IMMO VERNIERS: 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 VERNIERS
Largest movements
- Cash -€523,154
down €523,154 (-78.0%), from €670,550 to €147,396
mainly Other debts (-€501,981) and Receivables within one year (-€488,274)
- Receivables within one year +€488,274
new in 2024: €488,274
of which Other amounts receivable: +€478,347
- Tangible fixed assets -€25,352
down €25,352 (-2.1%), from €1.2m to €1.2m
- Other debts -€501,981
down €501,981 (-100%), from €501,981 to €0
- Short-term financial debts +€500,000
new in 2024: €500,000
- Profit (loss) carried forward -€24,672
down €24,672 (-18.0%), from -€136,847 to -€161,519
- Gross operating margin -€17,050
down €17,050 (-52.5%), from €32,449 to €15,399
- Financial income +€9,892
up €9,892 (+562%), from €1,759 to €11,651
- Other operating charges +€6,830
up €6,830 (+83.8%), from €8,149 to €14,979
- Financial charges +€1,965
up €1,965 (+30.2%), from €6,496 to €8,461
- Taxes +€878
up €878 (+115%), from €764 to €1,642
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.
Derived cash bridge
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 | €1,906,262 | €1,845,296 | -€60,966 | -3.2% |
| Fixed assets | 21/28 | €1,233,292 | €1,207,940 | -€25,352 | -2.1% |
| Tangible fixed assets | 22/27 | €1,233,292 | €1,207,940 | -€25,352 | -2.1% |
| Land and buildings | 22 | €1,233,292 | €1,207,940 | -€25,352 | -2.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €672,970 | €637,356 | -€35,614 | -5.3% |
| Amounts receivable within one year | 40/41 | - | €488,274 | +€488,274 | |
| Trade receivables | 40 | - | €9,926 | +€9,926 | |
| Other amounts receivable | 41 | - | €478,347 | +€478,347 | |
| Cash at bank and in hand | 54/58 | €670,550 | €147,396 | -€523,154 | -78.0% |
| Deferred charges and accrued income | 490/1 | €2,420 | €1,686 | -€734 | -30.3% |
| Total equity and liabilities | 10/49 | €1,906,262 | €1,845,296 | -€60,966 | -3.2% |
| Equity | 10/15 | €1,212,541 | €1,170,358 | -€42,183 | -3.5% |
| Contributions | 10/11 | €767,864 | €767,864 | = | 0.0% |
| Reserves | 13 | €581,524 | €564,013 | -€17,511 | -3.0% |
| Tax-exempt reserves | 132 | €545,935 | €528,424 | -€17,511 | -3.2% |
| Distributable reserves | 133 | €35,589 | €35,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,847 | -€161,519 | -€24,672 | -18.0% |
| Provisions and deferred taxes | 16 | €180,539 | €174,702 | -€5,837 | -3.2% |
| Deferred taxes | 168 | €180,539 | €174,702 | -€5,837 | -3.2% |
| Amounts payable | 17/49 | €513,182 | €500,236 | -€12,946 | -2.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €512,914 | €500,236 | -€12,677 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €8,678 | €0 | -€8,678 | -100% |
| Financial debts | 43 | - | €500,000 | +€500,000 | |
| Credit institutions | 430/8 | - | €500,000 | +€500,000 | |
| Trade debts | 44 | €2,019 | €0 | -€2,019 | -100% |
| Suppliers | 440/4 | €2,019 | €0 | -€2,019 | -100% |
| Taxes, remuneration and social security | 45 | €236 | €236 | = | 0.0% |
| Taxes | 450/3 | €236 | €236 | = | 0.0% |
| Other amounts payable | 47/48 | €501,981 | €0 | -€501,981 | -100% |
| Accrued charges and deferred income | 492/3 | €268 | €0 | -€268 | -100% |
| Non-recurring operating income | 76A | €7,933 | €0 | -€7,933 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,407 | €49,988 | +€581 | +1.2% |
| Other operating charges | 640/8 | €8,149 | €14,979 | +€6,830 | +83.8% |
| Gross operating margin | 9900 | €32,449 | €15,399 | -€17,050 | -52.5% |
| Operating profit (loss) | 9901 | -€25,107 | -€49,569 | -€24,462 | -97.4% |
| Financial income | 75/76B | €1,759 | €11,651 | +€9,892 | +562% |
| Recurring financial income | 75 | €1,759 | €11,651 | +€9,892 | +562% |
| Financial charges | 65/66B | €6,496 | €8,461 | +€1,965 | +30.2% |
| Recurring financial charges | 65 | €6,496 | €8,461 | +€1,965 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,844 | -€46,379 | -€16,535 | -55.4% |
| Transfer from deferred taxes | 780 | €5,837 | €5,837 | = | 0.0% |
| Income taxes | 67/77 | €764 | €1,642 | +€878 | +115% |
| Profit (loss) for the period | 9904 | -€24,771 | -€42,183 | -€17,412 | -70.3% |
| Transfer from tax-exempt reserves | 789 | €17,511 | €17,511 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,260 | -€24,672 | -€17,412 | -240% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.