IMMO DFD: 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 DFD
Largest movements
- Cash -€6,259
down €6,259 (-79.1%), from €7,909 to €1,651
mainly Other debts (-€10,057) and Trade debts (-€495)
- Tangible fixed assets -€2,235
down €2,235 (-5.6%), from €40,269 to €38,034
of which Land and buildings: -€2,235
- Other debts -€10,057
down €10,057 (-100.0%), from €10,057 to €0
- Profit (loss) carried forward +€1,709
up €1,709 (+9.8%), from €17,516 to €19,225
- Trade debts -€495
down €495 (-100.0%), from €495 to €0
- Gross operating margin +€3,876
up €3,876 (+370.8%), from €1,045 to €4,921
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 | €48,528 | €39,685 | -€8,844 | -18.2% |
| Fixed assets | 21/28 | €40,269 | €38,034 | -€2,235 | -5.6% |
| Tangible fixed assets | 22/27 | €40,269 | €38,034 | -€2,235 | -5.6% |
| Land and buildings | 22 | €40,269 | €38,034 | -€2,235 | -5.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €8,259 | €1,651 | -€6,609 | -80.0% |
| Cash at bank and in hand | 54/58 | €7,909 | €1,651 | -€6,259 | -79.1% |
| Deferred charges and accrued income | 490/1 | €350 | €0 | -€350 | -100.0% |
| Total equity and liabilities | 10/49 | €48,528 | €39,685 | -€8,844 | -18.2% |
| Equity | 10/15 | €37,976 | €39,685 | +€1,709 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,516 | €19,225 | +€1,709 | +9.8% |
| Amounts payable | 17/49 | €10,552 | €0 | -€10,552 | -100.0% |
| Amounts payable within one year | 42/48 | €10,552 | €0 | -€10,552 | -100.0% |
| Trade debts | 44 | €495 | €0 | -€495 | -100.0% |
| Suppliers | 440/4 | €495 | €0 | -€495 | -100.0% |
| Other amounts payable | 47/48 | €10,057 | €0 | -€10,057 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,235 | €2,235 | = | 0.0% |
| Other operating charges | 640/8 | €858 | €864 | +€6 | +0.7% |
| Gross operating margin | 9900 | €1,045 | €4,921 | +€3,876 | +370.8% |
| Operating profit (loss) | 9901 | -€2,047 | €1,822 | +€3,869 | |
| Financial charges | 65/66B | €97 | €113 | +€16 | +16.1% |
| Recurring financial charges | 65 | €97 | €113 | +€16 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,145 | €1,709 | +€3,854 | |
| Profit (loss) for the period | 9904 | -€2,145 | €1,709 | +€3,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,145 | €1,709 | +€3,854 |
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 8 October 2026 via checked.be.