Immo-DeBu Construct: 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-DeBu Construct
Largest movements
- Tangible fixed assets +€35,596
up €35,596 (+11.2%), from €319,079 to €354,674
- Other debts +€63,709
up €63,709 (+21.6%), from €294,875 to €358,584
- Profit (loss) carried forward -€12,300
down €12,300 (-10.7%), from -€115,167 to -€127,467
- Trade debts -€11,320
down €11,320 (-94.9%), from €11,928 to €607
- Debts after one year -€9,838
down €9,838 (-3.9%), from €250,504 to €240,666
of which Financial debts: -€14,593
- Accrued charges and deferred income -€5,628
down €5,628 (-46.0%), from €12,235 to €6,607
- Gross operating margin -€5,910
down €5,910 (-26.7%), from €22,125 to €16,215
- Depreciation +€1,454
up €1,454 (+7.4%), from €19,548 to €21,003
- Financial charges -€489
down €489 (-13.5%), from €3,623 to €3,133
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 | €492,216 | €520,512 | +€28,296 | +5.7% |
| Fixed assets | 21/28 | €319,079 | €354,674 | +€35,596 | +11.2% |
| Tangible fixed assets | 22/27 | €319,079 | €354,674 | +€35,596 | +11.2% |
| Land and buildings | 22 | €319,079 | €354,674 | +€35,596 | +11.2% |
| Current assets | 29/58 | €173,138 | €165,838 | -€7,300 | -4.2% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,401 | €10,050 | -€4,351 | -30.2% |
| Trade receivables | 40 | €14,244 | €10,050 | -€4,195 | -29.4% |
| Other amounts receivable | 41 | €156 | €0 | -€156 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,737 | €5,788 | -€2,949 | -33.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €492,216 | €520,512 | +€28,296 | +5.7% |
| Equity | 10/15 | -€96,567 | -€108,867 | -€12,300 | -12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,167 | -€127,467 | -€12,300 | -10.7% |
| Amounts payable | 17/49 | €588,783 | €629,379 | +€40,596 | +6.9% |
| Amounts payable after more than one year | 17 | €250,504 | €240,666 | -€9,838 | -3.9% |
| Financial debts | 170/4 | €249,754 | €235,161 | -€14,593 | -5.8% |
| Other amounts payable | 178/9 | €750 | €5,505 | +€4,755 | +634.0% |
| Amounts payable within one year | 42/48 | €326,044 | €382,106 | +€56,062 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €14,432 | €17,011 | +€2,579 | +17.9% |
| Trade debts | 44 | €11,928 | €607 | -€11,320 | -94.9% |
| Suppliers | 440/4 | €11,928 | €607 | -€11,320 | -94.9% |
| Taxes, remuneration and social security | 45 | €4,809 | €5,904 | +€1,095 | +22.8% |
| Taxes | 450/3 | €4,809 | €5,904 | +€1,095 | +22.8% |
| Other amounts payable | 47/48 | €294,875 | €358,584 | +€63,709 | +21.6% |
| Accrued charges and deferred income | 492/3 | €12,235 | €6,607 | -€5,628 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,548 | €21,003 | +€1,454 | +7.4% |
| Other operating charges | 640/8 | €4,271 | €4,379 | +€108 | +2.5% |
| Gross operating margin | 9900 | €22,125 | €16,215 | -€5,910 | -26.7% |
| Operating profit (loss) | 9901 | -€1,695 | -€9,166 | -€7,472 | -440.9% |
| Financial charges | 65/66B | €3,623 | €3,133 | -€489 | -13.5% |
| Recurring financial charges | 65 | €3,623 | €3,133 | -€489 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,318 | -€12,300 | -€6,982 | -131.3% |
| Profit (loss) for the period | 9904 | -€5,318 | -€12,300 | -€6,982 | -131.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,318 | -€12,300 | -€6,982 | -131.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.