IMMODORP BOCA: 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.
IMMODORP BOCA
Largest movements
- Cash +€323,627
up €323,627 (+2657.9%), from €12,176 to €335,803
mainly Depreciation (+€178,069) and Receivables within one year (+€161,251)
- Tangible fixed assets -€201,699
down €201,699 (-3.7%), from €5.4m to €5.2m
of which Land and buildings: -€179,414
- Receivables within one year -€161,251
down €161,251 (-79.1%), from €203,809 to €42,559
of which Other amounts receivable: -€155,035
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€124,939
up €124,939 (+50.0%), from €249,832 to €374,771
- Financial charges -€36,131
down €36,131 (-11.6%), from €311,719 to €275,588
- Financial income -€12,996
down €12,996 (-16.6%), from €78,195 to €65,199
- Other operating charges -€9,851
down €9,851 (-23.2%), from €42,521 to €32,670
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.
Cash bridge derived
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 | €8,431,019 | €8,338,633 | -€92,386 | -1.1% |
| Fixed assets | 21/28 | €5,444,908 | €5,243,209 | -€201,699 | -3.7% |
| Tangible fixed assets | 22/27 | €5,444,908 | €5,243,209 | -€201,699 | -3.7% |
| Land and buildings | 22 | €5,405,774 | €5,226,360 | -€179,414 | -3.3% |
| Plant, machinery and equipment | 23 | - | €2,920 | +€2,920 | |
| Furniture and vehicles | 24 | €39,134 | €13,929 | -€25,205 | -64.4% |
| Current assets | 29/58 | €2,986,112 | €3,095,424 | +€109,312 | +3.7% |
| Amounts receivable within one year | 40/41 | €203,809 | €42,559 | -€161,251 | -79.1% |
| Trade receivables | 40 | €6,215 | €0 | -€6,215 | -100.0% |
| Other amounts receivable | 41 | €197,594 | €42,559 | -€155,035 | -78.5% |
| Current investments | 50/53 | €2,738,000 | €2,699,970 | -€38,030 | -1.4% |
| Cash at bank and in hand | 54/58 | €12,176 | €335,803 | +€323,627 | +2657.9% |
| Deferred charges and accrued income | 490/1 | €32,126 | €17,092 | -€15,034 | -46.8% |
| Total equity and liabilities | 10/49 | €8,431,019 | €8,338,633 | -€92,386 | -1.1% |
| Equity | 10/15 | €4,333,694 | €4,286,112 | -€47,582 | -1.1% |
| Contributions | 10/11 | €89,500 | €89,500 | = | 0.0% |
| Reserves | 13 | €4,244,194 | €4,196,612 | -€47,582 | -1.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,244,194 | €4,196,612 | -€47,582 | -1.1% |
| Amounts payable | 17/49 | €4,097,325 | €4,052,521 | -€44,805 | -1.1% |
| Amounts payable within one year | 42/48 | €4,095,822 | €4,041,210 | -€54,612 | -1.3% |
| Trade debts | 44 | €6,106 | €595 | -€5,511 | -90.3% |
| Suppliers | 440/4 | €6,106 | €595 | -€5,511 | -90.3% |
| Taxes, remuneration and social security | 45 | €93,426 | €82,550 | -€10,876 | -11.6% |
| Taxes | 450/3 | €93,426 | €82,550 | -€10,876 | -11.6% |
| Other amounts payable | 47/48 | €3,996,290 | €3,958,065 | -€38,225 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,504 | €11,311 | +€9,807 | +652.2% |
| Non-recurring operating income | 76A | €0 | €28,497 | +€28,497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,058 | €178,069 | +€11 | 0.0% |
| Other operating charges | 640/8 | €42,521 | €32,670 | -€9,851 | -23.2% |
| Non-recurring operating charges | 66A | €207,465 | €0 | -€207,465 | -100.0% |
| Gross operating margin | 9900 | €249,832 | €374,771 | +€124,939 | +50.0% |
| Operating profit (loss) | 9901 | -€178,212 | €164,032 | +€342,244 | |
| Financial income | 75/76B | €78,195 | €65,199 | -€12,996 | -16.6% |
| Recurring financial income | 75 | €78,195 | €65,199 | -€12,996 | -16.6% |
| Financial charges | 65/66B | €311,719 | €275,588 | -€36,131 | -11.6% |
| Recurring financial charges | 65 | €311,719 | €275,588 | -€36,131 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€411,736 | -€46,357 | +€365,379 | +88.7% |
| Income taxes | 67/77 | €1,257 | €1,225 | -€32 | -2.6% |
| Profit (loss) for the period | 9904 | -€412,994 | -€47,582 | +€365,412 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€412,994 | -€47,582 | +€365,412 | +88.5% |
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 11 October 2026 via checked.be.