IMMO - DEVO: 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 - DEVO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€22,696
up €22,696 (+6.8%), from -€333,251 to -€310,555
- Other debts -€15,150
down €15,150 (-27.3%), from €55,575 to €40,424
- Trade debts -€6,779
down €6,779 (-57.6%), from €11,779 to €5,000
- Gross operating margin +€12,013
up €12,013 (+47.8%), from €25,147 to €37,161
- Other operating charges +€2,260
up €2,260 (+25.3%), from €8,914 to €11,174
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 | €399,155 | €396,000 | -€3,155 | -0.8% |
| Fixed assets | 21/28 | €399,109 | €395,960 | -€3,149 | -0.8% |
| Tangible fixed assets | 22/27 | €399,109 | €395,960 | -€3,149 | -0.8% |
| Land and buildings | 22 | €399,109 | €395,960 | -€3,149 | -0.8% |
| Current assets | 29/58 | €46 | €40 | -€6 | -12.7% |
| Cash at bank and in hand | 54/58 | €46 | €40 | -€6 | -12.7% |
| Total equity and liabilities | 10/49 | €399,155 | €396,000 | -€3,155 | -0.8% |
| Equity | 10/15 | €280,050 | €302,746 | +€22,696 | +8.1% |
| Contributions | 10/11 | €172,000 | €172,000 | = | 0.0% |
| Capital | 10 | €172,000 | €172,000 | = | 0.0% |
| Issued capital | 100 | €172,000 | €172,000 | = | 0.0% |
| Revaluation surpluses | 12 | €351,018 | €347,869 | -€3,149 | -0.9% |
| Reserves | 13 | €90,283 | €93,432 | +€3,149 | +3.5% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €82,846 | €85,995 | +€3,149 | +3.8% |
| Profit (loss) carried forward | 14 | -€333,251 | -€310,555 | +€22,696 | +6.8% |
| Amounts payable | 17/49 | €119,105 | €93,254 | -€25,851 | -21.7% |
| Amounts payable after more than one year | 17 | €51,625 | €47,704 | -€3,921 | -7.6% |
| Financial debts | 170/4 | €51,625 | €47,704 | -€3,921 | -7.6% |
| Amounts payable within one year | 42/48 | €67,354 | €45,424 | -€21,930 | -32.6% |
| Trade debts | 44 | €11,779 | €5,000 | -€6,779 | -57.6% |
| Suppliers | 440/4 | €11,779 | €5,000 | -€6,779 | -57.6% |
| Other amounts payable | 47/48 | €55,575 | €40,424 | -€15,150 | -27.3% |
| Accrued charges and deferred income | 492/3 | €126 | €126 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,149 | €3,149 | = | 0.0% |
| Other operating charges | 640/8 | €8,914 | €11,174 | +€2,260 | +25.3% |
| Gross operating margin | 9900 | €25,147 | €37,161 | +€12,013 | +47.8% |
| Operating profit (loss) | 9901 | €13,084 | €22,838 | +€9,754 | +74.5% |
| Financial charges | 65/66B | €57 | €142 | +€85 | +150.7% |
| Recurring financial charges | 65 | €57 | €142 | +€85 | +150.7% |
| Profit (loss) for the period before taxes | 9903 | €13,028 | €22,696 | +€9,668 | +74.2% |
| Profit (loss) for the period | 9904 | €13,028 | €22,696 | +€9,668 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,028 | €22,696 | +€9,668 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.