ITERA IMMO: 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.
ITERA IMMO
Largest movements
- Receivables within one year -€20,180
down €20,180 (-43.7%), from €46,195 to €26,015
of which Other amounts receivable: -€17,302
- Tangible fixed assets -€5,829
down €5,829 (-3.3%), from €174,807 to €168,979
of which Land and buildings: -€6,386
- Cash -€5,613
down €5,613 (-100.0%), from €5,614 to €1
mainly Debts after one year (-€15,992) and Net result for the year (-€10,436)
- Debts after one year -€15,992
down €15,992 (-14.6%), from €109,514 to €93,522
- Profit (loss) carried forward -€10,436
down €10,436 (-16.2%), from €64,605 to €54,170
- Tax, wage and social debts -€3,563
down €3,563 (-64.8%), from €5,502 to €1,939
- Gross operating margin -€16,078
down €16,078, from €16,005 to -€73
- Depreciation -€9,160
down €9,160 (-56.3%), from €16,275 to €7,115
- Other operating charges -€972
down €972 (-71.5%), from €1,359 to €387
- Financial charges -€327
down €327 (-11.6%), from €2,806 to €2,479
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 | €226,616 | €194,994 | -€31,622 | -14.0% |
| Fixed assets | 21/28 | €174,807 | €168,979 | -€5,829 | -3.3% |
| Tangible fixed assets | 22/27 | €174,807 | €168,979 | -€5,829 | -3.3% |
| Land and buildings | 22 | €173,534 | €167,148 | -€6,386 | -3.7% |
| Plant, machinery and equipment | 23 | €1,273 | €580 | -€694 | -54.5% |
| Furniture and vehicles | 24 | - | €1,251 | +€1,251 | |
| Current assets | 29/58 | €51,809 | €26,016 | -€25,794 | -49.8% |
| Amounts receivable within one year | 40/41 | €46,195 | €26,015 | -€20,180 | -43.7% |
| Trade receivables | 40 | €11,349 | €8,470 | -€2,879 | -25.4% |
| Other amounts receivable | 41 | €34,847 | €17,545 | -€17,302 | -49.7% |
| Cash at bank and in hand | 54/58 | €5,614 | €1 | -€5,613 | -100.0% |
| Total equity and liabilities | 10/49 | €226,616 | €194,994 | -€31,622 | -14.0% |
| Equity | 10/15 | €85,065 | €74,630 | -€10,436 | -12.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,605 | €54,170 | -€10,436 | -16.2% |
| Amounts payable | 17/49 | €141,551 | €120,364 | -€21,187 | -15.0% |
| Amounts payable after more than one year | 17 | €109,514 | €93,522 | -€15,992 | -14.6% |
| Financial debts | 170/4 | €109,514 | €93,522 | -€15,992 | -14.6% |
| Amounts payable within one year | 42/48 | €32,037 | €26,842 | -€5,194 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €15,695 | €15,992 | +€297 | +1.9% |
| Trade debts | 44 | €10,839 | €8,911 | -€1,928 | -17.8% |
| Suppliers | 440/4 | €10,839 | €8,911 | -€1,928 | -17.8% |
| Taxes, remuneration and social security | 45 | €5,502 | €1,939 | -€3,563 | -64.8% |
| Taxes | 450/3 | €5,502 | €1,939 | -€3,563 | -64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,275 | €7,115 | -€9,160 | -56.3% |
| Other operating charges | 640/8 | €1,359 | €387 | -€972 | -71.5% |
| Gross operating margin | 9900 | €16,005 | -€73 | -€16,078 | |
| Operating profit (loss) | 9901 | -€1,630 | -€7,576 | -€5,946 | -364.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,806 | €2,479 | -€327 | -11.6% |
| Recurring financial charges | 65 | €2,806 | €2,479 | -€327 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,436 | -€10,055 | -€5,619 | -126.7% |
| Income taxes | 67/77 | €395 | €381 | -€15 | -3.7% |
| Profit (loss) for the period | 9904 | -€4,831 | -€10,436 | -€5,605 | -116.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,831 | -€10,436 | -€5,605 | -116.0% |
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 5 October 2026 via checked.be.