IMMO - DELMEY: 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 - DELMEY
Largest movements
- Tangible fixed assets -€60,234
down €60,234 (-4.2%), from €1.4m to €1.4m
- Profit (loss) carried forward -€33,672
down €33,672 (-8.2%), from -€411,352 to -€445,024
- Other debts -€18,522
down €18,522 (-1.5%), from €1.2m to €1.2m
- Depreciation -€9,616
down €9,616 (-13.8%), from €69,850 to €60,234
- Gross operating margin -€6,145
down €6,145 (-13.5%), from €45,527 to €39,382
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 | €1,431,052 | €1,378,786 | -€52,266 | -3.7% |
| Fixed assets | 21/28 | €1,423,645 | €1,363,411 | -€60,234 | -4.2% |
| Tangible fixed assets | 22/27 | €1,423,645 | €1,363,411 | -€60,234 | -4.2% |
| Land and buildings | 22 | €1,423,645 | €1,363,411 | -€60,234 | -4.2% |
| Current assets | 29/58 | €7,407 | €15,375 | +€7,968 | +108% |
| Amounts receivable within one year | 40/41 | €5 | €7,462 | +€7,457 | +158,331% |
| Trade receivables | 40 | - | €7,456 | +€7,456 | |
| Other amounts receivable | 41 | €5 | €6 | +€1 | +24.8% |
| Current investments | 50/53 | €1,800 | €0 | -€1,800 | -100% |
| Cash at bank and in hand | 54/58 | €4,402 | €2,477 | -€1,925 | -43.7% |
| Deferred charges and accrued income | 490/1 | €1,200 | €5,435 | +€4,236 | +353% |
| Total equity and liabilities | 10/49 | €1,431,052 | €1,378,786 | -€52,266 | -3.7% |
| Equity | 10/15 | €216,521 | €182,849 | -€33,672 | -15.6% |
| Contributions | 10/11 | €617,873 | €617,873 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€411,352 | -€445,024 | -€33,672 | -8.2% |
| Amounts payable | 17/49 | €1,214,531 | €1,195,937 | -€18,594 | -1.5% |
| Amounts payable within one year | 42/48 | €1,211,886 | €1,195,937 | -€15,949 | -1.3% |
| Trade debts | 44 | €5,346 | €7,919 | +€2,573 | +48.1% |
| Suppliers | 440/4 | €5,346 | €7,919 | +€2,573 | +48.1% |
| Other amounts payable | 47/48 | €1,206,540 | €1,188,018 | -€18,522 | -1.5% |
| Accrued charges and deferred income | 492/3 | €2,645 | €0 | -€2,645 | -100% |
| Non-recurring operating income | 76A | €1,054 | €0 | -€1,054 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,850 | €60,234 | -€9,616 | -13.8% |
| Other operating charges | 640/8 | €9,286 | €9,483 | +€197 | +2.1% |
| Gross operating margin | 9900 | €45,527 | €39,382 | -€6,145 | -13.5% |
| Operating profit (loss) | 9901 | -€33,609 | -€30,335 | +€3,274 | +9.7% |
| Financial income | 75/76B | €16 | €20 | +€4 | +24.7% |
| Recurring financial income | 75 | €16 | €20 | +€4 | +24.7% |
| Financial charges | 65/66B | €3,385 | €3,357 | -€28 | -0.8% |
| Recurring financial charges | 65 | €3,385 | €3,357 | -€28 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€36,978 | -€33,672 | +€3,306 | +8.9% |
| Profit (loss) for the period | 9904 | -€36,978 | -€33,672 | +€3,306 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,978 | -€33,672 | +€3,306 | +8.9% |
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 22 October 2026 via checked.be.