IMMOBOOSTER: 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.
IMMOBOOSTER
Largest movements
- Tangible fixed assets -€37,295
down €37,295 (-9.2%), from €403,555 to €366,260
of which Land and buildings: -€26,221
- Receivables within one year +€30,946
up €30,946 (+1,456%), from €2,126 to €33,072
of which Trade receivables: +€21,278
- Cash -€24,008
down €24,008 (-82.0%), from €29,274 to €5,267
- Reserves -€32,959
down €32,959 (-14.3%), from €230,501 to €197,543
of which Distributable reserves: -€30,162
- Other debts +€23,517
up €23,517 (+92.6%), from €25,383 to €48,900
- Trade debts -€10,355
down €10,355 (-61.2%), from €16,928 to €6,573
- Tax, wage and social debts +€9,645
up €9,645 (+272%), from €3,540 to €13,185
- Current portion of long-term debt -€7,836
down €7,836 (-100%), from €7,836 to €0
- Gross operating margin +€19,167
up €19,167 (+37.5%), from €51,084 to €70,250
- Depreciation +€15,599
up €15,599 (+71.9%), from €21,697 to €37,295
- Provisions -€15,000
down €15,000 (-100%), from €15,000 to €0
- Other operating charges +€13,137
up €13,137 (+19,608%), from €67 to €13,204
- Financial income +€5,115
up €5,115, from €0 to €5,115
From the 2023 result to the 2025 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €434,956 | €405,566 | -€29,390 | -6.8% |
| Fixed assets | 21/28 | €403,555 | €366,260 | -€37,295 | -9.2% |
| Tangible fixed assets | 22/27 | €403,555 | €366,260 | -€37,295 | -9.2% |
| Land and buildings | 22 | €362,144 | €335,923 | -€26,221 | -7.2% |
| Plant, machinery and equipment | 23 | €41,412 | €30,337 | -€11,075 | -26.7% |
| Current assets | 29/58 | €31,400 | €39,306 | +€7,905 | +25.2% |
| Amounts receivable within one year | 40/41 | €2,126 | €33,072 | +€30,946 | +1,456% |
| Trade receivables | 40 | - | €21,278 | +€21,278 | |
| Other amounts receivable | 41 | €2,126 | €11,794 | +€9,668 | +455% |
| Cash at bank and in hand | 54/58 | €29,274 | €5,267 | -€24,008 | -82.0% |
| Deferred charges and accrued income | 490/1 | - | €967 | +€967 | |
| Total equity and liabilities | 10/49 | €434,956 | €405,566 | -€29,390 | -6.8% |
| Equity | 10/15 | €263,630 | €226,523 | -€37,107 | -14.1% |
| Contributions | 10/11 | €20,924 | €20,924 | = | 0.0% |
| Reserves | 13 | €230,501 | €197,543 | -€32,959 | -14.3% |
| Non-distributable reserves | 130/1 | €2,797 | €0 | -€2,797 | -100% |
| Reserves not available under the articles | 1311 | €2,797 | €0 | -€2,797 | -100% |
| Distributable reserves | 133 | €227,705 | €197,543 | -€30,162 | -13.2% |
| Profit (loss) carried forward | 14 | €640 | €640 | = | 0.0% |
| Investment grants | 15 | €11,565 | €7,417 | -€4,148 | -35.9% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €156,326 | €164,043 | +€7,717 | +4.9% |
| Amounts payable after more than one year | 17 | €102,639 | €95,385 | -€7,254 | -7.1% |
| Financial debts | 170/4 | €102,639 | €95,385 | -€7,254 | -7.1% |
| Amounts payable within one year | 42/48 | €53,687 | €68,658 | +€14,971 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €7,836 | €0 | -€7,836 | -100% |
| Trade debts | 44 | €16,928 | €6,573 | -€10,355 | -61.2% |
| Suppliers | 440/4 | €16,928 | €6,573 | -€10,355 | -61.2% |
| Taxes, remuneration and social security | 45 | €3,540 | €13,185 | +€9,645 | +272% |
| Taxes | 450/3 | €3,540 | €13,185 | +€9,645 | +272% |
| Other amounts payable | 47/48 | €25,383 | €48,900 | +€23,517 | +92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,697 | €37,295 | +€15,599 | +71.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,000 | €0 | -€15,000 | -100% |
| Other operating charges | 640/8 | €67 | €13,204 | +€13,137 | +19,608% |
| Gross operating margin | 9900 | €51,084 | €70,250 | +€19,167 | +37.5% |
| Operating profit (loss) | 9901 | €14,320 | €19,751 | +€5,431 | +37.9% |
| Financial income | 75/76B | €0 | €5,115 | +€5,115 | |
| Recurring financial income | 75 | €0 | €5,115 | +€5,115 | |
| Financial charges | 65/66B | €1,140 | €2,205 | +€1,065 | +93.4% |
| Recurring financial charges | 65 | €1,140 | €2,205 | +€1,065 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | €13,180 | €22,661 | +€9,481 | +71.9% |
| Income taxes | 67/77 | €3,540 | €6,720 | +€3,180 | +89.8% |
| Profit (loss) for the period | 9904 | €9,640 | €15,941 | +€6,301 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,640 | €15,941 | +€6,301 | +65.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.