DEBIMMO: 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.
DEBIMMO
Largest movements
- Tangible fixed assets +€25,951
up €25,951 (+153%), from €16,934 to €42,885
of which Other tangible fixed assets: +€25,951
- Cash -€18,992
down €18,992 (-5.7%), from €331,154 to €312,162
mainly Investment in fixed assets (net) (-€26,789) and Other debts (-€7,347)
- Reserves +€11,037
up €11,037 (+4.4%), from €249,768 to €260,805
of which Distributable reserves: +€11,037
- Other debts -€7,347
down €7,347 (-4.3%), from €172,657 to €165,310
- Gross operating margin -€5,559
down €5,559 (-14.5%), from €38,225 to €32,666
- Taxes -€2,077
down €2,077 (-28.8%), from €7,222 to €5,146
- Depreciation +€837
new in 2025: €837
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 | €576,961 | €582,179 | +€5,218 | +0.9% |
| Fixed assets | 21/28 | €241,934 | €267,885 | +€25,951 | +10.7% |
| Tangible fixed assets | 22/27 | €16,934 | €42,885 | +€25,951 | +153% |
| Land and buildings | 22 | €16,934 | €16,934 | = | 0.0% |
| Other tangible fixed assets | 26 | - | €25,951 | +€25,951 | |
| Financial fixed assets | 28 | €225,000 | €225,000 | = | 0.0% |
| Current assets | 29/58 | €335,027 | €314,294 | -€20,733 | -6.2% |
| Amounts receivable within one year | 40/41 | €3,873 | €2,132 | -€1,741 | -45.0% |
| Trade receivables | 40 | €3,595 | €0 | -€3,595 | -100% |
| Other amounts receivable | 41 | €278 | €2,132 | +€1,854 | +668% |
| Cash at bank and in hand | 54/58 | €331,154 | €312,162 | -€18,992 | -5.7% |
| Total equity and liabilities | 10/49 | €576,961 | €582,179 | +€5,218 | +0.9% |
| Equity | 10/15 | €391,768 | €402,805 | +€11,037 | +2.8% |
| Contributions | 10/11 | €142,000 | €142,000 | = | 0.0% |
| Capital | 10 | €142,000 | €142,000 | = | 0.0% |
| Issued capital | 100 | €142,000 | €142,000 | = | 0.0% |
| Reserves | 13 | €249,768 | €260,805 | +€11,037 | +4.4% |
| Non-distributable reserves | 130/1 | €14,200 | €14,200 | = | 0.0% |
| Legal reserve | 130 | €14,200 | €14,200 | = | 0.0% |
| Distributable reserves | 133 | €235,568 | €246,605 | +€11,037 | +4.7% |
| Amounts payable | 17/49 | €185,193 | €179,374 | -€5,819 | -3.1% |
| Amounts payable within one year | 42/48 | €173,232 | €167,382 | -€5,850 | -3.4% |
| Trade debts | 44 | €575 | €490 | -€85 | -14.7% |
| Suppliers | 440/4 | €575 | €490 | -€85 | -14.7% |
| Taxes, remuneration and social security | 45 | - | €1,582 | +€1,582 | |
| Taxes | 450/3 | - | €1,582 | +€1,582 | |
| Other amounts payable | 47/48 | €172,657 | €165,310 | -€7,347 | -4.3% |
| Accrued charges and deferred income | 492/3 | €11,962 | €11,992 | +€30 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €837 | +€837 | |
| Other operating charges | 640/8 | €5,013 | €5,162 | +€149 | +3.0% |
| Gross operating margin | 9900 | €38,225 | €32,666 | -€5,559 | -14.5% |
| Operating profit (loss) | 9901 | €33,213 | €26,667 | -€6,546 | -19.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,562 | €10,484 | -€78 | -0.7% |
| Recurring financial charges | 65 | €10,562 | €10,484 | -€78 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €22,651 | €16,183 | -€6,468 | -28.6% |
| Income taxes | 67/77 | €7,222 | €5,146 | -€2,077 | -28.8% |
| Profit (loss) for the period | 9904 | €15,429 | €11,037 | -€4,391 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,429 | €11,037 | -€4,391 | -28.5% |
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.