IMMO HANNUT: 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 HANNUT
Largest movements
- Receivables within one year +€32,000
up €32,000 (+457.1%), from €7,000 to €39,000
- Tangible fixed assets -€21,289
down €21,289 (-8.9%), from €239,602 to €218,314
of which Land and buildings: -€11,734
- Deferred charges and accrued income -€3,200
down €3,200 (-21.4%), from €14,979 to €11,779
- Other debts +€15,000
new in 2024: €15,000
- Tax, wage and social debts -€8,885
down €8,885 (-58.3%), from €15,248 to €6,363
- Gross operating margin -€7,443
down €7,443 (-5.1%), from €146,341 to €138,899
- Purchases and services +€5,463
up €5,463 (+79.8%), from €6,843 to €12,306
- Taxes +€2,827
up €2,827 (+9.2%), from €30,630 to €33,457
- Turnover -€1,980
down €1,980 (-1.3%), from €153,185 to €151,205
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.
Cash bridge derived
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 | €295,127 | €304,889 | +€9,763 | +3.3% |
| Fixed assets | 21/28 | €239,602 | €218,314 | -€21,289 | -8.9% |
| Tangible fixed assets | 22/27 | €239,602 | €218,314 | -€21,289 | -8.9% |
| Land and buildings | 22 | €221,003 | €209,268 | -€11,734 | -5.3% |
| Plant, machinery and equipment | 23 | €18,600 | €9,045 | -€9,554 | -51.4% |
| Current assets | 29/58 | €55,524 | €86,576 | +€31,052 | +55.9% |
| Amounts receivable within one year | 40/41 | €7,000 | €39,000 | +€32,000 | +457.1% |
| Other amounts receivable | 41 | €7,000 | €39,000 | +€32,000 | +457.1% |
| Cash at bank and in hand | 54/58 | €33,546 | €35,797 | +€2,252 | +6.7% |
| Deferred charges and accrued income | 490/1 | €14,979 | €11,779 | -€3,200 | -21.4% |
| Total equity and liabilities | 10/49 | €295,127 | €304,889 | +€9,763 | +3.3% |
| Equity | 10/15 | €273,643 | €276,141 | +€2,498 | +0.9% |
| Contributions | 10/11 | €114,000 | €114,000 | = | 0.0% |
| Capital | 10 | €114,000 | €114,000 | = | 0.0% |
| Issued capital | 100 | €114,000 | €114,000 | = | 0.0% |
| Reserves | 13 | €159,643 | €162,141 | +€2,498 | +1.6% |
| Non-distributable reserves | 130/1 | €11,400 | €11,400 | = | 0.0% |
| Legal reserve | 130 | €11,400 | €11,400 | = | 0.0% |
| Distributable reserves | 133 | €148,243 | €150,741 | +€2,498 | +1.7% |
| Amounts payable | 17/49 | €21,484 | €28,748 | +€7,264 | +33.8% |
| Amounts payable within one year | 42/48 | €15,248 | €21,363 | +€6,115 | +40.1% |
| Taxes, remuneration and social security | 45 | €15,248 | €6,363 | -€8,885 | -58.3% |
| Taxes | 450/3 | €15,248 | €6,363 | -€8,885 | -58.3% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €6,236 | €7,385 | +€1,150 | +18.4% |
| Turnover | 70 | €153,185 | €151,205 | -€1,980 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,843 | €12,306 | +€5,463 | +79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,289 | €21,289 | = | 0.0% |
| Other operating charges | 640/8 | €11,584 | €11,405 | -€180 | -1.6% |
| Gross operating margin | 9900 | €146,341 | €138,899 | -€7,443 | -5.1% |
| Operating profit (loss) | 9901 | €113,469 | €106,205 | -€7,263 | -6.4% |
| Financial charges | 65/66B | €150 | €250 | +€100 | +66.5% |
| Recurring financial charges | 65 | €150 | €250 | +€100 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €113,319 | €105,956 | -€7,363 | -6.5% |
| Income taxes | 67/77 | €30,630 | €33,457 | +€2,827 | +9.2% |
| Profit (loss) for the period | 9904 | €82,688 | €72,498 | -€10,190 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,688 | €72,498 | -€10,190 | -12.3% |
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 11 October 2026 via checked.be.