IMMO DECRUY: 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 DECRUY
Largest movements
- Tangible fixed assets +€57,661
up €57,661 (+4.7%), from €1.2m to €1.3m
of which Other tangible fixed assets: +€57,661
- Revaluation surpluses +€57,661
up €57,661 (+8.9%), from €645,017 to €702,678
- Financial income +€1,663
up €1,663 (+150%), from €1,106 to €2,769
- Gross operating margin -€754
down €754 (-135%), from -€560 to -€1,314
- Financial charges +€29
up €29 (+119%), from €24 to €53
- Other operating charges +€21
up €21 (+1.8%), from €1,132 to €1,153
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,388,501 | €1,446,076 | +€57,575 | +4.1% |
| Fixed assets | 21/28 | €1,330,017 | €1,390,178 | +€60,161 | +4.5% |
| Tangible fixed assets | 22/27 | €1,230,017 | €1,287,678 | +€57,661 | +4.7% |
| Land and buildings | 22 | €250,000 | €250,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €980,017 | €1,037,678 | +€57,661 | +5.9% |
| Financial fixed assets | 28 | €100,000 | €102,500 | +€2,500 | +2.5% |
| Current assets | 29/58 | €58,484 | €55,898 | -€2,587 | -4.4% |
| Amounts receivable within one year | 40/41 | €55,287 | €54,509 | -€778 | -1.4% |
| Other amounts receivable | 41 | €55,287 | €54,509 | -€778 | -1.4% |
| Cash at bank and in hand | 54/58 | €969 | €14 | -€956 | -98.6% |
| Deferred charges and accrued income | 490/1 | €2,228 | €1,375 | -€853 | -38.3% |
| Total equity and liabilities | 10/49 | €1,388,501 | €1,446,076 | +€57,575 | +4.1% |
| Equity | 10/15 | €1,386,632 | €1,444,542 | +€57,910 | +4.2% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Revaluation surpluses | 12 | €645,017 | €702,678 | +€57,661 | +8.9% |
| Reserves | 13 | €2,191 | €2,191 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,191 | - | -€2,191 | |
| Reserves not available under the articles | 1311 | €2,191 | - | -€2,191 | |
| Distributable reserves | 133 | - | €2,191 | +€2,191 | |
| Profit (loss) carried forward | 14 | €39,424 | €39,673 | +€249 | +0.6% |
| Amounts payable | 17/49 | €1,869 | €1,534 | -€336 | -18.0% |
| Amounts payable within one year | 42/48 | €1,869 | €1,505 | -€364 | -19.5% |
| Trade debts | 44 | €1,869 | €1,505 | -€364 | -19.5% |
| Suppliers | 440/4 | €1,869 | €1,505 | -€364 | -19.5% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Other operating charges | 640/8 | €1,132 | €1,153 | +€21 | +1.8% |
| Gross operating margin | 9900 | -€560 | -€1,314 | -€754 | -135% |
| Operating profit (loss) | 9901 | -€1,693 | -€2,467 | -€775 | -45.8% |
| Financial income | 75/76B | €1,106 | €2,769 | +€1,663 | +150% |
| Recurring financial income | 75 | €1,106 | €2,769 | +€1,663 | +150% |
| Financial charges | 65/66B | €24 | €53 | +€29 | +119% |
| Recurring financial charges | 65 | €24 | €53 | +€29 | +119% |
| Profit (loss) for the period before taxes | 9903 | -€611 | €249 | +€860 | |
| Profit (loss) for the period | 9904 | -€611 | €249 | +€860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€611 | €249 | +€860 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.