DERNIMMO: 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.
DERNIMMO
Largest movements
- Current investments -€50,000
down €50,000 (-4.8%), from €1.1m to €1.0m
- Tangible fixed assets +€37,788
up €37,788 (+21.3%), from €177,129 to €214,918
of which Land and buildings: +€21,788
- Cash +€18,962
up €18,962 (+29.4%), from €64,506 to €83,468
mainly Current investments (+€50,000) and Depreciation (+€9,005)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€19,120
down €19,120 (-51.4%), from €37,202 to €18,082
- Depreciation +€2,917
up €2,917 (+47.9%), from €6,089 to €9,005
- Gross operating margin -€737
down €737 (-41.3%), from -€1,784 to -€2,521
- Taxes -€497
down €497 (-44.7%), from €1,113 to €616
- Other operating charges -€153
down €153 (-3.4%), from €4,541 to €4,388
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,849 | €1,303,682 | +€1,833 | +0.1% |
| Fixed assets | 21/28 | €177,129 | €214,918 | +€37,788 | +21.3% |
| Tangible fixed assets | 22/27 | €177,129 | €214,918 | +€37,788 | +21.3% |
| Land and buildings | 22 | €113,129 | €134,918 | +€21,788 | +19.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Assets under construction and advance payments | 27 | €64,000 | €80,000 | +€16,000 | +25.0% |
| Current assets | 29/58 | €1,124,719 | €1,088,764 | -€35,955 | -3.2% |
| Amounts receivable within one year | 40/41 | €10,184 | €4,808 | -€5,375 | -52.8% |
| Trade receivables | 40 | €147 | - | -€147 | |
| Other amounts receivable | 41 | €10,036 | €4,808 | -€5,228 | -52.1% |
| Current investments | 50/53 | €1,050,000 | €1,000,000 | -€50,000 | -4.8% |
| Cash at bank and in hand | 54/58 | €64,506 | €83,468 | +€18,962 | +29.4% |
| Deferred charges and accrued income | 490/1 | €30 | €488 | +€458 | +1532.6% |
| Total equity and liabilities | 10/49 | €1,301,849 | €1,303,682 | +€1,833 | +0.1% |
| Equity | 10/15 | €1,134,995 | €1,136,183 | +€1,188 | +0.1% |
| Contributions | 10/11 | €201,419 | €201,419 | = | 0.0% |
| Capital | 10 | €201,419 | €201,419 | = | 0.0% |
| Issued capital | 100 | €201,419 | €201,419 | = | 0.0% |
| Reserves | 13 | €933,576 | €934,764 | +€1,188 | +0.1% |
| Non-distributable reserves | 130/1 | €42,642 | €42,642 | = | 0.0% |
| Legal reserve | 130 | €42,642 | €42,642 | = | 0.0% |
| Distributable reserves | 133 | €890,934 | €892,122 | +€1,188 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €166,854 | €167,499 | +€645 | +0.4% |
| Amounts payable within one year | 42/48 | €166,854 | €167,499 | +€645 | +0.4% |
| Trade debts | 44 | €0 | €2,242 | +€2,242 | |
| Suppliers | 440/4 | €0 | €2,242 | +€2,242 | |
| Other amounts payable | 47/48 | €166,854 | €165,257 | -€1,597 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,089 | €9,005 | +€2,917 | +47.9% |
| Other operating charges | 640/8 | €4,541 | €4,388 | -€153 | -3.4% |
| Gross operating margin | 9900 | -€1,784 | -€2,521 | -€737 | -41.3% |
| Operating profit (loss) | 9901 | -€12,414 | -€15,915 | -€3,501 | -28.2% |
| Financial income | 75/76B | €37,202 | €18,082 | -€19,120 | -51.4% |
| Recurring financial income | 75 | €37,202 | €18,082 | -€19,120 | -51.4% |
| Financial charges | 65/66B | €243 | €363 | +€120 | +49.6% |
| Recurring financial charges | 65 | €243 | €363 | +€120 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €24,545 | €1,804 | -€22,741 | -92.7% |
| Income taxes | 67/77 | €1,113 | €616 | -€497 | -44.7% |
| Profit (loss) for the period | 9904 | €23,432 | €1,188 | -€22,244 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,432 | €1,188 | -€22,244 | -94.9% |
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 4 October 2026 via checked.be.