IMMO - DIBA: 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 - DIBA
Largest movements
- Tangible fixed assets -€9,763
down €9,763 (-16.0%), from €60,834 to €51,071
of which Other tangible fixed assets: -€5,140
- Cash +€4,415
up €4,415 (+44.3%), from €9,959 to €14,374
mainly Depreciation (+€9,763) and Other debts (+€1,151)
- Receivables within one year +€1,200
up €1,200 (+7.4%), from €16,206 to €17,406
- Tax, wage and social debts -€2,872
no longer reported in 2025 (was €2,872)
- Profit (loss) carried forward -€2,426
down €2,426 (-3.8%), from €63,293 to €60,867
- Other debts +€1,151
up €1,151 (+20.3%), from €5,667 to €6,818
- Gross operating margin -€5,443
down €5,443 (-30.4%), from €17,877 to €12,434
- Taxes -€1,250
down €1,250 (-100.0%), from €1,250 to €0
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 | €92,599 | €88,451 | -€4,148 | -4.5% |
| Fixed assets | 21/28 | €60,834 | €51,071 | -€9,763 | -16.0% |
| Tangible fixed assets | 22/27 | €60,834 | €51,071 | -€9,763 | -16.0% |
| Land and buildings | 22 | €31,112 | €26,489 | -€4,623 | -14.9% |
| Other tangible fixed assets | 26 | €29,723 | €24,582 | -€5,140 | -17.3% |
| Current assets | 29/58 | €31,765 | €37,380 | +€5,615 | +17.7% |
| Amounts receivable within one year | 40/41 | €16,206 | €17,406 | +€1,200 | +7.4% |
| Other amounts receivable | 41 | €16,206 | €17,406 | +€1,200 | +7.4% |
| Cash at bank and in hand | 54/58 | €9,959 | €14,374 | +€4,415 | +44.3% |
| Deferred charges and accrued income | 490/1 | €5,600 | €5,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €92,599 | €88,451 | -€4,148 | -4.5% |
| Equity | 10/15 | €83,744 | €81,318 | -€2,426 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,293 | €60,867 | -€2,426 | -3.8% |
| Amounts payable | 17/49 | €8,855 | €7,133 | -€1,721 | -19.4% |
| Amounts payable within one year | 42/48 | €8,855 | €7,133 | -€1,721 | -19.4% |
| Trade debts | 44 | €316 | €316 | = | 0.0% |
| Suppliers | 440/4 | €316 | €316 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,872 | - | -€2,872 | |
| Taxes | 450/3 | €2,872 | - | -€2,872 | |
| Other amounts payable | 47/48 | €5,667 | €6,818 | +€1,151 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,763 | €9,763 | = | 0.0% |
| Other operating charges | 640/8 | €3,298 | €3,401 | +€104 | +3.1% |
| Gross operating margin | 9900 | €17,877 | €12,434 | -€5,443 | -30.4% |
| Operating profit (loss) | 9901 | €4,816 | -€730 | -€5,547 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €4,788 | -€760 | -€5,548 | |
| Income taxes | 67/77 | €1,250 | €0 | -€1,250 | -100.0% |
| Profit (loss) for the period | 9904 | €3,538 | -€760 | -€4,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,538 | -€760 | -€4,298 |
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 5 October 2026 via checked.be.