Immo Héreng: what changed
Two fiscal 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 Héreng
Largest movements
- Cash -€11,469
down €11,469 (-29.9%), from €38,304 to €26,835
mainly Debts after one year (-€19,241) and Investment in fixed assets (net) (-€6,603)
- Tangible fixed assets -€9,755
down €9,755 (-1.6%), from €624,583 to €614,829
of which Land and buildings: -€9,023
- Debts after one year -€19,241
down €19,241 (-11.2%), from €172,177 to €152,936
- Gross operating margin -€4,614
down €4,614 (-13.6%), from €34,036 to €29,422
- Depreciation +€2,617
up €2,617 (+19.0%), from €13,740 to €16,357
- Taxes -€1,134
down €1,134 (-28.5%), from €3,978 to €2,844
- Financial charges -€430
down €430 (-9.1%), from €4,726 to €4,296
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 | €763,510 | €747,672 | -€15,838 | -2.1% |
| Fixed assets | 21/28 | €624,629 | €614,874 | -€9,755 | -1.6% |
| Tangible fixed assets | 22/27 | €624,583 | €614,829 | -€9,755 | -1.6% |
| Land and buildings | 22 | €620,408 | €611,385 | -€9,023 | -1.5% |
| Plant, machinery and equipment | 23 | €579 | €1,681 | +€1,102 | +190.3% |
| Furniture and vehicles | 24 | €3,596 | €1,763 | -€1,833 | -51.0% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €138,881 | €132,798 | -€6,084 | -4.4% |
| Amounts receivable within one year | 40/41 | €119 | €4,684 | +€4,565 | +3823.8% |
| Trade receivables | 40 | €119 | €4,512 | +€4,393 | +3679.8% |
| Other amounts receivable | 41 | - | €172 | +€172 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,304 | €26,835 | -€11,469 | -29.9% |
| Deferred charges and accrued income | 490/1 | €458 | €1,278 | +€820 | +179.3% |
| Total equity and liabilities | 10/49 | €763,510 | €747,672 | -€15,838 | -2.1% |
| Equity | 10/15 | €565,593 | €569,638 | +€4,045 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €435,471 | €431,173 | -€4,298 | -1.0% |
| Reserves | 13 | €115,841 | €120,139 | +€4,298 | +3.7% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Own shares acquired | 1312 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €15,841 | €20,139 | +€4,298 | +27.1% |
| Profit (loss) carried forward | 14 | €8,080 | €12,126 | +€4,045 | +50.1% |
| Amounts payable | 17/49 | €197,917 | €178,034 | -€19,883 | -10.0% |
| Amounts payable after more than one year | 17 | €172,177 | €152,936 | -€19,241 | -11.2% |
| Financial debts | 170/4 | €172,177 | €152,936 | -€19,241 | -11.2% |
| Amounts payable within one year | 42/48 | €25,740 | €25,098 | -€642 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €18,827 | €19,241 | +€414 | +2.2% |
| Trade debts | 44 | €90 | - | -€90 | |
| Suppliers | 440/4 | €90 | - | -€90 | |
| Advances received on contracts in progress | 46 | €1 | - | -€1 | |
| Taxes, remuneration and social security | 45 | €6,436 | €5,471 | -€964 | -15.0% |
| Taxes | 450/3 | €6,086 | €5,121 | -€964 | -15.8% |
| Remuneration and social security | 454/9 | €350 | €350 | = | 0.0% |
| Other amounts payable | 47/48 | €385 | €385 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,740 | €16,357 | +€2,617 | +19.0% |
| Other operating charges | 640/8 | €1,820 | €1,880 | +€60 | +3.3% |
| Gross operating margin | 9900 | €34,036 | €29,422 | -€4,614 | -13.6% |
| Operating profit (loss) | 9901 | €18,476 | €11,185 | -€7,292 | -39.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €4,726 | €4,296 | -€430 | -9.1% |
| Recurring financial charges | 65 | €4,726 | €4,296 | -€430 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €13,751 | €6,889 | -€6,862 | -49.9% |
| Income taxes | 67/77 | €3,978 | €2,844 | -€1,134 | -28.5% |
| Profit (loss) for the period | 9904 | €9,773 | €4,045 | -€5,727 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,773 | €4,045 | -€5,727 | -58.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.