IMMO VIMA: 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 VIMA
Largest movements
- Tangible fixed assets -€22,724
down €22,724 (-4.1%), from €555,245 to €532,521
- Receivables within one year -€6,796
down €6,796 (-59.8%), from €11,368 to €4,572
- Debts after one year -€62,870
down €62,870 (-33.2%), from €189,470 to €126,600
- Profit (loss) carried forward +€25,115
up €25,115 (+16.6%), from €151,582 to €176,697
- Gross operating margin +€6,085
up €6,085 (+8.5%), from €71,182 to €77,267
- Other operating charges +€4,850
up €4,850 (+85.0%), from €5,707 to €10,557
- Financial charges -€2,767
down €2,767 (-22.6%), from €12,231 to €9,464
- Taxes +€1,698
up €1,698 (+22.0%), from €7,709 to €9,407
- Depreciation -€1,660
down €1,660 (-6.8%), from €24,383 to €22,724
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 | €570,820 | €540,984 | -€29,836 | -5.2% |
| Fixed assets | 21/28 | €555,245 | €532,521 | -€22,724 | -4.1% |
| Tangible fixed assets | 22/27 | €555,245 | €532,521 | -€22,724 | -4.1% |
| Land and buildings | 22 | €555,245 | €532,521 | -€22,724 | -4.1% |
| Current assets | 29/58 | €15,575 | €8,463 | -€7,112 | -45.7% |
| Amounts receivable within one year | 40/41 | €11,368 | €4,572 | -€6,796 | -59.8% |
| Trade receivables | 40 | €11,368 | €4,572 | -€6,796 | -59.8% |
| Cash at bank and in hand | 54/58 | €4,207 | €3,891 | -€316 | -7.5% |
| Total equity and liabilities | 10/49 | €570,820 | €540,984 | -€29,836 | -5.2% |
| Equity | 10/15 | €284,547 | €309,662 | +€25,115 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,765 | €126,765 | = | 0.0% |
| Tax-exempt reserves | 132 | €110,520 | €110,520 | = | 0.0% |
| Distributable reserves | 133 | €16,245 | €16,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,582 | €176,697 | +€25,115 | +16.6% |
| Amounts payable | 17/49 | €286,273 | €231,322 | -€54,951 | -19.2% |
| Amounts payable after more than one year | 17 | €189,470 | €126,600 | -€62,870 | -33.2% |
| Financial debts | 170/4 | €189,470 | €126,600 | -€62,870 | -33.2% |
| Amounts payable within one year | 42/48 | €91,228 | €99,147 | +€7,919 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €60,247 | €62,870 | +€2,623 | +4.4% |
| Trade debts | 44 | €10,342 | €5,253 | -€5,089 | -49.2% |
| Suppliers | 440/4 | €10,342 | €5,253 | -€5,089 | -49.2% |
| Taxes, remuneration and social security | 45 | €11,618 | €17,116 | +€5,498 | +47.3% |
| Taxes | 450/3 | €11,618 | €17,116 | +€5,498 | +47.3% |
| Other amounts payable | 47/48 | €9,022 | €13,908 | +€4,887 | +54.2% |
| Accrued charges and deferred income | 492/3 | €5,575 | €5,575 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,383 | €22,724 | -€1,660 | -6.8% |
| Other operating charges | 640/8 | €5,707 | €10,557 | +€4,850 | +85.0% |
| Gross operating margin | 9900 | €71,182 | €77,267 | +€6,085 | +8.5% |
| Operating profit (loss) | 9901 | €41,091 | €43,986 | +€2,894 | +7.0% |
| Financial income | 75/76B | €0 | €1 | +€0 | +133.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +133.3% |
| Financial charges | 65/66B | €12,231 | €9,464 | -€2,767 | -22.6% |
| Recurring financial charges | 65 | €12,231 | €9,464 | -€2,767 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €28,860 | €34,522 | +€5,662 | +19.6% |
| Income taxes | 67/77 | €7,709 | €9,407 | +€1,698 | +22.0% |
| Profit (loss) for the period | 9904 | €21,151 | €25,115 | +€3,964 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,151 | €25,115 | +€3,964 | +18.7% |
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 1 October 2026 via checked.be.