IMMO DEBANO: 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 DEBANO
Largest movements
- Cash +€73,553
up €73,553 (+96.5%), from €76,194 to €149,747
mainly Debts after one year (+€250,000) and Depreciation (+€34,153)
- Tangible fixed assets -€36,074
down €36,074 (-2.4%), from €1.5m to €1.4m
of which Land and buildings: -€24,182
- Debts after one year +€250,000
new in 2025: €250,000
- Trade debts -€196,949
down €196,949 (-97.4%), from €202,265 to €5,316
- Gross operating margin +€62,954
up €62,954, from -€36,017 to €26,937
- Depreciation +€7,766
up €7,766 (+29.4%), from €26,387 to €34,153
- Financial charges +€1,301
new in 2025: €1,301
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 | €1,551,619 | €1,594,264 | +€42,645 | +2.7% |
| Fixed assets | 21/28 | €1,475,425 | €1,439,351 | -€36,074 | -2.4% |
| Tangible fixed assets | 22/27 | €1,475,425 | €1,439,351 | -€36,074 | -2.4% |
| Land and buildings | 22 | €1,432,375 | €1,408,194 | -€24,182 | -1.7% |
| Plant, machinery and equipment | 23 | €43,050 | €31,158 | -€11,893 | -27.6% |
| Current assets | 29/58 | €76,194 | €154,913 | +€78,719 | +103.3% |
| Amounts receivable within one year | 40/41 | - | €4,075 | +€4,075 | |
| Trade receivables | 40 | - | €4,075 | +€4,075 | |
| Cash at bank and in hand | 54/58 | €76,194 | €149,747 | +€73,553 | +96.5% |
| Deferred charges and accrued income | 490/1 | - | €1,091 | +€1,091 | |
| Total equity and liabilities | 10/49 | €1,551,619 | €1,594,264 | +€42,645 | +2.7% |
| Equity | 10/15 | €1,346,769 | €1,337,695 | -€9,074 | -0.7% |
| Contributions | 10/11 | €307,009 | €307,009 | = | 0.0% |
| Reserves | 13 | €1,039,760 | €1,030,686 | -€9,074 | -0.9% |
| Tax-exempt reserves | 132 | €6,405 | €6,405 | = | 0.0% |
| Distributable reserves | 133 | €1,033,355 | €1,024,281 | -€9,074 | -0.9% |
| Amounts payable | 17/49 | €204,850 | €256,569 | +€51,719 | +25.2% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Financial debts | 170/4 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €203,400 | €5,405 | -€197,995 | -97.3% |
| Trade debts | 44 | €202,265 | €5,316 | -€196,949 | -97.4% |
| Suppliers | 440/4 | €202,265 | €5,316 | -€196,949 | -97.4% |
| Taxes, remuneration and social security | 45 | €1,135 | €89 | -€1,045 | -92.1% |
| Taxes | 450/3 | €1,135 | €89 | -€1,045 | -92.1% |
| Accrued charges and deferred income | 492/3 | €1,450 | €1,164 | -€286 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,387 | €34,153 | +€7,766 | +29.4% |
| Other operating charges | 640/8 | €915 | €557 | -€358 | -39.1% |
| Gross operating margin | 9900 | -€36,017 | €26,937 | +€62,954 | |
| Operating profit (loss) | 9901 | -€63,319 | -€7,774 | +€55,545 | +87.7% |
| Financial charges | 65/66B | - | €1,301 | +€1,301 | |
| Recurring financial charges | 65 | - | €1,301 | +€1,301 | |
| Profit (loss) for the period before taxes | 9903 | -€63,319 | -€9,074 | +€54,245 | +85.7% |
| Profit (loss) for the period | 9904 | -€63,319 | -€9,074 | +€54,245 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,319 | -€9,074 | +€54,245 | +85.7% |
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.