Immo Debouvrie: 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 Debouvrie
Largest movements
- Tangible fixed assets +€103,840
up €103,840 (+21.7%), from €479,571 to €583,411
of which Land and buildings: +€84,284
- Trade debts +€47,940
up €47,940 (+1877.4%), from €2,554 to €50,494
- Other debts +€41,517
up €41,517 (+10.3%), from €401,258 to €442,775
- Profit (loss) carried forward +€24,368
up €24,368 (+80.3%), from -€30,356 to -€5,989
- Turnover +€106,625
new in 2025: €106,625
- Gross operating margin -€22,300
down €22,300 (-23.1%), from €96,716 to €74,417
- Purchases and services +€4,781
up €4,781 (+17.4%), from €27,428 to €32,209
- Depreciation +€3,336
up €3,336 (+9.8%), from €33,919 to €37,255
- Taxes -€1,747
down €1,747 (-14.7%), from €11,884 to €10,138
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 | €581,078 | €680,503 | +€99,425 | +17.1% |
| Fixed assets | 21/28 | €479,571 | €583,411 | +€103,840 | +21.7% |
| Tangible fixed assets | 22/27 | €479,571 | €583,411 | +€103,840 | +21.7% |
| Land and buildings | 22 | €262,319 | €346,603 | +€84,284 | +32.1% |
| Plant, machinery and equipment | 23 | €217,251 | €236,808 | +€19,557 | +9.0% |
| Current assets | 29/58 | €101,507 | €97,092 | -€4,416 | -4.4% |
| Amounts receivable within one year | 40/41 | €1,200 | - | -€1,200 | |
| Trade receivables | 40 | €1,200 | - | -€1,200 | |
| Cash at bank and in hand | 54/58 | €98,485 | €95,664 | -€2,820 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,823 | €1,427 | -€395 | -21.7% |
| Total equity and liabilities | 10/49 | €581,078 | €680,503 | +€99,425 | +17.1% |
| Equity | 10/15 | €159,483 | €177,598 | +€18,114 | +11.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €171,090 | €164,836 | -€6,253 | -3.7% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €69,215 | €62,961 | -€6,253 | -9.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,356 | -€5,989 | +€24,368 | +80.3% |
| Provisions and deferred taxes | 16 | €4,699 | €2,614 | -€2,084 | -44.4% |
| Deferred taxes | 168 | €4,699 | €2,614 | -€2,084 | -44.4% |
| Amounts payable | 17/49 | €416,896 | €500,291 | +€83,395 | +20.0% |
| Amounts payable within one year | 42/48 | €415,696 | €500,291 | +€84,595 | +20.4% |
| Trade debts | 44 | €2,554 | €50,494 | +€47,940 | +1877.4% |
| Suppliers | 440/4 | €2,554 | €50,494 | +€47,940 | +1877.4% |
| Taxes, remuneration and social security | 45 | €11,884 | €7,022 | -€4,862 | -40.9% |
| Taxes | 450/3 | €11,884 | €7,022 | -€4,862 | -40.9% |
| Other amounts payable | 47/48 | €401,258 | €442,775 | +€41,517 | +10.3% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Turnover | 70 | - | €106,625 | +€106,625 | |
| Non-recurring operating income | 76A | €124,144 | - | -€124,144 | |
| Goods, raw materials, services and sundry goods | 60/61 | €27,428 | €32,209 | +€4,781 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,919 | €37,255 | +€3,336 | +9.8% |
| Other operating charges | 640/8 | €8,321 | €8,581 | +€259 | +3.1% |
| Non-recurring operating charges | 66A | €6,191 | €2,359 | -€3,831 | -61.9% |
| Gross operating margin | 9900 | €96,716 | €74,417 | -€22,300 | -23.1% |
| Operating profit (loss) | 9901 | €48,285 | €26,221 | -€22,064 | -45.7% |
| Financial charges | 65/66B | €153 | €54 | -€98 | -64.5% |
| Recurring financial charges | 65 | €153 | €54 | -€98 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €48,133 | €26,167 | -€21,966 | -45.6% |
| Transfer from deferred taxes | 780 | €2,084 | €2,084 | = | 0.0% |
| Income taxes | 67/77 | €11,884 | €10,138 | -€1,747 | -14.7% |
| Profit (loss) for the period | 9904 | €38,333 | €18,114 | -€20,219 | -52.7% |
| Transfer from tax-exempt reserves | 789 | €6,253 | €6,253 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,586 | €24,368 | -€20,219 | -45.3% |
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 6 October 2026 via checked.be.