IMMO DEBILUX: 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 DEBILUX
Largest movements
- Cash +€54,447
up €54,447 (+205%), from €26,624 to €81,071
mainly Net result for the year (+€99,007) and Depreciation (+€43,962)
- Tangible fixed assets -€43,962
down €43,962 (-6.5%), from €677,575 to €633,613
- Deferred charges and accrued income +€9,449
up €9,449, from €0 to €9,449
- Reserves +€43,969
up €43,969 (+54.0%), from €81,449 to €125,417
of which Distributable reserves: +€43,969
- Revaluation surpluses -€43,962
down €43,962 (-8.3%), from €531,819 to €487,857
- Trade debts +€18,898
up €18,898, from €0 to €18,898
- Accrued charges and deferred income -€9,145
down €9,145 (-94.2%), from €9,709 to €563
- Other debts +€9,000
up €9,000 (+10.0%), from €90,000 to €99,000
- Gross operating margin +€9,452
up €9,452 (+4.7%), from €202,335 to €211,787
- Taxes +€2,203
up €2,203 (+4.8%), from €45,505 to €47,708
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 | €783,361 | €805,932 | +€22,572 | +2.9% |
| Fixed assets | 21/28 | €677,575 | €633,613 | -€43,962 | -6.5% |
| Tangible fixed assets | 22/27 | €677,575 | €633,613 | -€43,962 | -6.5% |
| Land and buildings | 22 | €677,575 | €633,613 | -€43,962 | -6.5% |
| Current assets | 29/58 | €105,786 | €172,319 | +€66,533 | +62.9% |
| Amounts receivable within one year | 40/41 | €79,162 | €81,799 | +€2,637 | +3.3% |
| Trade receivables | 40 | €9,162 | €9,449 | +€287 | +3.1% |
| Other amounts receivable | 41 | €70,000 | €72,350 | +€2,350 | +3.4% |
| Cash at bank and in hand | 54/58 | €26,624 | €81,071 | +€54,447 | +205% |
| Deferred charges and accrued income | 490/1 | €0 | €9,449 | +€9,449 | |
| Total equity and liabilities | 10/49 | €783,361 | €805,932 | +€22,572 | +2.9% |
| Equity | 10/15 | €674,768 | €674,775 | +€7 | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €531,819 | €487,857 | -€43,962 | -8.3% |
| Reserves | 13 | €81,449 | €125,417 | +€43,969 | +54.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €75,299 | €119,267 | +€43,969 | +58.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €108,593 | €131,158 | +€22,565 | +20.8% |
| Amounts payable within one year | 42/48 | €98,885 | €130,595 | +€31,710 | +32.1% |
| Financial debts | 43 | €8,885 | €12,696 | +€3,812 | +42.9% |
| Credit institutions | 430/8 | €8,885 | €12,696 | +€3,812 | +42.9% |
| Trade debts | 44 | €0 | €18,898 | +€18,898 | |
| Suppliers | 440/4 | €0 | €18,898 | +€18,898 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €90,000 | €99,000 | +€9,000 | +10.0% |
| Accrued charges and deferred income | 492/3 | €9,709 | €563 | -€9,145 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,962 | €43,962 | = | 0.0% |
| Other operating charges | 640/8 | €19,174 | €19,796 | +€622 | +3.2% |
| Gross operating margin | 9900 | €202,335 | €211,787 | +€9,452 | +4.7% |
| Operating profit (loss) | 9901 | €139,199 | €148,029 | +€8,830 | +6.3% |
| Financial charges | 65/66B | €931 | €1,315 | +€384 | +41.2% |
| Recurring financial charges | 65 | €931 | €1,315 | +€384 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €138,268 | €146,714 | +€8,446 | +6.1% |
| Income taxes | 67/77 | €45,505 | €47,708 | +€2,203 | +4.8% |
| Profit (loss) for the period | 9904 | €92,764 | €99,007 | +€6,243 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,764 | €99,007 | +€6,243 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.