DELTIMVEST 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.
DELTIMVEST IMMO
Largest movements
- Stocks and contracts -€70,561
no longer reported in 2025 (was €70,561)
- Cash -€22,772
down €22,772 (-37.6%), from €60,645 to €37,873
mainly Other debts (-€110,079) and Debts after one year (-€10,489)
- Tangible fixed assets -€4,830
down €4,830 (-5.0%), from €97,441 to €92,611
of which Land and buildings: -€3,559
- Deferred charges and accrued income -€2,901
down €2,901 (-71.8%), from €4,042 to €1,141
- Other debts -€110,079
down €110,079 (-99.5%), from €110,579 to €500
- Profit (loss) carried forward +€18,357
no longer reported in 2025 (was -€18,357)
- Debts after one year -€10,489
down €10,489 (-16.7%), from €62,679 to €52,190
- Gross operating margin +€18,043
up €18,043 (+168%), from €10,734 to €28,777
- Financial charges -€1,233
down €1,233 (-40.7%), from €3,028 to €1,794
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 | €241,840 | €140,059 | -€101,781 | -42.1% |
| Fixed assets | 21/28 | €97,441 | €92,611 | -€4,830 | -5.0% |
| Tangible fixed assets | 22/27 | €97,441 | €92,611 | -€4,830 | -5.0% |
| Land and buildings | 22 | €86,607 | €83,048 | -€3,559 | -4.1% |
| Plant, machinery and equipment | 23 | €9,985 | €7,129 | -€2,855 | -28.6% |
| Furniture and vehicles | 24 | €850 | €2,434 | +€1,584 | +186% |
| Current assets | 29/58 | €144,399 | €47,449 | -€96,951 | -67.1% |
| Stocks and contracts in progress | 3 | €70,561 | - | -€70,561 | |
| Stocks | 30/36 | €70,561 | - | -€70,561 | |
| Amounts receivable within one year | 40/41 | €9,151 | €8,435 | -€716 | -7.8% |
| Trade receivables | 40 | €8,168 | €8,168 | = | 0.0% |
| Other amounts receivable | 41 | €984 | €267 | -€716 | -72.8% |
| Cash at bank and in hand | 54/58 | €60,645 | €37,873 | -€22,772 | -37.6% |
| Deferred charges and accrued income | 490/1 | €4,042 | €1,141 | -€2,901 | -71.8% |
| Total equity and liabilities | 10/49 | €241,840 | €140,059 | -€101,781 | -42.1% |
| Equity | 10/15 | €56,901 | €75,454 | +€18,552 | +32.6% |
| Contributions | 10/11 | €75,258 | €75,258 | = | 0.0% |
| Reserves | 13 | - | €195 | +€195 | |
| Distributable reserves | 133 | - | €195 | +€195 | |
| Profit (loss) carried forward | 14 | -€18,357 | - | +€18,357 | |
| Amounts payable | 17/49 | €184,939 | €64,606 | -€120,333 | -65.1% |
| Amounts payable after more than one year | 17 | €62,679 | €52,190 | -€10,489 | -16.7% |
| Financial debts | 170/4 | €62,679 | €52,190 | -€10,489 | -16.7% |
| Amounts payable within one year | 42/48 | €122,260 | €12,416 | -€109,844 | -89.8% |
| Current portion of amounts payable after more than one year | 42 | €11,100 | €11,353 | +€252 | +2.3% |
| Trade debts | 44 | €581 | €530 | -€50 | -8.7% |
| Suppliers | 440/4 | €581 | €530 | -€50 | -8.7% |
| Taxes, remuneration and social security | 45 | - | €33 | +€33 | |
| Taxes | 450/3 | - | €33 | +€33 | |
| Other amounts payable | 47/48 | €110,579 | €500 | -€110,079 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,734 | €6,804 | +€70 | +1.0% |
| Other operating charges | 640/8 | €1,492 | €1,596 | +€104 | +7.0% |
| Gross operating margin | 9900 | €10,734 | €28,777 | +€18,043 | +168% |
| Operating profit (loss) | 9901 | €2,508 | €20,377 | +€17,869 | +712% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,028 | €1,794 | -€1,233 | -40.7% |
| Recurring financial charges | 65 | €3,028 | €1,794 | -€1,233 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | -€519 | €18,585 | +€19,105 | |
| Income taxes | 67/77 | - | €33 | +€33 | |
| Profit (loss) for the period | 9904 | -€519 | €18,552 | +€19,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€519 | €18,552 | +€19,072 |
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 23 October 2026 via checked.be.