IMMO-DEVAN: 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-DEVAN
Largest movements
- Current investments +€66,043
up €66,043 (+31.3%), from €211,299 to €277,342
- Cash -€61,066
down €61,066 (-76.8%), from €79,548 to €18,482
mainly Current investments (-€66,043) and Other debts (-€3,623)
- Accrued charges and deferred income +€6,662
new in 2024: €6,662
- Reserves +€5,977
up €5,977 (+2.6%), from €232,763 to €238,740
of which Distributable reserves: +€5,977
- Financial charges +€6,826
up €6,826 (+52.6%), from -€12,976 to -€6,149
- Financial income -€2,430
down €2,430 (-99.5%), from €2,442 to €12
- Taxes -€842
down €842 (-58.5%), from €1,440 to €598
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €507,041 | €512,357 | +€5,316 | +1.0% |
| Fixed assets | 21/28 | €214,959 | €214,959 | = | 0.0% |
| Tangible fixed assets | 22/27 | €214,959 | €214,959 | = | 0.0% |
| Land and buildings | 22 | €214,959 | €214,959 | = | 0.0% |
| Current assets | 29/58 | €292,083 | €297,399 | +€5,316 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,236 | €500 | -€736 | -59.5% |
| Other amounts receivable | 41 | €1,236 | €500 | -€736 | -59.5% |
| Current investments | 50/53 | €211,299 | €277,342 | +€66,043 | +31.3% |
| Cash at bank and in hand | 54/58 | €79,548 | €18,482 | -€61,066 | -76.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,075 | +€1,075 | |
| Total equity and liabilities | 10/49 | €507,041 | €512,357 | +€5,316 | +1.0% |
| Equity | 10/15 | €413,726 | €419,703 | +€5,977 | +1.4% |
| Contributions | 10/11 | €180,962 | €180,962 | = | 0.0% |
| Capital | 10 | €180,962 | €180,962 | = | 0.0% |
| Issued capital | 100 | €180,962 | €180,962 | = | 0.0% |
| Reserves | 13 | €232,763 | €238,740 | +€5,977 | +2.6% |
| Non-distributable reserves | 130/1 | €14,829 | €14,829 | = | 0.0% |
| Legal reserve | 130 | €14,829 | €14,829 | = | 0.0% |
| Distributable reserves | 133 | €217,934 | €223,911 | +€5,977 | +2.7% |
| Amounts payable | 17/49 | €93,316 | €92,655 | -€661 | -0.7% |
| Amounts payable within one year | 42/48 | €93,316 | €85,993 | -€7,323 | -7.8% |
| Trade debts | 44 | €4,075 | €1,217 | -€2,857 | -70.1% |
| Suppliers | 440/4 | €4,075 | €1,217 | -€2,857 | -70.1% |
| Taxes, remuneration and social security | 45 | €1,440 | €598 | -€842 | -58.5% |
| Taxes | 450/3 | €1,440 | €598 | -€842 | -58.5% |
| Other amounts payable | 47/48 | €87,801 | €84,178 | -€3,623 | -4.1% |
| Accrued charges and deferred income | 492/3 | - | €6,662 | +€6,662 | |
| Other operating charges | 640/8 | €2,322 | €2,333 | +€10 | +0.4% |
| Gross operating margin | 9900 | €2,746 | €2,746 | -€1 | 0.0% |
| Operating profit (loss) | 9901 | €424 | €413 | -€11 | -2.6% |
| Financial income | 75/76B | €2,442 | €12 | -€2,430 | -99.5% |
| Recurring financial income | 75 | €2,442 | €12 | -€2,430 | -99.5% |
| Financial charges | 65/66B | -€12,976 | -€6,149 | +€6,826 | +52.6% |
| Recurring financial charges | 65 | -€12,976 | -€6,149 | +€6,826 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | €15,842 | €6,575 | -€9,267 | -58.5% |
| Income taxes | 67/77 | €1,440 | €598 | -€842 | -58.5% |
| Profit (loss) for the period | 9904 | €14,402 | €5,977 | -€8,425 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,402 | €5,977 | -€8,425 | -58.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.