DANIEL DEROME IMMOBILIER: 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.
What changed
DANIEL DEROME IMMOBILIER
NACE 68.310, Real estate agency activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€6,695
2023 · -€5,496-€1,199
Equity
€230,445
2023 · €237,140-€6,695
Cash
€260,373
2023 · €264,115-€3,742
Balance sheet total
€370,527
2023 · €392,871-€22,344
Largest movements
Assets
- Tangible fixed assets -€26,930
down €26,930 (-29.7%), from €90,669 to €63,739
of which Furniture and vehicles: -€22,849
- Deferred charges and accrued income +€6,250
up €6,250 (+120%), from €5,214 to €11,464
Equity and liabilities
- Debts after one year -€22,033
down €22,033 (-52.2%), from €42,172 to €20,138
- Profit (loss) carried forward -€6,695
down €6,695 (-2.9%), from €229,083 to €222,388
- Tax, wage and social debts +€5,764
up €5,764 (+19.3%), from €29,918 to €35,681
of which Taxes: +€5,433
Income statement
- Staff costs +€6,004
up €6,004 (+14.8%), from €40,617 to €46,621
- Taxes -€5,409
down €5,409 (-50.7%), from €10,671 to €5,262
- Other operating charges +€2,987
up €2,987 (+64.5%), from €4,627 to €7,614
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.
Result 2023
-€5,496
Gross operating margin
+€765
Staff costs
-€6,004
Depreciation
+€118
Other operating charges
-€2,987
Other operating items
+€362
Financial income
+€350
Financial charges
+€786
Taxes
+€5,409
Result 2024
-€6,695
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€18,943
Investment
-€1,020
Financing
-€21,665
Cash 2023
€264,115
From operations (derived)
+€18,943
Net result for the year
-€6,695
Depreciation
+€27,950
Receivables within one year
-€2,078
Deferred charges and accrued income
-€6,250
Trade debts
-€725
Tax, wage and social debts
+€5,764
Other debts
+€2,787
Accrued charges and deferred income
-€1,810
Investment (derived)
-€1,020
Investment in fixed assets (net)
-€1,020
Financing
-€21,665
Debts after one year
-€22,033
Current portion of long-term debt
+€369
Cash 2024
€260,373
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,871 | €370,527 | -€22,344 | -5.7% |
| Fixed assets | 21/28 | €90,669 | €63,739 | -€26,930 | -29.7% |
| Tangible fixed assets | 22/27 | €90,669 | €63,739 | -€26,930 | -29.7% |
| Furniture and vehicles | 24 | €36,637 | €13,788 | -€22,849 | -62.4% |
| Other tangible fixed assets | 26 | €54,032 | €49,952 | -€4,080 | -7.6% |
| Current assets | 29/58 | €302,202 | €306,787 | +€4,586 | +1.5% |
| Amounts receivable within one year | 40/41 | €32,873 | €34,950 | +€2,078 | +6.3% |
| Trade receivables | 40 | €31,735 | €34,931 | +€3,196 | +10.1% |
| Other amounts receivable | 41 | €1,138 | €20 | -€1,119 | -98.3% |
| Cash at bank and in hand | 54/58 | €264,115 | €260,373 | -€3,742 | -1.4% |
| Deferred charges and accrued income | 490/1 | €5,214 | €11,464 | +€6,250 | +120% |
| Total equity and liabilities | 10/49 | €392,871 | €370,527 | -€22,344 | -5.7% |
| Equity | 10/15 | €237,140 | €230,445 | -€6,695 | -2.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €229,083 | €222,388 | -€6,695 | -2.9% |
| Provisions and deferred taxes | 16 | €2,000 | €2,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €2,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €153,731 | €138,082 | -€15,649 | -10.2% |
| Amounts payable after more than one year | 17 | €42,172 | €20,138 | -€22,033 | -52.2% |
| Financial debts | 170/4 | €42,172 | €20,138 | -€22,033 | -52.2% |
| Amounts payable within one year | 42/48 | €103,783 | €111,977 | +€8,194 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €21,665 | €22,033 | +€369 | +1.7% |
| Trade debts | 44 | €6,626 | €5,900 | -€725 | -10.9% |
| Suppliers | 440/4 | €6,626 | €5,900 | -€725 | -10.9% |
| Taxes, remuneration and social security | 45 | €29,918 | €35,681 | +€5,764 | +19.3% |
| Taxes | 450/3 | €19,635 | €25,068 | +€5,433 | +27.7% |
| Remuneration and social security | 454/9 | €10,283 | €10,614 | +€331 | +3.2% |
| Other amounts payable | 47/48 | €45,575 | €48,362 | +€2,787 | +6.1% |
| Accrued charges and deferred income | 492/3 | €7,776 | €5,967 | -€1,810 | -23.3% |
| Non-recurring operating income | 76A | €2,160 | - | -€2,160 | |
| Remuneration, social security and pensions | 62 | €40,617 | €46,621 | +€6,004 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,069 | €27,950 | -€118 | -0.4% |
| Other operating charges | 640/8 | €4,627 | €7,614 | +€2,987 | +64.5% |
| Non-recurring operating charges | 66A | €362 | - | -€362 | |
| Gross operating margin | 9900 | €80,712 | €81,476 | +€765 | +0.9% |
| Operating profit (loss) | 9901 | €7,037 | -€708 | -€7,745 | |
| Financial income | 75/76B | €524 | €875 | +€350 | +66.8% |
| Recurring financial income | 75 | €524 | €875 | +€350 | +66.8% |
| Financial charges | 65/66B | €2,386 | €1,600 | -€786 | -32.9% |
| Recurring financial charges | 65 | €2,386 | €1,600 | -€786 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €5,175 | -€1,433 | -€6,609 | |
| Income taxes | 67/77 | €10,671 | €5,262 | -€5,409 | -50.7% |
| Profit (loss) for the period | 9904 | -€5,496 | -€6,695 | -€1,199 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,496 | -€6,695 | -€1,199 | -21.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.