DAEMS 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.
DAEMS IMMO
Largest movements
- Tangible fixed assets -€50,351
down €50,351 (-3.7%), from €1.4m to €1.3m
- Debts after one year -€36,364
down €36,364 (-22.3%), from €162,957 to €126,593
of which Financial debts: -€36,364
- Profit (loss) carried forward +€34,145
up €34,145 (+74.8%), from €45,651 to €79,796
- Reserves -€19,358
down €19,358 (-11.0%), from €175,396 to €156,039
of which Tax-exempt reserves: -€19,358
- Gross operating margin +€5,999
up €5,999 (+9.2%), from €65,545 to €71,544
- Financial charges -€1,442
down €1,442 (-21.2%), from €6,809 to €5,367
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 | €1,396,447 | €1,360,475 | -€35,973 | -2.6% |
| Fixed assets | 21/28 | €1,373,426 | €1,323,075 | -€50,351 | -3.7% |
| Tangible fixed assets | 22/27 | €1,373,426 | €1,323,075 | -€50,351 | -3.7% |
| Land and buildings | 22 | €1,373,426 | €1,323,075 | -€50,351 | -3.7% |
| Current assets | 29/58 | €23,021 | €37,400 | +€14,378 | +62.5% |
| Amounts receivable within one year | 40/41 | €760 | €2,722 | +€1,962 | +258.1% |
| Other amounts receivable | 41 | €760 | €2,722 | +€1,962 | +258.1% |
| Cash at bank and in hand | 54/58 | €21,850 | €33,866 | +€12,016 | +55.0% |
| Deferred charges and accrued income | 490/1 | €411 | €812 | +€400 | +97.3% |
| Total equity and liabilities | 10/49 | €1,396,447 | €1,360,475 | -€35,973 | -2.6% |
| Equity | 10/15 | €1,112,947 | €1,127,735 | +€14,787 | +1.3% |
| Contributions | 10/11 | €891,900 | €891,900 | = | 0.0% |
| Reserves | 13 | €175,396 | €156,039 | -€19,358 | -11.0% |
| Tax-exempt reserves | 132 | €167,896 | €148,539 | -€19,358 | -11.5% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,651 | €79,796 | +€34,145 | +74.8% |
| Provisions and deferred taxes | 16 | €55,965 | €49,513 | -€6,453 | -11.5% |
| Deferred taxes | 168 | €55,965 | €49,513 | -€6,453 | -11.5% |
| Amounts payable | 17/49 | €227,535 | €183,227 | -€44,308 | -19.5% |
| Amounts payable after more than one year | 17 | €162,957 | €126,593 | -€36,364 | -22.3% |
| Financial debts | 170/4 | €155,457 | €119,093 | -€36,364 | -23.4% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,818 | €55,455 | -€8,364 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €34,920 | €36,364 | +€1,444 | +4.1% |
| Trade debts | 44 | €1,166 | €1,493 | +€327 | +28.1% |
| Suppliers | 440/4 | €1,166 | €1,493 | +€327 | +28.1% |
| Other amounts payable | 47/48 | €27,732 | €17,597 | -€10,135 | -36.5% |
| Accrued charges and deferred income | 492/3 | €760 | €1,180 | +€420 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,778 | €50,351 | +€573 | +1.2% |
| Other operating charges | 640/8 | €7,455 | €7,494 | +€39 | +0.5% |
| Gross operating margin | 9900 | €65,545 | €71,544 | +€5,999 | +9.2% |
| Operating profit (loss) | 9901 | €8,311 | €13,699 | +€5,388 | +64.8% |
| Financial income | 75/76B | €155 | €3 | -€153 | -98.4% |
| Recurring financial income | 75 | €155 | €3 | -€153 | -98.4% |
| Financial charges | 65/66B | €6,809 | €5,367 | -€1,442 | -21.2% |
| Recurring financial charges | 65 | €6,809 | €5,367 | -€1,442 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €1,658 | €8,335 | +€6,677 | +402.8% |
| Transfer from deferred taxes | 780 | €6,453 | €6,453 | = | 0.0% |
| Profit (loss) for the period | 9904 | €8,110 | €14,787 | +€6,677 | +82.3% |
| Transfer from tax-exempt reserves | 789 | €19,358 | €19,358 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,468 | €34,145 | +€6,677 | +24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.