IMMOPERLA: 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.
IMMOPERLA
Largest movements
- Cash -€30,134
down €30,134 (-62.9%), from €47,939 to €17,805
mainly Receivables within one year (-€20,172) and Investment in fixed assets (net) (-€13,570)
- Receivables within one year +€20,172
up €20,172 (+32.7%), from €61,667 to €81,839
- Current investments +€12,988
up €12,988 (+5.7%), from €226,173 to €239,161
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€4,309
up €4,309 (+43.2%), from €9,979 to €14,289
- Financial charges +€3,238
up €3,238 (+20.0%), from -€16,226 to -€12,988
- Gross operating margin -€2,149
down €2,149 (-11.0%), from €19,576 to €17,427
- Financial income +€1,056
up €1,056 (+41.6%), from €2,537 to €3,593
- Other operating charges +€412
up €412 (+2.5%), from €16,791 to €17,203
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 | €468,444 | €470,752 | +€2,308 | +0.5% |
| Fixed assets | 21/28 | €132,665 | €131,947 | -€718 | -0.5% |
| Tangible fixed assets | 22/27 | €132,665 | €131,947 | -€718 | -0.5% |
| Land and buildings | 22 | €80,441 | €80,441 | = | 0.0% |
| Plant, machinery and equipment | 23 | €52,223 | €51,505 | -€718 | -1.4% |
| Current assets | 29/58 | €335,779 | €338,805 | +€3,026 | +0.9% |
| Amounts receivable within one year | 40/41 | €61,667 | €81,839 | +€20,172 | +32.7% |
| Other amounts receivable | 41 | €61,667 | €81,839 | +€20,172 | +32.7% |
| Current investments | 50/53 | €226,173 | €239,161 | +€12,988 | +5.7% |
| Cash at bank and in hand | 54/58 | €47,939 | €17,805 | -€30,134 | -62.9% |
| Total equity and liabilities | 10/49 | €468,444 | €470,752 | +€2,308 | +0.5% |
| Equity | 10/15 | €464,516 | €467,033 | +€2,517 | +0.5% |
| Contributions | 10/11 | €435,000 | €435,000 | = | 0.0% |
| Capital | 10 | €435,000 | €435,000 | = | 0.0% |
| Issued capital | 100 | €435,000 | €435,000 | = | 0.0% |
| Reserves | 13 | €16,102 | €16,228 | +€126 | +0.8% |
| Non-distributable reserves | 130/1 | €14,766 | €14,892 | +€126 | +0.9% |
| Legal reserve | 130 | €14,766 | €14,892 | +€126 | +0.9% |
| Distributable reserves | 133 | €1,336 | €1,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,414 | €15,805 | +€2,391 | +17.8% |
| Amounts payable | 17/49 | €3,928 | €3,719 | -€209 | -5.3% |
| Amounts payable within one year | 42/48 | €3,928 | €3,719 | -€209 | -5.3% |
| Trade debts | 44 | €3,043 | €3,043 | = | 0.0% |
| Suppliers | 440/4 | €3,043 | €3,043 | = | 0.0% |
| Other amounts payable | 47/48 | €884 | €675 | -€209 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,979 | €14,289 | +€4,309 | +43.2% |
| Other operating charges | 640/8 | €16,791 | €17,203 | +€412 | +2.5% |
| Gross operating margin | 9900 | €19,576 | €17,427 | -€2,149 | -11.0% |
| Operating profit (loss) | 9901 | -€7,194 | -€14,064 | -€6,870 | -95.5% |
| Financial income | 75/76B | €2,537 | €3,593 | +€1,056 | +41.6% |
| Recurring financial income | 75 | €2,537 | €3,593 | +€1,056 | +41.6% |
| Financial charges | 65/66B | -€16,226 | -€12,988 | +€3,238 | +20.0% |
| Recurring financial charges | 65 | -€16,226 | -€12,988 | +€3,238 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €11,569 | €2,517 | -€9,052 | -78.2% |
| Profit (loss) for the period | 9904 | €11,569 | €2,517 | -€9,052 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,569 | €2,517 | -€9,052 | -78.2% |
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 30 September 2026 via checked.be.