IMMOBASE: 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.
IMMOBASE
Largest movements
- Tangible fixed assets -€17,403
down €17,403 (-6.9%), from €253,088 to €235,685
- Current portion of long-term debt -€10,891
down €10,891 (-66.3%), from €16,429 to €5,538
- Other debts -€10,304
down €10,304 (-7.1%), from €145,734 to €135,430
- Profit (loss) carried forward +€5,864
up €5,864 (+22.2%), from €26,462 to €32,326
- Debts after one year -€5,538
no longer reported in 2024 (was €5,538)
- Trade debts +€2,762
up €2,762 (+5.4%), from €51,407 to €54,169
- Gross operating margin +€7,431
up €7,431 (+32.8%), from €22,665 to €30,096
- Depreciation +€5,224
up €5,224 (+42.9%), from €12,179 to €17,403
- Taxes +€1,576
up €1,576 (+222%), from €710 to €2,286
- Financial charges -€941
down €941 (-48.7%), from €1,932 to €990
- Other operating charges +€467
up €467 (+15.2%), from €3,085 to €3,553
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 | €257,147 | €237,805 | -€19,342 | -7.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €253,088 | €235,685 | -€17,403 | -6.9% |
| Tangible fixed assets | 22/27 | €253,088 | €235,685 | -€17,403 | -6.9% |
| Land and buildings | 22 | €195,403 | €187,365 | -€8,038 | -4.1% |
| Plant, machinery and equipment | 23 | €23,835 | €21,785 | -€2,050 | -8.6% |
| Furniture and vehicles | 24 | €33,850 | €26,535 | -€7,315 | -21.6% |
| Current assets | 29/58 | €4,059 | €2,121 | -€1,939 | -47.8% |
| Amounts receivable within one year | 40/41 | €1,025 | €1,164 | +€139 | +13.6% |
| Other amounts receivable | 41 | €1,025 | €1,164 | +€139 | +13.6% |
| Cash at bank and in hand | 54/58 | €2,840 | €882 | -€1,958 | -68.9% |
| Deferred charges and accrued income | 490/1 | €195 | €74 | -€120 | -61.8% |
| Total equity and liabilities | 10/49 | €257,147 | €237,805 | -€19,342 | -7.5% |
| Equity | 10/15 | €34,519 | €40,382 | +€5,864 | +17.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,462 | €32,326 | +€5,864 | +22.2% |
| Amounts payable | 17/49 | €222,628 | €197,423 | -€25,205 | -11.3% |
| Amounts payable after more than one year | 17 | €5,538 | - | -€5,538 | |
| Financial debts | 170/4 | €5,538 | - | -€5,538 | |
| Amounts payable within one year | 42/48 | €216,431 | €197,423 | -€19,007 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €16,429 | €5,538 | -€10,891 | -66.3% |
| Trade debts | 44 | €51,407 | €54,169 | +€2,762 | +5.4% |
| Suppliers | 440/4 | €51,407 | €54,169 | +€2,762 | +5.4% |
| Taxes, remuneration and social security | 45 | €2,860 | €2,286 | -€574 | -20.1% |
| Taxes | 450/3 | €2,860 | €2,286 | -€574 | -20.1% |
| Other amounts payable | 47/48 | €145,734 | €135,430 | -€10,304 | -7.1% |
| Accrued charges and deferred income | 492/3 | €660 | - | -€660 | |
| Non-recurring operating income | 76A | €660 | - | -€660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,179 | €17,403 | +€5,224 | +42.9% |
| Other operating charges | 640/8 | €3,085 | €3,553 | +€467 | +15.2% |
| Gross operating margin | 9900 | €22,665 | €30,096 | +€7,431 | +32.8% |
| Operating profit (loss) | 9901 | €7,401 | €9,140 | +€1,739 | +23.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,932 | €990 | -€941 | -48.7% |
| Recurring financial charges | 65 | €1,932 | €990 | -€941 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €5,469 | €8,150 | +€2,681 | +49.0% |
| Income taxes | 67/77 | €710 | €2,286 | +€1,576 | +222% |
| Profit (loss) for the period | 9904 | €4,759 | €5,864 | +€1,105 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,759 | €5,864 | +€1,105 | +23.2% |
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 13 October 2026 via checked.be.