DE IMMO ASSISTENT: 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 IMMO ASSISTENT
Largest movements
- Tangible fixed assets -€18,327
down €18,327 (-7.4%), from €246,241 to €227,914
of which Land and buildings: -€15,171
- Other debts -€20,916
down €20,916 (-15.4%), from €135,684 to €114,768
- Reserves +€9,781
up €9,781 (+29.4%), from €33,272 to €43,053
- Debts after one year -€7,932
down €7,932 (-16.0%), from €49,446 to €41,514
- Gross operating margin +€5,866
up €5,866 (+16.5%), from €35,531 to €41,396
- Taxes +€2,210
up €2,210 (+84.2%), from €2,625 to €4,834
- Depreciation -€502
down €502 (-2.5%), from €19,921 to €19,420
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 | €256,368 | €235,256 | -€21,111 | -8.2% |
| Fixed assets | 21/28 | €246,241 | €227,914 | -€18,327 | -7.4% |
| Tangible fixed assets | 22/27 | €246,241 | €227,914 | -€18,327 | -7.4% |
| Land and buildings | 22 | €232,704 | €217,533 | -€15,171 | -6.5% |
| Furniture and vehicles | 24 | €13,537 | €10,381 | -€3,156 | -23.3% |
| Current assets | 29/58 | €10,127 | €7,342 | -€2,785 | -27.5% |
| Amounts receivable within one year | 40/41 | €6,138 | €5,289 | -€849 | -13.8% |
| Trade receivables | 40 | €3,763 | €3,013 | -€750 | -19.9% |
| Other amounts receivable | 41 | €2,375 | €2,276 | -€99 | -4.2% |
| Current investments | 50/53 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €2,888 | €1,012 | -€1,876 | -65.0% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,037 | -€64 | -5.8% |
| Total equity and liabilities | 10/49 | €256,368 | €235,256 | -€21,111 | -8.2% |
| Equity | 10/15 | €51,872 | €61,653 | +€9,781 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,272 | €43,053 | +€9,781 | +29.4% |
| Distributable reserves | 133 | €33,272 | €43,053 | +€9,781 | +29.4% |
| Amounts payable | 17/49 | €204,496 | €173,603 | -€30,892 | -15.1% |
| Amounts payable after more than one year | 17 | €49,446 | €41,514 | -€7,932 | -16.0% |
| Financial debts | 170/4 | €49,446 | €41,514 | -€7,932 | -16.0% |
| Amounts payable within one year | 42/48 | €155,050 | €132,089 | -€22,960 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €7,813 | €7,932 | +€119 | +1.5% |
| Financial debts | 43 | - | €210 | +€210 | |
| Credit institutions | 430/8 | - | €210 | +€210 | |
| Trade debts | 44 | €1,645 | €677 | -€969 | -58.9% |
| Suppliers | 440/4 | €1,645 | €677 | -€969 | -58.9% |
| Taxes, remuneration and social security | 45 | €9,908 | €8,502 | -€1,405 | -14.2% |
| Taxes | 450/3 | €9,908 | €8,502 | -€1,405 | -14.2% |
| Other amounts payable | 47/48 | €135,684 | €114,768 | -€20,916 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,921 | €19,420 | -€502 | -2.5% |
| Other operating charges | 640/8 | €2,417 | €2,700 | +€283 | +11.7% |
| Gross operating margin | 9900 | €35,531 | €41,396 | +€5,866 | +16.5% |
| Operating profit (loss) | 9901 | €13,192 | €19,277 | +€6,084 | +46.1% |
| Financial charges | 65/66B | €4,713 | €4,661 | -€52 | -1.1% |
| Recurring financial charges | 65 | €4,713 | €4,661 | -€52 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €8,479 | €14,615 | +€6,136 | +72.4% |
| Income taxes | 67/77 | €2,625 | €4,834 | +€2,210 | +84.2% |
| Profit (loss) for the period | 9904 | €5,855 | €9,781 | +€3,927 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,855 | €9,781 | +€3,927 | +67.1% |
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 13 October 2026 via checked.be.