D & D IMMOSERV: 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.
D & D IMMOSERV
Largest movements
- Cash +€21,475
up €21,475 (+16.0%), from €134,586 to €156,061
mainly Net result for the year (+€18,014) and Receivables within one year (+€5,807)
- Receivables within one year -€5,807
down €5,807 (-42.8%), from €13,557 to €7,750
of which Trade receivables: -€9,007
- Reserves +€17,633
up €17,633 (+15.2%), from €115,977 to €133,609
of which Distributable reserves: +€18,000
- Tax, wage and social debts -€2,862
down €2,862 (-62.0%), from €4,616 to €1,753
- Gross operating margin +€5,125
up €5,125 (+20.9%), from €24,573 to €29,699
- Taxes +€2,882
up €2,882 (+44.9%), from €6,418 to €9,300
- Depreciation -€2,061
down €2,061 (-77.1%), from €2,674 to €613
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 | €153,512 | €167,885 | +€14,373 | +9.4% |
| Fixed assets | 21/28 | €2,184 | €1,571 | -€613 | -28.1% |
| Tangible fixed assets | 22/27 | €1,979 | €1,366 | -€613 | -31.0% |
| Land and buildings | 22 | €1,510 | €1,205 | -€305 | -20.2% |
| Furniture and vehicles | 24 | €469 | €161 | -€308 | -65.6% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €151,328 | €166,314 | +€14,986 | +9.9% |
| Amounts receivable within one year | 40/41 | €13,557 | €7,750 | -€5,807 | -42.8% |
| Trade receivables | 40 | €9,007 | - | -€9,007 | |
| Other amounts receivable | 41 | €4,550 | €7,750 | +€3,200 | +70.3% |
| Cash at bank and in hand | 54/58 | €134,586 | €156,061 | +€21,475 | +16.0% |
| Deferred charges and accrued income | 490/1 | €3,185 | €2,503 | -€682 | -21.4% |
| Total equity and liabilities | 10/49 | €153,512 | €167,885 | +€14,373 | +9.4% |
| Equity | 10/15 | €144,186 | €162,201 | +€18,014 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €115,977 | €133,609 | +€17,633 | +15.2% |
| Tax-exempt reserves | 132 | €367 | - | -€367 | |
| Distributable reserves | 133 | €115,609 | €133,609 | +€18,000 | +15.6% |
| Profit (loss) carried forward | 14 | €9,618 | €9,999 | +€382 | +4.0% |
| Amounts payable | 17/49 | €9,326 | €5,685 | -€3,641 | -39.0% |
| Amounts payable within one year | 42/48 | €9,326 | €5,685 | -€3,641 | -39.0% |
| Trade debts | 44 | €2,197 | €3,082 | +€885 | +40.3% |
| Suppliers | 440/4 | €2,197 | €3,082 | +€885 | +40.3% |
| Taxes, remuneration and social security | 45 | €4,616 | €1,753 | -€2,862 | -62.0% |
| Taxes | 450/3 | €4,616 | €1,753 | -€2,862 | -62.0% |
| Other amounts payable | 47/48 | €2,513 | €849 | -€1,664 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,674 | €613 | -€2,061 | -77.1% |
| Other operating charges | 640/8 | €1,392 | €1,464 | +€72 | +5.2% |
| Gross operating margin | 9900 | €24,573 | €29,699 | +€5,125 | +20.9% |
| Operating profit (loss) | 9901 | €20,507 | €27,621 | +€7,114 | +34.7% |
| Financial charges | 65/66B | €222 | €307 | +€85 | +38.2% |
| Recurring financial charges | 65 | €222 | €307 | +€85 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €20,285 | €27,314 | +€7,029 | +34.6% |
| Income taxes | 67/77 | €6,418 | €9,300 | +€2,882 | +44.9% |
| Profit (loss) for the period | 9904 | €13,868 | €18,014 | +€4,147 | +29.9% |
| Transfer from tax-exempt reserves | 789 | - | €367 | +€367 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,868 | €18,382 | +€4,514 | +32.6% |
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 17 October 2026 via checked.be.