Descamps 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.
Descamps Immo
Largest movements
- Cash +€342,399
up €342,399 (+548%), from €62,461 to €404,859
mainly Depreciation (+€339,859) and Current investments (+€249,977)
- Current investments -€249,977
down €249,977 (-98.3%), from €254,414 to €4,437
- Intangible fixed assets -€136,714
down €136,714 (-14.8%), from €922,820 to €786,106
- Tangible fixed assets -€103,562
down €103,562 (-1.9%), from €5.5m to €5.4m
of which Land and buildings: -€177,133
- Profit (loss) carried forward -€259,076
down €259,076 (-4.8%), from -€5.4m to -€5.6m
- Accrued charges and deferred income +€228,092
up €228,092 (+495%), from €46,103 to €274,195
- Other debts -€86,447
down €86,447 (-5.0%), from €1.7m to €1.6m
- Other operating charges +€446,527
up €446,527 (+10,705%), from €4,171 to €450,698
- Financial charges -€183,190
down €183,190 (-34.8%), from €526,196 to €343,007
- Gross operating margin +€161,659
up €161,659 (+23.3%), from €693,439 to €855,097
- Financial income +€17,253
up €17,253 (+807%), from €2,138 to €19,391
- Depreciation +€12,666
up €12,666 (+3.9%), from €327,192 to €339,859
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 | €6,769,198 | €6,631,023 | -€138,175 | -2.0% |
| Fixed assets | 21/28 | €6,447,781 | €6,204,480 | -€243,301 | -3.8% |
| Intangible fixed assets | 21 | €922,820 | €786,106 | -€136,714 | -14.8% |
| Tangible fixed assets | 22/27 | €5,521,936 | €5,418,374 | -€103,562 | -1.9% |
| Land and buildings | 22 | €5,345,901 | €5,168,768 | -€177,133 | -3.3% |
| Plant, machinery and equipment | 23 | €176,036 | €249,606 | +€73,571 | +41.8% |
| Financial fixed assets | 28 | €3,025 | €0 | -€3,025 | -100% |
| Current assets | 29/58 | €321,417 | €426,543 | +€105,126 | +32.7% |
| Amounts receivable within one year | 40/41 | €1,343 | €13,011 | +€11,668 | +869% |
| Trade receivables | 40 | €1,343 | €7,534 | +€6,191 | +461% |
| Other amounts receivable | 41 | - | €5,477 | +€5,477 | |
| Current investments | 50/53 | €254,414 | €4,437 | -€249,977 | -98.3% |
| Cash at bank and in hand | 54/58 | €62,461 | €404,859 | +€342,399 | +548% |
| Deferred charges and accrued income | 490/1 | €3,200 | €4,236 | +€1,037 | +32.4% |
| Total equity and liabilities | 10/49 | €6,769,198 | €6,631,023 | -€138,175 | -2.0% |
| Equity | 10/15 | -€4,365,571 | -€4,624,647 | -€259,076 | -5.9% |
| Contributions | 10/11 | €1,018,600 | €1,018,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,384,171 | -€5,643,247 | -€259,076 | -4.8% |
| Amounts payable | 17/49 | €11,134,769 | €11,255,670 | +€120,901 | +1.1% |
| Amounts payable within one year | 42/48 | €11,088,666 | €10,981,475 | -€107,192 | -1.0% |
| Financial debts | 43 | €9,300,000 | €9,300,000 | = | 0.0% |
| Credit institutions | 430/8 | €9,300,000 | €9,300,000 | = | 0.0% |
| Trade debts | 44 | €59,827 | €39,082 | -€20,745 | -34.7% |
| Suppliers | 440/4 | €59,827 | €39,082 | -€20,745 | -34.7% |
| Other amounts payable | 47/48 | €1,728,840 | €1,642,393 | -€86,447 | -5.0% |
| Accrued charges and deferred income | 492/3 | €46,103 | €274,195 | +€228,092 | +495% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327,192 | €339,859 | +€12,666 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,171 | €450,698 | +€446,527 | +10,705% |
| Gross operating margin | 9900 | €693,439 | €855,097 | +€161,659 | +23.3% |
| Operating profit (loss) | 9901 | €362,075 | €64,540 | -€297,535 | -82.2% |
| Financial income | 75/76B | €2,138 | €19,391 | +€17,253 | +807% |
| Recurring financial income | 75 | €2,138 | €19,391 | +€17,253 | +807% |
| Financial charges | 65/66B | €526,196 | €343,007 | -€183,190 | -34.8% |
| Recurring financial charges | 65 | €526,196 | €343,007 | -€183,190 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€161,983 | -€259,076 | -€97,093 | -59.9% |
| Income taxes | 67/77 | €5 | €0 | -€5 | -100% |
| Profit (loss) for the period | 9904 | -€161,988 | -€259,076 | -€97,088 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€161,988 | -€259,076 | -€97,088 | -59.9% |
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 25 October 2026 via checked.be.