Immo K&L: 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 K&L
Largest movements
- Tangible fixed assets -€9,169
down €9,169 (-2.9%), from €311,946 to €302,777
of which Land and buildings: -€6,970
- Receivables within one year +€6,632
up €6,632 (+366.3%), from €1,810 to €8,442
of which Trade receivables: +€7,257
- Debts after one year -€8,367
down €8,367 (-2.5%), from €328,128 to €319,761
of which Financial debts: -€10,867
- Depreciation -€42,462
down €42,462 (-82.2%), from €51,631 to €9,169
- Gross operating margin +€5,467
up €5,467 (+40.9%), from €13,351 to €18,819
- Financial charges -€4,334
down €4,334 (-41.0%), from €10,571 to €6,237
- Other operating charges +€421
up €421 (+15.8%), from €2,667 to €3,088
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 | €318,364 | €314,377 | -€3,987 | -1.3% |
| Fixed assets | 21/28 | €311,946 | €302,777 | -€9,169 | -2.9% |
| Tangible fixed assets | 22/27 | €311,946 | €302,777 | -€9,169 | -2.9% |
| Land and buildings | 22 | €296,035 | €289,065 | -€6,970 | -2.4% |
| Furniture and vehicles | 24 | €15,912 | €13,712 | -€2,199 | -13.8% |
| Current assets | 29/58 | €6,417 | €11,599 | +€5,182 | +80.7% |
| Amounts receivable within one year | 40/41 | €1,810 | €8,442 | +€6,632 | +366.3% |
| Trade receivables | 40 | €1,181 | €8,438 | +€7,257 | +614.5% |
| Other amounts receivable | 41 | €630 | €4 | -€626 | -99.4% |
| Cash at bank and in hand | 54/58 | €4,607 | €1,905 | -€2,702 | -58.6% |
| Deferred charges and accrued income | 490/1 | - | €1,252 | +€1,252 | |
| Total equity and liabilities | 10/49 | €318,364 | €314,377 | -€3,987 | -1.3% |
| Equity | 10/15 | -€21,518 | -€21,193 | +€325 | +1.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,518 | -€51,193 | +€325 | +0.6% |
| Amounts payable | 17/49 | €339,882 | €335,570 | -€4,312 | -1.3% |
| Amounts payable after more than one year | 17 | €328,128 | €319,761 | -€8,367 | -2.5% |
| Financial debts | 170/4 | €233,128 | €222,261 | -€10,867 | -4.7% |
| Other amounts payable | 178/9 | €95,000 | €97,500 | +€2,500 | +2.6% |
| Amounts payable within one year | 42/48 | €11,754 | €15,809 | +€4,055 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €10,604 | €10,867 | +€263 | +2.5% |
| Trade debts | 44 | €416 | €2,407 | +€1,991 | +478.7% |
| Suppliers | 440/4 | €416 | €2,407 | +€1,991 | +478.7% |
| Taxes, remuneration and social security | 45 | - | €1,800 | +€1,800 | |
| Taxes | 450/3 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €734 | €735 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,631 | €9,169 | -€42,462 | -82.2% |
| Other operating charges | 640/8 | €2,667 | €3,088 | +€421 | +15.8% |
| Gross operating margin | 9900 | €13,351 | €18,819 | +€5,467 | +40.9% |
| Operating profit (loss) | 9901 | -€40,948 | €6,561 | +€47,509 | |
| Financial charges | 65/66B | €10,571 | €6,237 | -€4,334 | -41.0% |
| Recurring financial charges | 65 | €10,571 | €6,237 | -€4,334 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | -€51,518 | €325 | +€51,843 | |
| Profit (loss) for the period | 9904 | -€51,518 | €325 | +€51,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,518 | €325 | +€51,843 |
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 6 October 2026 via checked.be.