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IMMO DEVRIEZE: 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.

What changed

IMMO DEVRIEZE

BE 0423.312.948
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,515
2024 · €4,686+€1,830
Equity
€77,501
2024 · €70,985+€6,515
Cash
€12,607
2024 · €6,158+€6,448
Balance sheet total
€128,292
2024 · €129,110-€818

Largest movements

2024 to 2025
Assets
  • Cash +€6,448

    up €6,448 (+104.7%), from €6,158 to €12,607

    mainly Net result for the year (+€6,515) and Depreciation (+€4,536)

  • Tangible fixed assets -€4,536

    down €4,536 (-3.8%), from €120,222 to €115,686

  • Receivables within one year -€2,731

    down €2,731 (-100.0%), from €2,731 to €0

Equity and liabilities
  • Debts after one year -€7,500

    down €7,500 (-14.8%), from €50,625 to €43,125

  • Reserves +€6,700

    up €6,700 (+12.8%), from €52,159 to €58,859

Income statement
  • Gross operating margin +€1,901

    up €1,901 (+17.0%), from €11,151 to €13,052

  • Taxes +€166

    new in 2025: €166

  • Financial charges -€143

    down €143 (-10.7%), from €1,331 to €1,188

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,686
Gross operating margin +€1,901
Other operating charges -€47
Financial charges +€143
Taxes -€166
Result 2025 €6,515

Cash bridge derived

cash 2024 to 2025

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.

From operations +€13,948
Investment €0
Financing -€7,500
Cash 2024 €6,158
Net result for the year +€6,515
Depreciation +€4,536
Receivables within one year +€2,731
Tax, wage and social debts +€166
Debts after one year -€7,500
Cash 2025 €12,607
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €129,110 €128,292 -€818 -0.6%
Fixed assets 21/28 €120,222 €115,686 -€4,536 -3.8%
Tangible fixed assets 22/27 €120,222 €115,686 -€4,536 -3.8%
Land and buildings 22 €120,222 €115,686 -€4,536 -3.8%
Current assets 29/58 €8,889 €12,607 +€3,718 +41.8%
Amounts receivable within one year 40/41 €2,731 €0 -€2,731 -100.0%
Other amounts receivable 41 €2,731 €0 -€2,731 -100.0%
Cash at bank and in hand 54/58 €6,158 €12,607 +€6,448 +104.7%
Total equity and liabilities 10/49 €129,110 €128,292 -€818 -0.6%
Equity 10/15 €70,985 €77,501 +€6,515 +9.2%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €52,159 €58,859 +€6,700 +12.8%
Distributable reserves 133 €52,159 €58,859 +€6,700 +12.8%
Profit (loss) carried forward 14 €234 €50 -€185 -78.8%
Amounts payable 17/49 €58,125 €50,791 -€7,334 -12.6%
Amounts payable after more than one year 17 €50,625 €43,125 -€7,500 -14.8%
Financial debts 170/4 €50,625 €43,125 -€7,500 -14.8%
Amounts payable within one year 42/48 €7,500 €7,666 +€166 +2.2%
Current portion of amounts payable after more than one year 42 €7,500 €7,500 = 0.0%
Taxes, remuneration and social security 45 - €166 +€166
Taxes 450/3 - €166 +€166
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,536 €4,536 = 0.0%
Other operating charges 640/8 €598 €646 +€47 +7.9%
Gross operating margin 9900 €11,151 €13,052 +€1,901 +17.0%
Operating profit (loss) 9901 €6,017 €7,870 +€1,853 +30.8%
Financial charges 65/66B €1,331 €1,188 -€143 -10.7%
Recurring financial charges 65 €1,331 €1,188 -€143 -10.7%
Profit (loss) for the period before taxes 9903 €4,686 €6,682 +€1,996 +42.6%
Income taxes 67/77 - €166 +€166
Profit (loss) for the period 9904 €4,686 €6,515 +€1,830 +39.0%
Profit (loss) for the period to be appropriated 9905 €4,686 €6,515 +€1,830 +39.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.