IMMO-DAMIEN: 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-DAMIEN
Largest movements
- Tangible fixed assets +€59,359
up €59,359 (+6.6%), from €902,939 to €962,299
of which Plant, machinery and equipment: +€77,130
- Cash -€30,946
down €30,946 (-27.2%), from €113,776 to €82,830
mainly Investment in fixed assets (net) (-€126,277) and Other debts (-€48,820)
- Deferred charges and accrued income -€11,100
no longer reported in 2025 (was €11,100)
- Trade debts +€67,975
up €67,975 (+1,172%), from €5,802 to €73,777
- Other debts -€48,820
down €48,820 (-13.7%), from €356,880 to €308,060
- Debts after one year -€12,750
no longer reported in 2025 (was €12,750)
- Depreciation +€2,310
up €2,310 (+3.6%), from €64,607 to €66,917
- Other operating charges -€1,201
down €1,201 (-5.5%), from €22,006 to €20,805
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.
Derived cash bridge
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 | €1,031,607 | €1,048,470 | +€16,863 | +1.6% |
| Fixed assets | 21/28 | €902,939 | €962,299 | +€59,359 | +6.6% |
| Tangible fixed assets | 22/27 | €902,939 | €962,299 | +€59,359 | +6.6% |
| Land and buildings | 22 | €625,321 | €607,551 | -€17,770 | -2.8% |
| Plant, machinery and equipment | 23 | €277,618 | €354,748 | +€77,130 | +27.8% |
| Current assets | 29/58 | €128,668 | €86,171 | -€42,496 | -33.0% |
| Amounts receivable within one year | 40/41 | €3,792 | €3,342 | -€450 | -11.9% |
| Trade receivables | 40 | €450 | - | -€450 | |
| Other amounts receivable | 41 | €3,342 | €3,342 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €113,776 | €82,830 | -€30,946 | -27.2% |
| Deferred charges and accrued income | 490/1 | €11,100 | - | -€11,100 | |
| Total equity and liabilities | 10/49 | €1,031,607 | €1,048,470 | +€16,863 | +1.6% |
| Equity | 10/15 | €625,916 | €633,896 | +€7,980 | +1.3% |
| Contributions | 10/11 | €331,000 | €331,000 | = | 0.0% |
| Capital | 10 | €331,000 | €331,000 | = | 0.0% |
| Issued capital | 100 | €331,000 | €331,000 | = | 0.0% |
| Reserves | 13 | €56,869 | €55,522 | -€1,347 | -2.4% |
| Non-distributable reserves | 130/1 | €33,100 | €33,100 | = | 0.0% |
| Legal reserve | 130 | €33,100 | €33,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,769 | €22,422 | -€1,347 | -5.7% |
| Profit (loss) carried forward | 14 | €238,047 | €247,374 | +€9,327 | +3.9% |
| Provisions and deferred taxes | 16 | €12,239 | €11,546 | -€693 | -5.7% |
| Deferred taxes | 168 | €12,239 | €11,546 | -€693 | -5.7% |
| Amounts payable | 17/49 | €393,452 | €403,029 | +€9,577 | +2.4% |
| Amounts payable after more than one year | 17 | €12,750 | - | -€12,750 | |
| Financial debts | 170/4 | €12,750 | - | -€12,750 | |
| Amounts payable within one year | 42/48 | €380,232 | €395,299 | +€15,066 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €17,000 | €12,750 | -€4,250 | -25.0% |
| Trade debts | 44 | €5,802 | €73,777 | +€67,975 | +1,172% |
| Suppliers | 440/4 | €5,802 | €73,777 | +€67,975 | +1,172% |
| Taxes, remuneration and social security | 45 | €551 | €712 | +€162 | +29.4% |
| Taxes | 450/3 | €551 | €712 | +€162 | +29.4% |
| Other amounts payable | 47/48 | €356,880 | €308,060 | -€48,820 | -13.7% |
| Accrued charges and deferred income | 492/3 | €470 | €7,730 | +€7,260 | +1,545% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,607 | €66,917 | +€2,310 | +3.6% |
| Other operating charges | 640/8 | €22,006 | €20,805 | -€1,201 | -5.5% |
| Gross operating margin | 9900 | €96,189 | €95,755 | -€434 | -0.5% |
| Operating profit (loss) | 9901 | €9,577 | €8,033 | -€1,544 | -16.1% |
| Financial charges | 65/66B | €731 | €584 | -€146 | -20.0% |
| Recurring financial charges | 65 | €731 | €584 | -€146 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €8,846 | €7,448 | -€1,397 | -15.8% |
| Transfer from deferred taxes | 780 | €693 | €693 | = | 0.0% |
| Income taxes | 67/77 | - | €162 | +€162 | |
| Profit (loss) for the period | 9904 | €9,539 | €7,980 | -€1,559 | -16.3% |
| Transfer from tax-exempt reserves | 789 | €1,347 | €1,347 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,886 | €9,327 | -€1,559 | -14.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.