IMMO DALEMANS: 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.
IMMO DALEMANS
Largest movements
- Cash +€33,036
up €33,036 (+1570.9%), from €2,103 to €35,139
mainly Net result for the year (+€25,867) and Depreciation (+€24,314)
- Tangible fixed assets -€24,314
down €24,314 (-6.8%), from €358,752 to €334,438
- Receivables within one year +€8,080
up €8,080 (+9.3%), from €86,961 to €95,041
of which Trade receivables: +€8,056
- Reserves +€25,867
up €25,867 (+287.3%), from €9,004 to €34,871
of which Distributable reserves: +€25,867
- Debts after one year -€13,988
down €13,988 (-5.8%), from €239,319 to €225,331
- Other debts +€11,558
up €11,558 (+10.5%), from €110,536 to €122,094
- Tax, wage and social debts -€5,308
down €5,308 (-41.4%), from €12,830 to €7,522
of which Taxes: -€5,104
- Gross operating margin +€20,897
up €20,897 (+19.2%), from €108,754 to €129,651
- Staff costs +€4,820
up €4,820 (+9.5%), from €50,945 to €55,765
- Taxes +€3,954
up €3,954 (+74.7%), from €5,290 to €9,244
- Financial charges +€2,738
up €2,738 (+25.1%), from €10,915 to €13,653
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 | €459,474 | €478,271 | +€18,797 | +4.1% |
| Fixed assets | 21/28 | €362,005 | €337,131 | -€24,874 | -6.9% |
| Tangible fixed assets | 22/27 | €358,752 | €334,438 | -€24,314 | -6.8% |
| Land and buildings | 22 | €358,752 | €334,438 | -€24,314 | -6.8% |
| Financial fixed assets | 28 | €3,253 | €2,693 | -€560 | -17.2% |
| Current assets | 29/58 | €97,469 | €141,140 | +€43,671 | +44.8% |
| Stocks and contracts in progress | 3 | €7,157 | €9,529 | +€2,372 | +33.1% |
| Contracts in progress | 37 | €7,157 | €9,529 | +€2,372 | +33.1% |
| Amounts receivable within one year | 40/41 | €86,961 | €95,041 | +€8,080 | +9.3% |
| Trade receivables | 40 | €86,937 | €94,993 | +€8,056 | +9.3% |
| Other amounts receivable | 41 | €24 | €48 | +€24 | +100.0% |
| Cash at bank and in hand | 54/58 | €2,103 | €35,139 | +€33,036 | +1570.9% |
| Deferred charges and accrued income | 490/1 | €1,248 | €1,431 | +€183 | +14.7% |
| Total equity and liabilities | 10/49 | €459,474 | €478,271 | +€18,797 | +4.1% |
| Equity | 10/15 | €71,004 | €96,871 | +€25,867 | +36.4% |
| 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 | €9,004 | €34,871 | +€25,867 | +287.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,804 | €28,671 | +€25,867 | +922.5% |
| Amounts payable | 17/49 | €388,470 | €381,400 | -€7,070 | -1.8% |
| Amounts payable after more than one year | 17 | €239,319 | €225,331 | -€13,988 | -5.8% |
| Financial debts | 170/4 | €239,319 | €225,331 | -€13,988 | -5.8% |
| Amounts payable within one year | 42/48 | €141,965 | €146,084 | +€4,119 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €13,802 | €13,988 | +€186 | +1.3% |
| Trade debts | 44 | €4,797 | €2,480 | -€2,317 | -48.3% |
| Suppliers | 440/4 | €4,797 | €2,480 | -€2,317 | -48.3% |
| Taxes, remuneration and social security | 45 | €12,830 | €7,522 | -€5,308 | -41.4% |
| Taxes | 450/3 | €11,000 | €5,896 | -€5,104 | -46.4% |
| Remuneration and social security | 454/9 | €1,830 | €1,626 | -€204 | -11.1% |
| Other amounts payable | 47/48 | €110,536 | €122,094 | +€11,558 | +10.5% |
| Accrued charges and deferred income | 492/3 | €7,186 | €9,985 | +€2,799 | +39.0% |
| Remuneration, social security and pensions | 62 | €50,945 | €55,765 | +€4,820 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,314 | €24,314 | = | 0.0% |
| Other operating charges | 640/8 | €2,515 | €2,638 | +€123 | +4.9% |
| Gross operating margin | 9900 | €108,754 | €129,651 | +€20,897 | +19.2% |
| Operating profit (loss) | 9901 | €30,980 | €46,934 | +€15,954 | +51.5% |
| Financial income | 75/76B | €2,972 | €1,830 | -€1,142 | -38.4% |
| Recurring financial income | 75 | €2,972 | €1,830 | -€1,142 | -38.4% |
| Financial charges | 65/66B | €10,915 | €13,653 | +€2,738 | +25.1% |
| Recurring financial charges | 65 | €10,915 | €13,653 | +€2,738 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €23,037 | €35,111 | +€12,074 | +52.4% |
| Income taxes | 67/77 | €5,290 | €9,244 | +€3,954 | +74.7% |
| Profit (loss) for the period | 9904 | €17,747 | €25,867 | +€8,120 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,747 | €25,867 | +€8,120 | +45.8% |
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 7 October 2026 via checked.be.