DSM 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.
DSM IMMO
Largest movements
- Tangible fixed assets -€14,336
down €14,336 (-16.7%), from €85,682 to €71,346
- Cash +€1,664
up €1,664 (+2.3%), from €73,639 to €75,303
mainly Depreciation (+€14,336) and Net result for the year (+€1,901)
- Debts after one year -€15,062
down €15,062 (-18.2%), from €82,645 to €67,584
- Profit (loss) carried forward +€1,901
up €1,901 (+4.5%), from €42,062 to €43,964
- Gross operating margin +€1,376
up €1,376 (+6.6%), from €20,970 to €22,347
- Financial charges -€455
down €455 (-14.4%), from €3,170 to €2,715
- Taxes +€347
up €347 (+140.0%), from €247 to €594
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 | €160,508 | €147,805 | -€12,703 | -7.9% |
| Fixed assets | 21/28 | €85,682 | €71,346 | -€14,336 | -16.7% |
| Tangible fixed assets | 22/27 | €85,682 | €71,346 | -€14,336 | -16.7% |
| Land and buildings | 22 | €85,682 | €71,346 | -€14,336 | -16.7% |
| Current assets | 29/58 | €74,826 | €76,459 | +€1,633 | +2.2% |
| Amounts receivable within one year | 40/41 | €1,187 | €1,156 | -€31 | -2.6% |
| Other amounts receivable | 41 | €1,187 | €1,156 | -€31 | -2.6% |
| Cash at bank and in hand | 54/58 | €73,639 | €75,303 | +€1,664 | +2.3% |
| Total equity and liabilities | 10/49 | €160,508 | €147,805 | -€12,703 | -7.9% |
| Equity | 10/15 | €60,662 | €62,564 | +€1,901 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,062 | €43,964 | +€1,901 | +4.5% |
| Amounts payable | 17/49 | €99,846 | €85,241 | -€14,604 | -14.6% |
| Amounts payable after more than one year | 17 | €82,645 | €67,584 | -€15,062 | -18.2% |
| Financial debts | 170/4 | €82,645 | €67,584 | -€15,062 | -18.2% |
| Amounts payable within one year | 42/48 | €17,200 | €17,658 | +€457 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €15,840 | €16,298 | +€457 | +2.9% |
| Other amounts payable | 47/48 | €1,360 | €1,360 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,336 | €14,336 | = | 0.0% |
| Other operating charges | 640/8 | €2,688 | €2,800 | +€112 | +4.2% |
| Gross operating margin | 9900 | €20,970 | €22,347 | +€1,376 | +6.6% |
| Operating profit (loss) | 9901 | €3,946 | €5,210 | +€1,264 | +32.0% |
| Financial charges | 65/66B | €3,170 | €2,715 | -€455 | -14.4% |
| Recurring financial charges | 65 | €3,170 | €2,715 | -€455 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €776 | €2,495 | +€1,719 | +221.5% |
| Income taxes | 67/77 | €247 | €594 | +€347 | +140.0% |
| Profit (loss) for the period | 9904 | €529 | €1,901 | +€1,372 | +259.6% |
| Profit (loss) for the period to be appropriated | 9905 | €529 | €1,901 | +€1,372 | +259.6% |
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 1 October 2026 via checked.be.