IMMO NEW BERK: 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 NEW BERK
Largest movements
- Cash +€60,298
up €60,298 (+717.5%), from €8,404 to €68,702
mainly Contributions, distributions and other (+€154,000) and Depreciation (+€49,967)
- Tangible fixed assets -€49,967
down €49,967 (-4.0%), from €1.3m to €1.2m
of which Land and buildings: -€47,305
- Receivables within one year -€37,643
down €37,643 (-45.4%), from €82,960 to €45,317
of which Trade receivables: -€19,269
- Contributions +€160,598
up €160,598 (+69.4%), from €231,552 to €392,150
of which Outside capital: +€392,150
- Other debts -€153,107
down €153,107 (-36.9%), from €414,431 to €261,324
- Debts after one year -€75,248
down €75,248 (-22.8%), from €329,499 to €254,251
- Current portion of long-term debt +€34,131
up €34,131 (+249.7%), from €13,670 to €47,801
- Reserves +€17,265
up €17,265 (+5.5%), from €316,414 to €333,679
of which Distributable reserves: +€23,863
- Taxes -€28,121
no longer reported in 2024 (was €28,121)
- Other operating charges -€19,725
down €19,725 (-87.7%), from €22,495 to €2,770
- Gross operating margin -€10,304
down €10,304 (-11.2%), from €92,026 to €81,722
- Financial charges +€5,074
up €5,074 (+2601.3%), from €195 to €5,269
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 | €1,557,142 | €1,533,560 | -€23,581 | -1.5% |
| Fixed assets | 21/28 | €1,304,144 | €1,254,178 | -€49,967 | -3.8% |
| Tangible fixed assets | 22/27 | €1,256,197 | €1,206,231 | -€49,967 | -4.0% |
| Land and buildings | 22 | €1,224,782 | €1,177,477 | -€47,305 | -3.9% |
| Plant, machinery and equipment | 23 | €17,813 | €15,152 | -€2,662 | -14.9% |
| Furniture and vehicles | 24 | €13,602 | €13,602 | = | 0.0% |
| Financial fixed assets | 28 | €47,947 | €47,947 | = | 0.0% |
| Current assets | 29/58 | €252,997 | €279,383 | +€26,385 | +10.4% |
| Stocks and contracts in progress | 3 | €155,902 | €159,632 | +€3,730 | +2.4% |
| Stocks | 30/36 | €155,902 | €159,632 | +€3,730 | +2.4% |
| Amounts receivable within one year | 40/41 | €82,960 | €45,317 | -€37,643 | -45.4% |
| Trade receivables | 40 | €44,411 | €25,141 | -€19,269 | -43.4% |
| Other amounts receivable | 41 | €38,549 | €20,176 | -€18,374 | -47.7% |
| Cash at bank and in hand | 54/58 | €8,404 | €68,702 | +€60,298 | +717.5% |
| Deferred charges and accrued income | 490/1 | €5,732 | €5,732 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,557,142 | €1,533,560 | -€23,581 | -1.5% |
| Equity | 10/15 | €547,966 | €725,829 | +€177,863 | +32.5% |
| Contributions | 10/11 | €231,552 | €392,150 | +€160,598 | +69.4% |
| Capital | 10 | €231,552 | - | -€231,552 | |
| Issued capital | 100 | €231,552 | - | -€231,552 | |
| Outside capital | 11 | - | €392,150 | +€392,150 | |
| Other | 1109/19 | - | €392,150 | +€392,150 | |
| Reserves | 13 | €316,414 | €333,679 | +€17,265 | +5.5% |
| Non-distributable reserves | 130/1 | €6,598 | - | -€6,598 | |
| Legal reserve | 130 | €6,598 | - | -€6,598 | |
| Tax-exempt reserves | 132 | €94,620 | €94,620 | = | 0.0% |
| Distributable reserves | 133 | €215,196 | €239,059 | +€23,863 | +11.1% |
| Provisions and deferred taxes | 16 | €48,812 | €48,812 | = | 0.0% |
| Deferred taxes | 168 | €48,812 | €48,812 | = | 0.0% |
| Amounts payable | 17/49 | €960,363 | €758,919 | -€201,444 | -21.0% |
| Amounts payable after more than one year | 17 | €329,499 | €254,251 | -€75,248 | -22.8% |
| Financial debts | 170/4 | €329,499 | €254,251 | -€75,248 | -22.8% |
| Amounts payable within one year | 42/48 | €630,864 | €504,668 | -€126,196 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €13,670 | €47,801 | +€34,131 | +249.7% |
| Trade debts | 44 | €134,361 | €127,038 | -€7,323 | -5.5% |
| Suppliers | 440/4 | €134,361 | €127,038 | -€7,323 | -5.5% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €58,403 | €58,505 | +€103 | +0.2% |
| Taxes | 450/3 | €11,929 | €12,347 | +€418 | +3.5% |
| Remuneration and social security | 454/9 | €46,474 | €46,158 | -€315 | -0.7% |
| Other amounts payable | 47/48 | €414,431 | €261,324 | -€153,107 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,471 | €49,967 | +€495 | +1.0% |
| Other operating charges | 640/8 | €22,495 | €2,770 | -€19,725 | -87.7% |
| Gross operating margin | 9900 | €92,026 | €81,722 | -€10,304 | -11.2% |
| Operating profit (loss) | 9901 | €20,060 | €28,986 | +€8,926 | +44.5% |
| Financial income | 75/76B | €90 | €145 | +€56 | +62.0% |
| Recurring financial income | 75 | €90 | €145 | +€56 | +62.0% |
| Financial charges | 65/66B | €195 | €5,269 | +€5,074 | +2601.3% |
| Recurring financial charges | 65 | €195 | €5,269 | +€5,074 | +2601.3% |
| Profit (loss) for the period before taxes | 9903 | €19,955 | €23,863 | +€3,908 | +19.6% |
| Income taxes | 67/77 | €28,121 | - | -€28,121 | |
| Profit (loss) for the period | 9904 | -€8,167 | €23,863 | +€32,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,167 | €23,863 | +€32,029 |
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 5 October 2026 via checked.be.