IMMOCAN: 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.
IMMOCAN
Largest movements
- Tangible fixed assets -€14,591
down €14,591 (-7.8%), from €187,763 to €173,172
of which Land and buildings: -€13,647
- Cash +€3,322
new in 2024: €3,322
mainly Depreciation (+€32,887) and Other debts (+€19,556)
- Other debts +€19,556
up €19,556 (+18.7%), from €104,419 to €123,976
- Profit (loss) carried forward -€14,323
down €14,323 (-22.7%), from -€62,997 to -€77,320
- Reserves -€10,139
down €10,139 (-17.2%), from €58,867 to €48,728
of which Tax-exempt reserves: -€10,139
- Provisions -€6,759
down €6,759 (-28.5%), from €23,695 to €16,936
- Other operating charges +€1,752
up €1,752 (+449.3%), from €390 to €2,142
- Gross operating margin -€1,679
down €1,679 (-30.4%), from €5,519 to €3,839
- Depreciation +€1,086
up €1,086 (+3.4%), from €31,801 to €32,887
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 | €187,763 | €176,494 | -€11,269 | -6.0% |
| Fixed assets | 21/28 | €187,763 | €173,172 | -€14,591 | -7.8% |
| Tangible fixed assets | 22/27 | €187,763 | €173,172 | -€14,591 | -7.8% |
| Land and buildings | 22 | €185,642 | €171,996 | -€13,647 | -7.4% |
| Plant, machinery and equipment | 23 | €2,120 | €1,177 | -€944 | -44.5% |
| Current assets | 29/58 | - | €3,322 | +€3,322 | |
| Cash at bank and in hand | 54/58 | - | €3,322 | +€3,322 | |
| Total equity and liabilities | 10/49 | €187,763 | €176,494 | -€11,269 | -6.0% |
| Equity | 10/15 | €57,370 | €32,908 | -€24,462 | -42.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €58,867 | €48,728 | -€10,139 | -17.2% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,335 | €31,196 | -€10,139 | -24.5% |
| Distributable reserves | 133 | €14,433 | €14,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,997 | -€77,320 | -€14,323 | -22.7% |
| Provisions and deferred taxes | 16 | €23,695 | €16,936 | -€6,759 | -28.5% |
| Deferred taxes | 168 | €23,695 | €16,936 | -€6,759 | -28.5% |
| Amounts payable | 17/49 | €106,697 | €126,649 | +€19,952 | +18.7% |
| Amounts payable within one year | 42/48 | €106,697 | €126,649 | +€19,952 | +18.7% |
| Trade debts | 44 | €2,278 | €2,674 | +€396 | +17.4% |
| Suppliers | 440/4 | €2,278 | €2,674 | +€396 | +17.4% |
| Other amounts payable | 47/48 | €104,419 | €123,976 | +€19,556 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,801 | €32,887 | +€1,086 | +3.4% |
| Other operating charges | 640/8 | €390 | €2,142 | +€1,752 | +449.3% |
| Gross operating margin | 9900 | €5,519 | €3,839 | -€1,679 | -30.4% |
| Operating profit (loss) | 9901 | -€26,673 | -€31,190 | -€4,518 | -16.9% |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | -€26,673 | -€31,221 | -€4,549 | -17.1% |
| Transfer from deferred taxes | 780 | €6,759 | €6,759 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,914 | -€24,462 | -€4,549 | -22.8% |
| Transfer from tax-exempt reserves | 789 | €10,139 | €10,139 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,775 | -€14,323 | -€4,549 | -46.5% |
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 6 October 2026 via checked.be.