DYAM 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.
DYAM IMMO
Largest movements
- Financial fixed assets -€1.3m
down €1.3m (-100.0%), from €1.3m to €300
- Profit (loss) carried forward -€1.8m
down €1.8m (-111.3%), from -€1.6m to -€3.5m
- Other debts +€791,512
up €791,512 (+5.7%), from €13.8m to €14.6m
- Financial charges +€1.3m
up €1.3m (+151390.8%), from €871 to €1.3m
- Gross operating margin -€60,572
down €60,572, from €17,403 to -€43,168
- Depreciation +€41,086
up €41,086 (+11.0%), from €374,395 to €415,480
- Staff costs -€5,347
down €5,347 (-10.6%), from €50,576 to €45,229
- Other operating charges +€963
up €963 (+35.5%), from €2,713 to €3,675
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 | €12,491,749 | €11,307,148 | -€1.2m | -9.5% |
| Fixed assets | 21/28 | €12,048,225 | €10,845,940 | -€1.2m | -10.0% |
| Tangible fixed assets | 22/27 | €10,727,925 | €10,845,640 | +€117,715 | +1.1% |
| Land and buildings | 22 | €10,664,629 | €10,809,261 | +€144,631 | +1.4% |
| Furniture and vehicles | 24 | €63,296 | €36,379 | -€26,916 | -42.5% |
| Financial fixed assets | 28 | €1,320,300 | €300 | -€1.3m | -100.0% |
| Current assets | 29/58 | €443,524 | €461,208 | +€17,683 | +4.0% |
| Amounts receivable within one year | 40/41 | €386,108 | €456,086 | +€69,978 | +18.1% |
| Trade receivables | 40 | €173,778 | €178,652 | +€4,874 | +2.8% |
| Other amounts receivable | 41 | €212,330 | €277,434 | +€65,104 | +30.7% |
| Cash at bank and in hand | 54/58 | €50,466 | €115 | -€50,351 | -99.8% |
| Deferred charges and accrued income | 490/1 | €6,951 | €5,006 | -€1,944 | -28.0% |
| Total equity and liabilities | 10/49 | €12,491,749 | €11,307,148 | -€1.2m | -9.5% |
| Equity | 10/15 | -€1,637,182 | -€3,465,831 | -€1.8m | -111.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,643,382 | -€3,472,031 | -€1.8m | -111.3% |
| Amounts payable | 17/49 | €14,128,931 | €14,772,979 | +€644,048 | +4.6% |
| Amounts payable within one year | 42/48 | €14,128,931 | €14,772,979 | +€644,048 | +4.6% |
| Trade debts | 44 | €194,440 | €138,070 | -€56,370 | -29.0% |
| Suppliers | 440/4 | €194,440 | €138,070 | -€56,370 | -29.0% |
| Taxes, remuneration and social security | 45 | €97,917 | €6,824 | -€91,094 | -93.0% |
| Taxes | 450/3 | €95,807 | €3,681 | -€92,126 | -96.2% |
| Remuneration and social security | 454/9 | €2,111 | €3,143 | +€1,032 | +48.9% |
| Other amounts payable | 47/48 | €13,836,574 | €14,628,085 | +€791,512 | +5.7% |
| Remuneration, social security and pensions | 62 | €50,576 | €45,229 | -€5,347 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374,395 | €415,480 | +€41,086 | +11.0% |
| Other operating charges | 640/8 | €2,713 | €3,675 | +€963 | +35.5% |
| Gross operating margin | 9900 | €17,403 | -€43,168 | -€60,572 | |
| Operating profit (loss) | 9901 | -€410,280 | -€507,553 | -€97,273 | -23.7% |
| Financial income | 75/76B | €200 | €0 | -€200 | -100.0% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -100.0% |
| Financial charges | 65/66B | €871 | €1,320,091 | +€1.3m | +151390.8% |
| Recurring financial charges | 65 | €871 | €1,320,091 | +€1.3m | +151390.8% |
| Profit (loss) for the period before taxes | 9903 | -€410,951 | -€1,827,644 | -€1.4m | -344.7% |
| Income taxes | 67/77 | €1,457 | €1,006 | -€451 | -31.0% |
| Profit (loss) for the period | 9904 | -€412,408 | -€1,828,649 | -€1.4m | -343.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€412,408 | -€1,828,649 | -€1.4m | -343.4% |
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 8 October 2026 via checked.be.