IMMO D.A.R.: 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.
IMMO D.A.R.
Largest movements
- Deferred charges and accrued income +€15,182
up €15,182, from €0 to €15,182
- Cash -€9,361
down €9,361 (-37.5%), from €24,947 to €15,586
mainly Deferred charges and accrued income (-€15,182) and Receivables within one year (-€4,441)
- Profit (loss) carried forward +€8,297
up €8,297 (+2.3%), from €365,994 to €374,291
- Gross operating margin -€3,100
down €3,100 (-139%), from -€2,228 to -€5,328
- Financial income +€2,673
up €2,673 (+21.4%), from €12,509 to €15,182
- Depreciation -€803
down €803 (-50.0%), from €1,606 to €803
- Other operating charges -€680
down €680 (-49.6%), from €1,370 to €690
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.
Derived cash bridge
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 | €438,733 | €448,191 | +€9,459 | +2.2% |
| Fixed assets | 21/28 | €170,879 | €170,076 | -€803 | -0.5% |
| Tangible fixed assets | 22/27 | €170,879 | €170,076 | -€803 | -0.5% |
| Land and buildings | 22 | €170,879 | €170,076 | -€803 | -0.5% |
| Current assets | 29/58 | €267,854 | €278,116 | +€10,262 | +3.8% |
| Amounts receivable within one year | 40/41 | €242,907 | €247,348 | +€4,441 | +1.8% |
| Other amounts receivable | 41 | €242,907 | €247,348 | +€4,441 | +1.8% |
| Cash at bank and in hand | 54/58 | €24,947 | €15,586 | -€9,361 | -37.5% |
| Deferred charges and accrued income | 490/1 | €0 | €15,182 | +€15,182 | |
| Total equity and liabilities | 10/49 | €438,733 | €448,191 | +€9,459 | +2.2% |
| Equity | 10/15 | €434,744 | €443,041 | +€8,297 | +1.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €365,994 | €374,291 | +€8,297 | +2.3% |
| Amounts payable | 17/49 | €3,989 | €5,151 | +€1,162 | +29.1% |
| Amounts payable within one year | 42/48 | €3,989 | €5,151 | +€1,162 | +29.1% |
| Trade debts | 44 | €3,989 | €5,151 | +€1,162 | +29.1% |
| Suppliers | 440/4 | €3,989 | €5,151 | +€1,162 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,606 | €803 | -€803 | -50.0% |
| Other operating charges | 640/8 | €1,370 | €690 | -€680 | -49.6% |
| Gross operating margin | 9900 | -€2,228 | -€5,328 | -€3,100 | -139% |
| Operating profit (loss) | 9901 | -€5,204 | -€6,821 | -€1,617 | -31.1% |
| Financial income | 75/76B | €12,509 | €15,182 | +€2,673 | +21.4% |
| Recurring financial income | 75 | €12,509 | €15,182 | +€2,673 | +21.4% |
| Financial charges | 65/66B | €52 | €64 | +€12 | +23.3% |
| Recurring financial charges | 65 | €52 | €64 | +€12 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €7,253 | €8,297 | +€1,044 | +14.4% |
| Profit (loss) for the period | 9904 | €7,253 | €8,297 | +€1,044 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,253 | €8,297 | +€1,044 | +14.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.