DEPHIMMO: 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.
DEPHIMMO
Largest movements
- Tangible fixed assets -€22,125
down €22,125 (-9.9%), from €222,608 to €200,483
of which Other tangible fixed assets: -€19,370
- Other debts -€24,000
down €24,000 (-18.3%), from €130,866 to €106,866
- Depreciation -€1,930
down €1,930 (-7.5%), from €25,806 to €23,877
- Gross operating margin -€1,610
down €1,610 (-4.9%), from €32,740 to €31,129
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,886 | €204,264 | -€21,622 | -9.6% |
| Fixed assets | 21/28 | €222,608 | €200,483 | -€22,125 | -9.9% |
| Tangible fixed assets | 22/27 | €222,608 | €200,483 | -€22,125 | -9.9% |
| Land and buildings | 22 | €36,695 | €33,941 | -€2,755 | -7.5% |
| Other tangible fixed assets | 26 | €185,913 | €166,543 | -€19,370 | -10.4% |
| Current assets | 29/58 | €3,278 | €3,780 | +€503 | +15.3% |
| Amounts receivable within one year | 40/41 | - | €177 | +€177 | |
| Trade receivables | 40 | - | €177 | +€177 | |
| Cash at bank and in hand | 54/58 | €2,936 | €2,992 | +€56 | +1.9% |
| Deferred charges and accrued income | 490/1 | €342 | €612 | +€269 | +78.7% |
| Total equity and liabilities | 10/49 | €225,886 | €204,264 | -€21,622 | -9.6% |
| Equity | 10/15 | €86,521 | €88,557 | +€2,037 | +2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,510 | €1,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,510 | €1,510 | = | 0.0% |
| Legal reserve | 130 | €1,510 | €1,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,011 | €25,047 | +€2,037 | +8.9% |
| Amounts payable | 17/49 | €139,366 | €115,707 | -€23,659 | -17.0% |
| Amounts payable after more than one year | 17 | €8,500 | €8,500 | = | 0.0% |
| Other amounts payable | 178/9 | €8,500 | €8,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €130,866 | €106,985 | -€23,881 | -18.2% |
| Taxes, remuneration and social security | 45 | - | €119 | +€119 | |
| Taxes | 450/3 | - | €119 | +€119 | |
| Other amounts payable | 47/48 | €130,866 | €106,866 | -€24,000 | -18.3% |
| Accrued charges and deferred income | 492/3 | - | €222 | +€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,806 | €23,877 | -€1,930 | -7.5% |
| Other operating charges | 640/8 | €4,854 | €5,037 | +€183 | +3.8% |
| Gross operating margin | 9900 | €32,740 | €31,129 | -€1,610 | -4.9% |
| Operating profit (loss) | 9901 | €2,079 | €2,216 | +€136 | +6.6% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,019 | €2,156 | +€136 | +6.7% |
| Income taxes | 67/77 | - | €119 | +€119 | |
| Profit (loss) for the period | 9904 | €2,019 | €2,037 | +€17 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,019 | €2,037 | +€17 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.