DIAM - IMMO: 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.
DIAM - IMMO
Largest movements
- Cash +€38,264
up €38,264 (+23.6%), from €162,437 to €200,701
mainly Net result for the year (+€195,689) and Receivables within one year (+€29,064)
- Receivables within one year -€29,064
no longer reported in 2025 (was €29,064)
of which Other amounts receivable: -€19,007
- Tangible fixed assets +€22,657
up €22,657 (+4.8%), from €469,398 to €492,056
of which Land and buildings: +€26,826
- Other debts +€25,359
up €25,359 (+14.6%), from €173,946 to €199,305
- Gross operating margin +€37,750
up €37,750 (+13.4%), from €281,046 to €318,796
- Taxes +€8,988
up €8,988 (+15.7%), from €57,385 to €66,373
- Depreciation +€3,415
up €3,415 (+16.0%), from €21,279 to €24,694
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 | €669,599 | €698,125 | +€28,526 | +4.3% |
| Fixed assets | 21/28 | €469,398 | €492,056 | +€22,657 | +4.8% |
| Tangible fixed assets | 22/27 | €469,398 | €492,056 | +€22,657 | +4.8% |
| Land and buildings | 22 | €446,327 | €473,152 | +€26,826 | +6.0% |
| Plant, machinery and equipment | 23 | €22,878 | €18,903 | -€3,975 | -17.4% |
| Furniture and vehicles | 24 | €193 | - | -€193 | |
| Current assets | 29/58 | €200,201 | €206,069 | +€5,868 | +2.9% |
| Amounts receivable within one year | 40/41 | €29,064 | - | -€29,064 | |
| Trade receivables | 40 | €10,057 | - | -€10,057 | |
| Other amounts receivable | 41 | €19,007 | - | -€19,007 | |
| Cash at bank and in hand | 54/58 | €162,437 | €200,701 | +€38,264 | +23.6% |
| Deferred charges and accrued income | 490/1 | €8,700 | €5,368 | -€3,331 | -38.3% |
| Total equity and liabilities | 10/49 | €669,599 | €698,125 | +€28,526 | +4.3% |
| Equity | 10/15 | €432,354 | €437,043 | +€4,689 | +1.1% |
| 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 | €370,354 | €375,043 | +€4,689 | +1.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €364,154 | €368,843 | +€4,689 | +1.3% |
| Amounts payable | 17/49 | €237,245 | €261,082 | +€23,836 | +10.0% |
| Amounts payable after more than one year | 17 | €31,300 | €31,300 | = | 0.0% |
| Other amounts payable | 178/9 | €31,300 | €31,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €197,956 | €225,389 | +€27,434 | +13.9% |
| Trade debts | 44 | €1,208 | €4,130 | +€2,922 | +241.9% |
| Suppliers | 440/4 | €1,208 | €4,130 | +€2,922 | +241.9% |
| Taxes, remuneration and social security | 45 | €22,801 | €21,954 | -€847 | -3.7% |
| Taxes | 450/3 | €501 | €7,654 | +€7,153 | +1427.2% |
| Remuneration and social security | 454/9 | €22,300 | €14,300 | -€8,000 | -35.9% |
| Other amounts payable | 47/48 | €173,946 | €199,305 | +€25,359 | +14.6% |
| Accrued charges and deferred income | 492/3 | €7,990 | €4,392 | -€3,597 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,279 | €24,694 | +€3,415 | +16.0% |
| Other operating charges | 640/8 | €33,660 | €32,853 | -€808 | -2.4% |
| Gross operating margin | 9900 | €281,046 | €318,796 | +€37,750 | +13.4% |
| Operating profit (loss) | 9901 | €226,107 | €261,250 | +€35,143 | +15.5% |
| Financial income | 75/76B | €3,219 | €963 | -€2,256 | -70.1% |
| Recurring financial income | 75 | €3,219 | €963 | -€2,256 | -70.1% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.0% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €229,191 | €262,063 | +€32,872 | +14.3% |
| Income taxes | 67/77 | €57,385 | €66,373 | +€8,988 | +15.7% |
| Profit (loss) for the period | 9904 | €171,806 | €195,689 | +€23,884 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €171,806 | €195,689 | +€23,884 | +13.9% |
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 29 September 2026 via checked.be.