DEKIMMAR: what changed
Two fiscal 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
DEKIMMAR
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€60,451
2024 · -€13,049+€73,500
Equity
€648,815
2024 · €588,365+€60,451
Cash
€65,326
2024 · €57,032+€8,294
Balance sheet total
€2.9m
2024 · €2.9m-€29,194
Largest movements
Assets
- Tangible fixed assets -€38,176
down €38,176 (-1.3%), from €2.8m to €2.8m
of which Land and buildings: -€36,827
Equity and liabilities
- Debts after one year -€166,025
down €166,025 (-13.1%), from €1.3m to €1.1m
- Other debts +€97,180
up €97,180 (+15.9%), from €611,270 to €708,450
- Reserves +€60,451
up €60,451 (+11.9%), from €508,365 to €568,815
of which Distributable reserves: +€68,727
Income statement
- Gross operating margin +€69,775
up €69,775 (+33.6%), from €207,800 to €277,574
- Financial charges -€26,071
down €26,071 (-27.0%), from €96,668 to €70,597
- Taxes +€22,909
up €22,909 (+76363700.0%), from €0 to €22,909
- Other operating charges -€8,817
down €8,817 (-22.1%), from €39,865 to €31,049
- Depreciation +€8,401
up €8,401 (+9.6%), from €87,174 to €95,576
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
-€13,049
Gross operating margin
+€69,775
Depreciation
-€8,401
Other operating charges
+€8,817
Financial income
+€148
Financial charges
+€26,071
Taxes
-€22,909
Result 2025
€60,451
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
+€237,668
Investment
-€57,399
Financing
-€171,975
Cash 2024
€57,032
From operations (derived)
+€237,668
Net result for the year
+€60,451
Depreciation
+€95,576
Receivables within one year
+€672
Deferred charges and accrued income
-€1,361
Provisions
-€2,759
Trade debts
-€22,150
Tax, wage and social debts
+€8,004
Advances received
+€2,055
Other debts
+€97,180
Accrued charges and deferred income
+€1
Investment (derived)
-€57,399
Investment in fixed assets (net)
-€57,399
Financing
-€171,975
Debts after one year
-€166,025
Current portion of long-term debt
-€5,950
Cash 2025
€65,326
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,935,420 | €2,906,226 | -€29,194 | -1.0% |
| Fixed assets | 21/28 | €2,847,367 | €2,809,190 | -€38,176 | -1.3% |
| Tangible fixed assets | 22/27 | €2,847,367 | €2,809,190 | -€38,176 | -1.3% |
| Land and buildings | 22 | €2,844,267 | €2,807,440 | -€36,827 | -1.3% |
| Plant, machinery and equipment | 23 | €3,100 | €1,750 | -€1,349 | -43.5% |
| Current assets | 29/58 | €88,054 | €97,036 | +€8,983 | +10.2% |
| Amounts receivable within one year | 40/41 | €28,819 | €28,147 | -€672 | -2.3% |
| Trade receivables | 40 | €7,474 | €7,236 | -€238 | -3.2% |
| Other amounts receivable | 41 | €21,345 | €20,910 | -€434 | -2.0% |
| Cash at bank and in hand | 54/58 | €57,032 | €65,326 | +€8,294 | +14.5% |
| Deferred charges and accrued income | 490/1 | €2,202 | €3,563 | +€1,361 | +61.8% |
| Total equity and liabilities | 10/49 | €2,935,420 | €2,906,226 | -€29,194 | -1.0% |
| Equity | 10/15 | €588,365 | €648,815 | +€60,451 | +10.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €508,365 | €568,815 | +€60,451 | +11.9% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €207,380 | €199,103 | -€8,277 | -4.0% |
| Distributable reserves | 133 | €292,985 | €361,712 | +€68,727 | +23.5% |
| Provisions and deferred taxes | 16 | €68,580 | €65,821 | -€2,759 | -4.0% |
| Deferred taxes | 168 | €68,580 | €65,821 | -€2,759 | -4.0% |
| Amounts payable | 17/49 | €2,278,475 | €2,191,590 | -€86,885 | -3.8% |
| Amounts payable after more than one year | 17 | €1,267,176 | €1,101,151 | -€166,025 | -13.1% |
| Financial debts | 170/4 | €1,267,176 | €1,101,151 | -€166,025 | -13.1% |
| Amounts payable within one year | 42/48 | €1,009,109 | €1,088,248 | +€79,139 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €165,383 | €159,434 | -€5,950 | -3.6% |
| Financial debts | 43 | €206,071 | €206,071 | = | 0.0% |
| Credit institutions | 430/8 | €206,071 | €206,071 | = | 0.0% |
| Trade debts | 44 | €25,055 | €2,905 | -€22,150 | -88.4% |
| Suppliers | 440/4 | €25,055 | €2,905 | -€22,150 | -88.4% |
| Advances received on contracts in progress | 46 | - | €2,055 | +€2,055 | |
| Taxes, remuneration and social security | 45 | €1,329 | €9,334 | +€8,004 | +602.1% |
| Taxes | 450/3 | €1,329 | €9,334 | +€8,004 | +602.1% |
| Other amounts payable | 47/48 | €611,270 | €708,450 | +€97,180 | +15.9% |
| Accrued charges and deferred income | 492/3 | €2,190 | €2,191 | +€1 | 0.0% |
| Non-recurring operating income | 76A | €55,675 | €100,257 | +€44,582 | +80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,174 | €95,576 | +€8,401 | +9.6% |
| Other operating charges | 640/8 | €39,865 | €31,049 | -€8,817 | -22.1% |
| Gross operating margin | 9900 | €207,800 | €277,574 | +€69,775 | +33.6% |
| Operating profit (loss) | 9901 | €80,760 | €150,950 | +€70,190 | +86.9% |
| Financial income | 75/76B | €100 | €248 | +€148 | +148.2% |
| Recurring financial income | 75 | €100 | €248 | +€148 | +148.2% |
| Financial charges | 65/66B | €96,668 | €70,597 | -€26,071 | -27.0% |
| Recurring financial charges | 65 | €96,668 | €70,597 | -€26,071 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,808 | €80,601 | +€96,409 | |
| Transfer from deferred taxes | 780 | €2,759 | €2,759 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | €22,909 | +€22,909 | +76363700.0% |
| Profit (loss) for the period | 9904 | -€13,049 | €60,451 | +€73,500 | |
| Transfer from tax-exempt reserves | 789 | €8,277 | €8,277 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,772 | €68,727 | +€73,500 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.