De Boer Immo: 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.
De Boer Immo
Largest movements
- Tangible fixed assets +€411,289
up €411,289 (+86.5%), from €475,731 to €887,020
of which Assets under construction and advance payments: +€401,404
- Cash +€101,020
up €101,020 (+2,425%), from €4,166 to €105,186
mainly Other debts (+€528,263) and Trade debts (+€10,115)
- Receivables within one year +€12,411
up €12,411 (+75.1%), from €16,518 to €28,929
of which Trade receivables: +€19,879
- Other debts +€528,263
up €528,263 (+108%), from €489,584 to €1.0m
- Profit (loss) carried forward -€13,658
down €13,658 (-431%), from -€3,169 to -€16,827
- Financial charges +€8,293
new in 2025: €8,293
- Other operating charges +€3,090
new in 2025: €3,090
- Gross operating margin +€894
up €894 (+28.2%), from -€3,170 to -€2,275
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 | €496,415 | €1,021,135 | +€524,720 | +106% |
| Fixed assets | 21/28 | €475,731 | €887,020 | +€411,289 | +86.5% |
| Tangible fixed assets | 22/27 | €475,731 | €887,020 | +€411,289 | +86.5% |
| Land and buildings | 22 | €475,731 | €485,616 | +€9,885 | +2.1% |
| Assets under construction and advance payments | 27 | - | €401,404 | +€401,404 | |
| Current assets | 29/58 | €20,684 | €134,115 | +€113,431 | +548% |
| Amounts receivable within one year | 40/41 | €16,518 | €28,929 | +€12,411 | +75.1% |
| Trade receivables | 40 | - | €19,879 | +€19,879 | |
| Other amounts receivable | 41 | €16,518 | €9,050 | -€7,469 | -45.2% |
| Cash at bank and in hand | 54/58 | €4,166 | €105,186 | +€101,020 | +2,425% |
| Total equity and liabilities | 10/49 | €496,415 | €1,021,135 | +€524,720 | +106% |
| Equity | 10/15 | €6,831 | -€6,827 | -€13,658 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,169 | -€16,827 | -€13,658 | -431% |
| Amounts payable | 17/49 | €489,584 | €1,027,963 | +€538,378 | +110% |
| Amounts payable within one year | 42/48 | €489,584 | €1,027,963 | +€538,378 | +110% |
| Trade debts | 44 | - | €10,115 | +€10,115 | |
| Suppliers | 440/4 | - | €10,115 | +€10,115 | |
| Other amounts payable | 47/48 | €489,584 | €1,017,847 | +€528,263 | +108% |
| Other operating charges | 640/8 | - | €3,090 | +€3,090 | |
| Gross operating margin | 9900 | -€3,170 | -€2,275 | +€894 | +28.2% |
| Operating profit (loss) | 9901 | -€3,170 | -€5,365 | -€2,196 | -69.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | - | €8,293 | +€8,293 | |
| Recurring financial charges | 65 | - | €8,293 | +€8,293 | |
| Profit (loss) for the period before taxes | 9903 | -€3,169 | -€13,658 | -€10,489 | -331% |
| Profit (loss) for the period | 9904 | -€3,169 | -€13,658 | -€10,489 | -331% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,169 | -€13,658 | -€10,489 | -331% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.