IMMO DE DIER: 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 DE DIER
Largest movements
- Tangible fixed assets -€19,824
down €19,824 (-4.0%), from €489,850 to €470,026
- Receivables within one year +€10,746
up €10,746 (+103.0%), from €10,434 to €21,181
- Debts after one year -€36,717
down €36,717 (-15.9%), from €230,418 to €193,701
- Reserves +€30,218
up €30,218 (+13.3%), from €227,754 to €257,972
- Gross operating margin +€3,589
up €3,589 (+5.0%), from €72,273 to €75,862
- Other operating charges +€2,094
up €2,094 (+32.4%), from €6,454 to €8,548
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 | €501,079 | €495,201 | -€5,878 | -1.2% |
| Fixed assets | 21/28 | €489,850 | €470,026 | -€19,824 | -4.0% |
| Tangible fixed assets | 22/27 | €489,850 | €470,026 | -€19,824 | -4.0% |
| Land and buildings | 22 | €489,850 | €470,026 | -€19,824 | -4.0% |
| Current assets | 29/58 | €11,229 | €25,174 | +€13,945 | +124.2% |
| Amounts receivable within one year | 40/41 | €10,434 | €21,181 | +€10,746 | +103.0% |
| Other amounts receivable | 41 | €10,434 | €21,181 | +€10,746 | +103.0% |
| Cash at bank and in hand | 54/58 | €795 | €3,994 | +€3,199 | +402.5% |
| Total equity and liabilities | 10/49 | €501,079 | €495,201 | -€5,878 | -1.2% |
| Equity | 10/15 | €233,954 | €264,172 | +€30,218 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €227,754 | €257,972 | +€30,218 | +13.3% |
| Distributable reserves | 133 | €227,754 | €257,972 | +€30,218 | +13.3% |
| Amounts payable | 17/49 | €267,125 | €231,029 | -€36,096 | -13.5% |
| Amounts payable after more than one year | 17 | €230,418 | €193,701 | -€36,717 | -15.9% |
| Financial debts | 170/4 | €230,418 | €193,701 | -€36,717 | -15.9% |
| Amounts payable within one year | 42/48 | €36,707 | €37,328 | +€621 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €36,273 | €36,717 | +€444 | +1.2% |
| Trade debts | 44 | €0 | €75 | +€75 | |
| Suppliers | 440/4 | €0 | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €434 | €536 | +€102 | +23.4% |
| Taxes | 450/3 | €434 | €536 | +€102 | +23.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,824 | €19,824 | = | 0.0% |
| Other operating charges | 640/8 | €6,454 | €8,548 | +€2,094 | +32.4% |
| Gross operating margin | 9900 | €72,273 | €75,862 | +€3,589 | +5.0% |
| Operating profit (loss) | 9901 | €45,995 | €47,490 | +€1,495 | +3.3% |
| Financial income | 75/76B | €0 | €92 | +€92 | |
| Recurring financial income | 75 | €0 | €92 | +€92 | |
| Financial charges | 65/66B | €3,774 | €3,263 | -€512 | -13.6% |
| Recurring financial charges | 65 | €3,774 | €3,263 | -€512 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €42,221 | €44,320 | +€2,098 | +5.0% |
| Income taxes | 67/77 | €13,434 | €14,102 | +€668 | +5.0% |
| Profit (loss) for the period | 9904 | €28,787 | €30,218 | +€1,431 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,787 | €30,218 | +€1,431 | +5.0% |
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 1 October 2026 via checked.be.