DEBRIMMO: 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
DEBRIMMO
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.6m
2024 · €2.3m+€233,037
Equity
€17.3m
2024 · €16.7m+€515,424
Cash
€2.8m
2024 · €1.2m+€1.6m
Balance sheet total
€33.5m
2024 · €29.2m+€4.3m
Largest movements
Assets
- Tangible fixed assets +€2.8m
up €2.8m (+13.0%), from €21.6m to €24.4m
of which Land and buildings: +€2.4m
- Cash +€1.6m
up €1.6m (+138.3%), from €1.2m to €2.8m
mainly Net result for the year (+€2.6m) and Depreciation (+€1.9m)
Equity and liabilities
- Debts after one year +€1.6m
up €1.6m (+16.4%), from €9.7m to €11.3m
- Other debts +€1.3m
up €1.3m (+193.5%), from €681,312 to €2.0m
- Reserves +€515,424
up €515,424 (+4.4%), from €11.8m to €12.4m
of which Tax-exempt reserves: +€875,302
Income statement
- Gross operating margin +€1.0m
up €1.0m (+21.7%), from €4.7m to €5.7m
- Depreciation +€415,320
up €415,320 (+28.5%), from €1.5m to €1.9m
- Financial income -€146,256
down €146,256 (-21.9%), from €668,817 to €522,561
- Taxes -€128,226
down €128,226 (-25.1%), from €510,482 to €382,256
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.
Result 2024
€2.3m
Gross operating margin
+€1.0m
Staff costs
-€28,967
Depreciation
-€415,320
Other operating charges
-€12,744
Financial income
-€146,256
Financial charges
-€56,215
Taxes
+€128,226
Deferred taxes and other
-€246,085
Result 2025
€2.6m
Cash bridge derived
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.
From operations
+€6.6m
Investment
-€4.7m
Financing
-€314,828
Cash 2024
€1.2m
From operations (derived)
+€6.6m
Net result for the year
+€2.6m
Depreciation
+€1.9m
Receivables within one year
+€87,354
Provisions
+€291,767
Trade debts
+€290,149
Tax, wage and social debts
+€137,138
Advances received
+€30,583
Other debts
+€1.3m
Investment (derived)
-€4.7m
Investment in fixed assets (net)
-€4.7m
Financing
-€314,828
Debts after one year
+€1.6m
Current portion of long-term debt
+€147,940
Contributions, distributions and other
-€2.1m
Cash 2025
€2.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,199,359 | €33,526,169 | +€4.3m | +14.8% |
| Fixed assets | 21/28 | €27,828,440 | €30,637,945 | +€2.8m | +10.1% |
| Tangible fixed assets | 22/27 | €21,550,993 | €24,360,498 | +€2.8m | +13.0% |
| Land and buildings | 22 | €19,301,003 | €21,727,004 | +€2.4m | +12.6% |
| Plant, machinery and equipment | 23 | €2,168,345 | €2,570,034 | +€401,688 | +18.5% |
| Furniture and vehicles | 24 | €81,645 | €63,461 | -€18,184 | -22.3% |
| Financial fixed assets | 28 | €6,277,447 | €6,277,447 | = | 0.0% |
| Current assets | 29/58 | €1,370,919 | €2,888,224 | +€1.5m | +110.7% |
| Amounts receivable within one year | 40/41 | €210,669 | €123,314 | -€87,354 | -41.5% |
| Trade receivables | 40 | €80,669 | €91,922 | +€11,253 | +14.0% |
| Other amounts receivable | 41 | €130,000 | €31,392 | -€98,608 | -75.9% |
| Cash at bank and in hand | 54/58 | €1,160,250 | €2,764,910 | +€1.6m | +138.3% |
| Total equity and liabilities | 10/49 | €29,199,359 | €33,526,169 | +€4.3m | +14.8% |
| Equity | 10/15 | €16,743,019 | €17,258,442 | +€515,424 | +3.1% |
| Contributions | 10/11 | €540,000 | €540,000 | = | 0.0% |
| Capital | 10 | €540,000 | €540,000 | = | 0.0% |
| Issued capital | 100 | €540,000 | €540,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,367,971 | €4,367,971 | = | 0.0% |
| Reserves | 13 | €11,835,047 | €12,350,471 | +€515,424 | +4.4% |
| Non-distributable reserves | 130/1 | €54,000 | €54,000 | = | 0.0% |
| Legal reserve | 130 | €54,000 | €54,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,076,580 | €2,951,882 | +€875,302 | +42.2% |
| Distributable reserves | 133 | €9,704,468 | €9,344,590 | -€359,878 | -3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €679,693 | €971,461 | +€291,767 | +42.9% |
| Deferred taxes | 168 | €679,693 | €971,461 | +€291,767 | +42.9% |
| Amounts payable | 17/49 | €11,776,647 | €15,296,266 | +€3.5m | +29.9% |
| Amounts payable after more than one year | 17 | €9,732,748 | €11,327,980 | +€1.6m | +16.4% |
| Financial debts | 170/4 | €9,732,748 | €11,327,980 | +€1.6m | +16.4% |
| Amounts payable within one year | 42/48 | €2,043,900 | €3,968,286 | +€1.9m | +94.2% |
| Current portion of amounts payable after more than one year | 42 | €1,209,258 | €1,357,199 | +€147,940 | +12.2% |
| Trade debts | 44 | €29,949 | €320,098 | +€290,149 | +968.8% |
| Suppliers | 440/4 | €29,949 | €320,098 | +€290,149 | +968.8% |
| Advances received on contracts in progress | 46 | €54,612 | €85,195 | +€30,583 | +56.0% |
| Taxes, remuneration and social security | 45 | €68,769 | €205,907 | +€137,138 | +199.4% |
| Taxes | 450/3 | €12,430 | €146,245 | +€133,814 | +1076.5% |
| Remuneration and social security | 454/9 | €56,338 | €59,662 | +€3,324 | +5.9% |
| Other amounts payable | 47/48 | €681,312 | €1,999,889 | +€1.3m | +193.5% |
| Non-recurring operating income | 76A | €500,879 | €1,470,681 | +€969,802 | +193.6% |
| Remuneration, social security and pensions | 62 | €332,256 | €361,223 | +€28,967 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,459,066 | €1,874,386 | +€415,320 | +28.5% |
| Other operating charges | 640/8 | €355,656 | €368,400 | +€12,744 | +3.6% |
| Gross operating margin | 9900 | €4,664,709 | €5,675,107 | +€1.0m | +21.7% |
| Operating profit (loss) | 9901 | €2,517,731 | €3,071,098 | +€553,367 | +22.0% |
| Financial income | 75/76B | €668,817 | €522,561 | -€146,256 | -21.9% |
| Recurring financial income | 75 | €668,817 | €522,561 | -€146,256 | -21.9% |
| Financial charges | 65/66B | €289,996 | €346,211 | +€56,215 | +19.4% |
| Recurring financial charges | 65 | €289,996 | €310,395 | +€20,399 | +7.0% |
| Non-recurring financial charges | 66B | - | €35,816 | +€35,816 | |
| Profit (loss) for the period before taxes | 9903 | €2,896,551 | €3,247,447 | +€350,896 | +12.1% |
| Transfer from deferred taxes | 780 | €79,538 | €75,903 | -€3,635 | -4.6% |
| Transfer to deferred taxes | 680 | €125,220 | €367,670 | +€242,451 | +193.6% |
| Income taxes | 67/77 | €510,482 | €382,256 | -€128,226 | -25.1% |
| Profit (loss) for the period | 9904 | €2,340,387 | €2,573,424 | +€233,037 | +10.0% |
| Transfer from tax-exempt reserves | 789 | €808,213 | €227,709 | -€580,504 | -71.8% |
| Transfer to tax-exempt reserves | 689 | €375,659 | €1,103,011 | +€727,352 | +193.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,772,941 | €1,698,122 | -€1.1m | -38.8% |
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 10 October 2026 via checked.be.