IMMO-FIA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IMMO-FIA
Largest movements
- Tangible fixed assets +€9,431
up €9,431 (+1.1%), from €844,814 to €854,245
of which Plant, machinery and equipment: +€11,665
- Other debts +€30,807
up €30,807 (+14.4%), from €214,513 to €245,320
- Debts after one year -€22,446
down €22,446 (-10.7%), from €209,860 to €187,414
- Profit (loss) carried forward -€20,324
down €20,324 (-30.8%), from -€65,889 to -€86,213
- Trade debts +€9,320
up €9,320 (+80.9%), from €11,523 to €20,843
- Other operating charges +€5,573
up €5,573 (+139%), from €4,011 to €9,584
- Depreciation +€2,403
up €2,403 (+6.5%), from €36,826 to €39,229
- Gross operating margin +€2,134
up €2,134 (+5.3%), from €40,050 to €42,184
- Financial charges -€1,314
down €1,314 (-8.3%), from €15,927 to €14,613
- Financial income +€918
new in 2024: €918
of which Financial income: +€918
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €859,996 | €863,435 | +€3,439 | +0.4% |
| Fixed assets | 21/28 | €844,814 | €854,245 | +€9,431 | +1.1% |
| Tangible fixed assets | 22/27 | €844,814 | €854,245 | +€9,431 | +1.1% |
| Land and buildings | 22 | €837,606 | €835,372 | -€2,234 | -0.3% |
| Plant, machinery and equipment | 23 | €7,208 | €18,873 | +€11,665 | +162% |
| Current assets | 29/58 | €15,182 | €9,190 | -€5,992 | -39.5% |
| Amounts receivable within one year | 40/41 | €7,356 | €1,111 | -€6,245 | -84.9% |
| Trade receivables | 40 | - | €1,111 | +€1,111 | |
| Other amounts receivable | 41 | €7,356 | - | -€7,356 | |
| Cash at bank and in hand | 54/58 | €1,326 | €1,579 | +€253 | +19.1% |
| Deferred charges and accrued income | 490/1 | €6,500 | €6,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €859,996 | €863,435 | +€3,439 | +0.4% |
| Equity | 10/15 | €404,111 | €383,787 | -€20,324 | -5.0% |
| Contributions | 10/11 | €470,000 | €470,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,889 | -€86,213 | -€20,324 | -30.8% |
| Amounts payable | 17/49 | €455,885 | €479,648 | +€23,763 | +5.2% |
| Amounts payable after more than one year | 17 | €209,860 | €187,414 | -€22,446 | -10.7% |
| Financial debts | 170/4 | €209,860 | €187,414 | -€22,446 | -10.7% |
| Amounts payable within one year | 42/48 | €246,025 | €292,234 | +€46,209 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €19,989 | €26,071 | +€6,082 | +30.4% |
| Trade debts | 44 | €11,523 | €20,843 | +€9,320 | +80.9% |
| Suppliers | 440/4 | €11,523 | €20,843 | +€9,320 | +80.9% |
| Other amounts payable | 47/48 | €214,513 | €245,320 | +€30,807 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,826 | €39,229 | +€2,403 | +6.5% |
| Other operating charges | 640/8 | €4,011 | €9,584 | +€5,573 | +139% |
| Gross operating margin | 9900 | €40,050 | €42,184 | +€2,134 | +5.3% |
| Operating profit (loss) | 9901 | -€787 | -€6,629 | -€5,842 | -742% |
| Financial income | 75/76B | - | €918 | +€918 | |
| Recurring financial income | 75 | - | €918 | +€918 | |
| Non-recurring financial income | 76B | - | €918 | +€918 | |
| Financial charges | 65/66B | €15,927 | €14,613 | -€1,314 | -8.3% |
| Recurring financial charges | 65 | €15,927 | €14,613 | -€1,314 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,714 | -€20,324 | -€3,610 | -21.6% |
| Profit (loss) for the period | 9904 | -€16,714 | -€20,324 | -€3,610 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,714 | -€20,324 | -€3,610 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.