IMMO-DESSABLES: 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-DESSABLES
Largest movements
- Cash -€1.7m
down €1.7m (-28.2%), from €6.0m to €4.3m
mainly Net result for the year (-€1.2m) and Other debts (-€357,483)
- Profit (loss) carried forward -€1.2m
down €1.2m (-6.7%), from €17.4m to €16.3m
- Other debts -€357,483
no longer reported in 2025 (was €357,483)
- Taxes +€1.6m
up €1.6m (+1,945%), from €84,544 to €1.7m
- Financial income +€374,164
up €374,164 (+174%), from €214,421 to €588,586
of which Non-recurring financial income: +€357,483
- Gross operating margin -€109,006
down €109,006 (-75.6%), from €144,182 to €35,176
- Financial charges -€13,637
down €13,637 (-99.5%), from €13,709 to €72
- Other operating charges -€7,137
down €7,137 (-66.1%), from €10,802 to €3,665
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 | €19,484,286 | €17,925,194 | -€1.6m | -8.0% |
| Fixed assets | 21/28 | €8,296,834 | €8,275,543 | -€21,291 | -0.3% |
| Tangible fixed assets | 22/27 | €6,831,769 | €6,779,052 | -€52,717 | -0.8% |
| Land and buildings | 22 | €6,826,793 | €6,772,027 | -€54,766 | -0.8% |
| Plant, machinery and equipment | 23 | €4,976 | €7,025 | +€2,049 | +41.2% |
| Financial fixed assets | 28 | €1,465,065 | €1,496,491 | +€31,426 | +2.1% |
| Current assets | 29/58 | €11,187,452 | €9,649,652 | -€1.5m | -13.7% |
| Amounts receivable within one year | 40/41 | €4,979,693 | €5,123,498 | +€143,805 | +2.9% |
| Other amounts receivable | 41 | €4,979,693 | €5,123,498 | +€143,805 | +2.9% |
| Current investments | 50/53 | €250,364 | €250,364 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,957,395 | €4,275,790 | -€1.7m | -28.2% |
| Total equity and liabilities | 10/49 | €19,484,286 | €17,925,194 | -€1.6m | -8.0% |
| Equity | 10/15 | €19,020,940 | €17,856,334 | -€1.2m | -6.1% |
| Contributions | 10/11 | €1,286,388 | €1,286,388 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,186,388 | €1,186,388 | = | 0.0% |
| Share premium | 1100/10 | €1,186,388 | €1,186,388 | = | 0.0% |
| Reserves | 13 | €311,534 | €307,748 | -€3,786 | -1.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,535 | €104,749 | -€3,786 | -3.5% |
| Distributable reserves | 133 | €192,999 | €192,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,423,018 | €16,262,198 | -€1.2m | -6.7% |
| Provisions and deferred taxes | 16 | €36,178 | €34,916 | -€1,262 | -3.5% |
| Deferred taxes | 168 | €36,178 | €34,916 | -€1,262 | -3.5% |
| Amounts payable | 17/49 | €427,168 | €33,944 | -€393,224 | -92.1% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €420,518 | €30,944 | -€389,574 | -92.6% |
| Taxes, remuneration and social security | 45 | €63,035 | €30,944 | -€32,091 | -50.9% |
| Taxes | 450/3 | €63,035 | €30,944 | -€32,091 | -50.9% |
| Other amounts payable | 47/48 | €357,483 | - | -€357,483 | |
| Accrued charges and deferred income | 492/3 | €3,650 | - | -€3,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,098 | €57,004 | -€94 | -0.2% |
| Other operating charges | 640/8 | €10,802 | €3,665 | -€7,137 | -66.1% |
| Non-recurring operating charges | 66A | €4,500 | - | -€4,500 | |
| Gross operating margin | 9900 | €144,182 | €35,176 | -€109,006 | -75.6% |
| Operating profit (loss) | 9901 | €71,782 | -€25,493 | -€97,275 | |
| Financial income | 75/76B | €214,421 | €588,586 | +€374,164 | +174% |
| Recurring financial income | 75 | €214,421 | €231,103 | +€16,681 | +7.8% |
| Non-recurring financial income | 76B | - | €357,483 | +€357,483 | |
| Financial charges | 65/66B | €13,709 | €72 | -€13,637 | -99.5% |
| Recurring financial charges | 65 | €13,709 | €72 | -€13,637 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €272,495 | €563,021 | +€290,527 | +107% |
| Transfer from deferred taxes | 780 | €1,262 | €1,262 | = | 0.0% |
| Income taxes | 67/77 | €84,544 | €1,728,889 | +€1.6m | +1,945% |
| Profit (loss) for the period | 9904 | €189,213 | -€1,164,606 | -€1.4m | |
| Transfer from tax-exempt reserves | 789 | €3,786 | €3,786 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €192,999 | -€1,160,820 | -€1.4m |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.