Immodôme Berchem: 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.
Immodôme Berchem
Largest movements
- Intangible fixed assets -€100,000
down €100,000 (-30.0%), from €333,333 to €233,333
- Receivables within one year -€21,362
down €21,362 (-72.6%), from €29,409 to €8,046
of which Trade receivables: -€27,395
- Cash +€19,522
up €19,522 (+10.4%), from €187,698 to €207,220
mainly Depreciation (+€100,000) and Receivables within one year (+€21,362)
- Debts after one year -€70,120
down €70,120 (-19.3%), from €364,097 to €293,978
- Other debts -€31,916
down €31,916 (-65.6%), from €48,635 to €16,719
- Reserves -€20,418
down €20,418 (-100%), from €20,418 to €0
- Trade debts +€15,436
up €15,436 (+54.0%), from €28,591 to €44,028
- Gross operating margin -€120,573
down €120,573 (-50.9%), from €237,098 to €116,525
- Depreciation -€66,667
down €66,667 (-40.0%), from €166,667 to €100,000
- Financial charges -€21,294
down €21,294 (-52.8%), from €40,294 to €18,999
- Taxes -€6,870
down €6,870 (-97.5%), from €7,049 to €180
From the 2024 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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €553,120 | €451,462 | -€101,658 | -18.4% |
| Fixed assets | 21/28 | €333,333 | €233,333 | -€100,000 | -30.0% |
| Intangible fixed assets | 21 | €333,333 | €233,333 | -€100,000 | -30.0% |
| Current assets | 29/58 | €219,787 | €218,128 | -€1,658 | -0.8% |
| Amounts receivable within one year | 40/41 | €29,409 | €8,046 | -€21,362 | -72.6% |
| Trade receivables | 40 | €27,395 | €0 | -€27,395 | -100% |
| Other amounts receivable | 41 | €2,014 | €8,046 | +€6,033 | +300% |
| Cash at bank and in hand | 54/58 | €187,698 | €207,220 | +€19,522 | +10.4% |
| Deferred charges and accrued income | 490/1 | €2,680 | €2,862 | +€182 | +6.8% |
| Total equity and liabilities | 10/49 | €553,120 | €451,462 | -€101,658 | -18.4% |
| Equity | 10/15 | €40,418 | €20,000 | -€20,418 | -50.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,418 | €0 | -€20,418 | -100% |
| Distributable reserves | 133 | €20,418 | €0 | -€20,418 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €512,702 | €431,462 | -€81,241 | -15.8% |
| Amounts payable after more than one year | 17 | €364,097 | €293,978 | -€70,120 | -19.3% |
| Financial debts | 170/4 | €364,097 | €293,978 | -€70,120 | -19.3% |
| Amounts payable within one year | 42/48 | €145,387 | €133,234 | -€12,153 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €66,897 | €70,120 | +€3,223 | +4.8% |
| Trade debts | 44 | €28,591 | €44,028 | +€15,436 | +54.0% |
| Suppliers | 440/4 | €28,591 | €44,028 | +€15,436 | +54.0% |
| Taxes, remuneration and social security | 45 | €1,264 | €2,368 | +€1,104 | +87.4% |
| Taxes | 450/3 | €1,264 | €2,368 | +€1,104 | +87.4% |
| Other amounts payable | 47/48 | €48,635 | €16,719 | -€31,916 | -65.6% |
| Accrued charges and deferred income | 492/3 | €3,218 | €4,250 | +€1,032 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,667 | €100,000 | -€66,667 | -40.0% |
| Other operating charges | 640/8 | €3,015 | €1,863 | -€1,153 | -38.2% |
| Gross operating margin | 9900 | €237,098 | €116,525 | -€120,573 | -50.9% |
| Operating profit (loss) | 9901 | €67,416 | €14,662 | -€52,754 | -78.3% |
| Financial income | 75/76B | €345 | €609 | +€264 | +76.4% |
| Recurring financial income | 75 | €345 | €609 | +€264 | +76.4% |
| Financial charges | 65/66B | €40,294 | €18,999 | -€21,294 | -52.8% |
| Recurring financial charges | 65 | €40,294 | €18,999 | -€21,294 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €27,467 | -€3,729 | -€31,196 | |
| Income taxes | 67/77 | €7,049 | €180 | -€6,870 | -97.5% |
| Profit (loss) for the period | 9904 | €20,418 | -€3,908 | -€24,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,418 | -€3,908 | -€24,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.