De Boever 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 Boever Immo
Largest movements
- Tangible fixed assets -€18,420
down €18,420 (-3.8%), from €481,926 to €463,506
of which Land and buildings: -€15,329
- Debts after one year -€32,802
down €32,802 (-10.6%), from €309,319 to €276,517
- Profit (loss) carried forward +€15,262
up €15,262 (+33.6%), from €45,378 to €60,641
- Financial charges -€1,894
down €1,894 (-30.4%), from €6,229 to €4,334
- Gross operating margin -€1,017
down €1,017 (-2.4%), from €42,320 to €41,303
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 | €491,495 | €475,837 | -€15,657 | -3.2% |
| Fixed assets | 21/28 | €481,926 | €463,506 | -€18,420 | -3.8% |
| Tangible fixed assets | 22/27 | €481,926 | €463,506 | -€18,420 | -3.8% |
| Land and buildings | 22 | €472,622 | €457,293 | -€15,329 | -3.2% |
| Plant, machinery and equipment | 23 | €9,304 | €6,213 | -€3,090 | -33.2% |
| Current assets | 29/58 | €9,569 | €12,331 | +€2,762 | +28.9% |
| Amounts receivable within one year | 40/41 | €5,837 | €5,057 | -€780 | -13.4% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €837 | €57 | -€780 | -93.2% |
| Cash at bank and in hand | 54/58 | €3,732 | €6,952 | +€3,220 | +86.3% |
| Deferred charges and accrued income | 490/1 | €0 | €322 | +€322 | |
| Total equity and liabilities | 10/49 | €491,495 | €475,837 | -€15,657 | -3.2% |
| Equity | 10/15 | €51,578 | €66,841 | +€15,262 | +29.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,378 | €60,641 | +€15,262 | +33.6% |
| Amounts payable | 17/49 | €439,917 | €408,997 | -€30,920 | -7.0% |
| Amounts payable after more than one year | 17 | €309,319 | €276,517 | -€32,802 | -10.6% |
| Financial debts | 170/4 | €309,319 | €276,517 | -€32,802 | -10.6% |
| Amounts payable within one year | 42/48 | €130,598 | €132,480 | +€1,882 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €32,258 | €31,441 | -€818 | -2.5% |
| Trade debts | 44 | €126 | €434 | +€308 | +244% |
| Suppliers | 440/4 | €126 | €434 | +€308 | +244% |
| Taxes, remuneration and social security | 45 | - | €338 | +€338 | |
| Taxes | 450/3 | - | €338 | +€338 | |
| Other amounts payable | 47/48 | €98,214 | €100,267 | +€2,053 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,395 | €18,420 | +€25 | +0.1% |
| Other operating charges | 640/8 | €3,664 | €3,287 | -€377 | -10.3% |
| Gross operating margin | 9900 | €42,320 | €41,303 | -€1,017 | -2.4% |
| Operating profit (loss) | 9901 | €20,262 | €19,597 | -€665 | -3.3% |
| Financial charges | 65/66B | €6,229 | €4,334 | -€1,894 | -30.4% |
| Recurring financial charges | 65 | €6,229 | €4,334 | -€1,894 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €14,033 | €15,262 | +€1,230 | +8.8% |
| Profit (loss) for the period | 9904 | €14,033 | €15,262 | +€1,230 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,033 | €15,262 | +€1,230 | +8.8% |
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 16 October 2026 via checked.be.