IMMO HEESTERMANS BIS: 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 HEESTERMANS BIS
Largest movements
- Tangible fixed assets -€51,362
down €51,362 (-2.0%), from €2.6m to €2.5m
- Profit (loss) carried forward -€35,979
down €35,979 (-7.5%), from -€476,878 to -€512,857
- Gross operating margin -€13,249
down €13,249 (-34.4%), from €38,522 to €25,273
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,093,784 | €3,057,807 | -€35,977 | -1.2% |
| Fixed assets | 21/28 | €2,561,829 | €2,510,467 | -€51,362 | -2.0% |
| Tangible fixed assets | 22/27 | €2,561,829 | €2,510,467 | -€51,362 | -2.0% |
| Land and buildings | 22 | €2,561,829 | €2,510,467 | -€51,362 | -2.0% |
| Current assets | 29/58 | €531,955 | €547,340 | +€15,385 | +2.9% |
| Amounts receivable within one year | 40/41 | €530,392 | €545,777 | +€15,385 | +2.9% |
| Trade receivables | 40 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 41 | €529,892 | €545,277 | +€15,385 | +2.9% |
| Cash at bank and in hand | 54/58 | €1,563 | €1,563 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,093,784 | €3,057,807 | -€35,977 | -1.2% |
| Equity | 10/15 | €3,038,122 | €3,002,143 | -€35,979 | -1.2% |
| Contributions | 10/11 | €3,515,000 | €3,515,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€476,878 | -€512,857 | -€35,979 | -7.5% |
| Amounts payable | 17/49 | €55,662 | €55,664 | +€2 | 0.0% |
| Amounts payable within one year | 42/48 | €55,662 | €55,664 | +€2 | 0.0% |
| Trade debts | 44 | €2,974 | €2,976 | +€2 | +0.1% |
| Suppliers | 440/4 | €2,974 | €2,976 | +€2 | +0.1% |
| Other amounts payable | 47/48 | €52,688 | €52,688 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,305 | €54,515 | +€210 | +0.4% |
| Other operating charges | 640/8 | €7,007 | €6,737 | -€270 | -3.9% |
| Gross operating margin | 9900 | €38,522 | €25,273 | -€13,249 | -34.4% |
| Operating profit (loss) | 9901 | -€22,789 | -€35,979 | -€13,190 | -57.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€22,789 | -€35,979 | -€13,190 | -57.9% |
| Profit (loss) for the period | 9904 | -€22,789 | -€35,979 | -€13,190 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,789 | -€35,979 | -€13,190 | -57.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.