IMMO-PRO: 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-PRO
Largest movements
- Cash +€256,930
up €256,930 (+170.4%), from €150,778 to €407,708
mainly Advances received (+€278,408) and Receivables after one year (+€45,000)
- Financial fixed assets +€45,000
new in 2024: €45,000
- Receivables after one year -€45,000
no longer reported in 2024 (was €45,000)
- Receivables within one year +€22,060
up €22,060 (+42.3%), from €52,199 to €74,259
of which Other amounts receivable: +€19,177
- Advances received +€278,408
up €278,408 (+241.1%), from €115,480 to €393,888
- Reserves +€15,600
up €15,600 (+24.6%), from €63,390 to €78,989
of which Distributable reserves: +€15,600
- Tax, wage and social debts -€14,370
down €14,370 (-24.1%), from €59,575 to €45,205
of which Taxes: -€21,682
- Other debts -€6,344
no longer reported in 2024 (was €6,344)
- Gross operating margin +€60,790
up €60,790 (+513.9%), from €11,829 to €72,619
- Financial charges +€4,636
up €4,636 (+86.8%), from €5,341 to €9,977
- Staff costs +€2,965
up €2,965 (+8.0%), from €37,176 to €40,141
- Taxes +€1,560
up €1,560 (+477.0%), from €327 to €1,887
- Financial income +€1,144
up €1,144 (+197239.7%), from €1 to €1,145
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 | €272,339 | €549,139 | +€276,799 | +101.6% |
| Fixed assets | 21/28 | €13,891 | €57,568 | +€43,677 | +314.4% |
| Tangible fixed assets | 22/27 | €13,891 | €12,568 | -€1,323 | -9.5% |
| Plant, machinery and equipment | 23 | €3,120 | €2,759 | -€361 | -11.6% |
| Furniture and vehicles | 24 | €2,496 | €3,032 | +€536 | +21.5% |
| Other tangible fixed assets | 26 | €8,274 | €6,777 | -€1,498 | -18.1% |
| Financial fixed assets | 28 | - | €45,000 | +€45,000 | |
| Current assets | 29/58 | €258,449 | €491,571 | +€233,122 | +90.2% |
| Amounts receivable after more than one year | 29 | €45,000 | - | -€45,000 | |
| Other amounts receivable | 291 | €45,000 | - | -€45,000 | |
| Amounts receivable within one year | 40/41 | €52,199 | €74,259 | +€22,060 | +42.3% |
| Trade receivables | 40 | €50,388 | €53,271 | +€2,883 | +5.7% |
| Other amounts receivable | 41 | €1,811 | €20,987 | +€19,177 | +1059.0% |
| Cash at bank and in hand | 54/58 | €150,778 | €407,708 | +€256,930 | +170.4% |
| Deferred charges and accrued income | 490/1 | €10,472 | €9,604 | -€868 | -8.3% |
| Total equity and liabilities | 10/49 | €272,339 | €549,139 | +€276,799 | +101.6% |
| Equity | 10/15 | €85,515 | €101,115 | +€15,600 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,390 | €78,989 | +€15,600 | +24.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,530 | €77,129 | +€15,600 | +25.4% |
| Profit (loss) carried forward | 14 | €3,525 | €3,525 | = | 0.0% |
| Amounts payable | 17/49 | €186,824 | €448,024 | +€261,200 | +139.8% |
| Amounts payable within one year | 42/48 | €186,824 | €448,024 | +€261,200 | +139.8% |
| Trade debts | 44 | €5,425 | €8,931 | +€3,506 | +64.6% |
| Suppliers | 440/4 | €5,425 | €8,931 | +€3,506 | +64.6% |
| Advances received on contracts in progress | 46 | €115,480 | €393,888 | +€278,408 | +241.1% |
| Taxes, remuneration and social security | 45 | €59,575 | €45,205 | -€14,370 | -24.1% |
| Taxes | 450/3 | €50,389 | €28,707 | -€21,682 | -43.0% |
| Remuneration and social security | 454/9 | €9,186 | €16,498 | +€7,312 | +79.6% |
| Other amounts payable | 47/48 | €6,344 | - | -€6,344 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,176 | €40,141 | +€2,965 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,970 | €2,924 | -€46 | -1.5% |
| Other operating charges | 640/8 | €2,642 | €3,234 | +€593 | +22.4% |
| Non-recurring operating charges | 66A | €3,339 | - | -€3,339 | |
| Gross operating margin | 9900 | €11,829 | €72,619 | +€60,790 | +513.9% |
| Operating profit (loss) | 9901 | -€34,298 | €26,319 | +€60,617 | |
| Financial income | 75/76B | €1 | €1,145 | +€1,144 | +197239.7% |
| Recurring financial income | 75 | €1 | €1,145 | +€1,144 | +197239.7% |
| Financial charges | 65/66B | €5,341 | €9,977 | +€4,636 | +86.8% |
| Recurring financial charges | 65 | €5,341 | €9,977 | +€4,636 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | -€39,638 | €17,487 | +€57,125 | |
| Income taxes | 67/77 | €327 | €1,887 | +€1,560 | +477.0% |
| Profit (loss) for the period | 9904 | -€39,965 | €15,600 | +€55,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,965 | €15,600 | +€55,565 |
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 4 October 2026 via checked.be.