BVBA IMMO DELENDEKER: 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.
BVBA IMMO DELENDEKER
Largest movements
- Tangible fixed assets -€22,027
down €22,027 (-3.6%), from €606,232 to €584,205
- Current portion of long-term debt -€44,431
down €44,431 (-95.5%), from €46,524 to €2,092
- Profit (loss) carried forward +€25,721
up €25,721 (+20.1%), from €128,071 to €153,792
- Turnover -€77,328
no longer reported in 2025 (was €77,328)
- Purchases and services -€10,492
no longer reported in 2025 (was €10,492)
- Financial charges -€2,317
down €2,317 (-62.7%), from €3,696 to €1,379
- Gross operating margin -€1,240
down €1,240 (-1.9%), from €66,836 to €65,596
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 | €636,832 | €616,972 | -€19,860 | -3.1% |
| Fixed assets | 21/28 | €606,232 | €584,205 | -€22,027 | -3.6% |
| Tangible fixed assets | 22/27 | €606,232 | €584,205 | -€22,027 | -3.6% |
| Land and buildings | 22 | €606,232 | €584,205 | -€22,027 | -3.6% |
| Current assets | 29/58 | €30,600 | €32,767 | +€2,167 | +7.1% |
| Amounts receivable within one year | 40/41 | €39 | - | -€39 | |
| Trade receivables | 40 | €39 | - | -€39 | |
| Current investments | 50/53 | €16,938 | €16,938 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,942 | €14,148 | +€2,206 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,680 | €1,680 | = | 0.0% |
| Total equity and liabilities | 10/49 | €636,832 | €616,972 | -€19,860 | -3.1% |
| Equity | 10/15 | €339,021 | €364,742 | +€25,721 | +7.6% |
| Contributions | 10/11 | €208,600 | €208,600 | = | 0.0% |
| Reserves | 13 | €2,349 | €2,349 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,349 | €2,349 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,349 | €2,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,071 | €153,792 | +€25,721 | +20.1% |
| Amounts payable | 17/49 | €297,811 | €252,231 | -€45,581 | -15.3% |
| Amounts payable after more than one year | 17 | €2,092 | - | -€2,092 | |
| Financial debts | 170/4 | €2,092 | - | -€2,092 | |
| Amounts payable within one year | 42/48 | €295,719 | €252,231 | -€43,488 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €46,524 | €2,092 | -€44,431 | -95.5% |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €3,295 | €3,980 | +€685 | +20.8% |
| Taxes | 450/3 | €3,295 | €3,980 | +€685 | +20.8% |
| Other amounts payable | 47/48 | €245,900 | €246,136 | +€235 | +0.1% |
| Turnover | 70 | €77,328 | - | -€77,328 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,492 | - | -€10,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,885 | €22,027 | +€142 | +0.6% |
| Other operating charges | 640/8 | €7,656 | €7,896 | +€241 | +3.1% |
| Gross operating margin | 9900 | €66,836 | €65,596 | -€1,240 | -1.9% |
| Operating profit (loss) | 9901 | €37,295 | €35,673 | -€1,622 | -4.3% |
| Financial charges | 65/66B | €3,696 | €1,379 | -€2,317 | -62.7% |
| Recurring financial charges | 65 | €3,696 | €1,379 | -€2,317 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €33,599 | €34,295 | +€696 | +2.1% |
| Income taxes | 67/77 | €8,406 | €8,574 | +€167 | +2.0% |
| Profit (loss) for the period | 9904 | €25,193 | €25,721 | +€528 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,193 | €25,721 | +€528 | +2.1% |
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 27 October 2026 via checked.be.