IMMO DIEST: what changed
Two financial 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 DIEST
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Receivables within one year -€32,861
down €32,861 (-58.9%), from €55,753 to €22,892
of which Trade receivables: -€39,151
- Tangible fixed assets -€21,895
down €21,895 (-2.6%), from €858,374 to €836,480
of which Land and buildings: -€18,238
- Other debts +€180,774
up €180,774 (+60.7%), from €297,735 to €478,509
- Trade debts +€68,150
up €68,150 (+281%), from €24,224 to €92,374
- Tax, wage and social debts -€46,475
down €46,475 (-53.5%), from €86,904 to €40,429
of which Taxes: -€41,905
- Reserves +€33,201
up €33,201 (+6.3%), from €525,064 to €558,265
of which Distributable reserves: +€33,201
- Debts after one year -€23,888
down €23,888 (-5.8%), from €412,017 to €388,129
- Staff costs -€72,646
down €72,646 (-13.5%), from €538,490 to €465,844
- Gross operating margin -€57,185
down €57,185 (-9.3%), from €612,068 to €554,883
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.
Derived cash bridge
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 | €1,587,647 | €1,781,614 | +€193,967 | +12.2% |
| Fixed assets | 21/28 | €861,010 | €839,116 | -€21,895 | -2.5% |
| Tangible fixed assets | 22/27 | €858,374 | €836,480 | -€21,895 | -2.6% |
| Land and buildings | 22 | €851,300 | €833,063 | -€18,238 | -2.1% |
| Plant, machinery and equipment | 23 | €904 | €427 | -€477 | -52.7% |
| Furniture and vehicles | 24 | €6,170 | €2,990 | -€3,180 | -51.5% |
| Financial fixed assets | 28 | €2,636 | €2,636 | = | 0.0% |
| Current assets | 29/58 | €726,637 | €942,499 | +€215,862 | +29.7% |
| Amounts receivable within one year | 40/41 | €55,753 | €22,892 | -€32,861 | -58.9% |
| Trade receivables | 40 | €55,753 | €16,602 | -€39,151 | -70.2% |
| Other amounts receivable | 41 | - | €6,290 | +€6,290 | |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €663,069 | €657,476 | -€5,592 | -0.8% |
| Deferred charges and accrued income | 490/1 | €7,815 | €12,130 | +€4,315 | +55.2% |
| Total equity and liabilities | 10/49 | €1,587,647 | €1,781,614 | +€193,967 | +12.2% |
| Equity | 10/15 | €725,064 | €758,265 | +€33,201 | +4.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €525,064 | €558,265 | +€33,201 | +6.3% |
| Tax-exempt reserves | 132 | €45,678 | €45,678 | = | 0.0% |
| Distributable reserves | 133 | €479,386 | €512,588 | +€33,201 | +6.9% |
| Amounts payable | 17/49 | €862,583 | €1,023,349 | +€160,766 | +18.6% |
| Amounts payable after more than one year | 17 | €412,017 | €388,129 | -€23,888 | -5.8% |
| Financial debts | 170/4 | €412,017 | €388,129 | -€23,888 | -5.8% |
| Amounts payable within one year | 42/48 | €450,476 | €635,200 | +€184,724 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €41,614 | €23,888 | -€17,726 | -42.6% |
| Trade debts | 44 | €24,224 | €92,374 | +€68,150 | +281% |
| Suppliers | 440/4 | €24,224 | €92,374 | +€68,150 | +281% |
| Taxes, remuneration and social security | 45 | €86,904 | €40,429 | -€46,475 | -53.5% |
| Taxes | 450/3 | €42,059 | €154 | -€41,905 | -99.6% |
| Remuneration and social security | 454/9 | €44,845 | €40,276 | -€4,569 | -10.2% |
| Other amounts payable | 47/48 | €297,735 | €478,509 | +€180,774 | +60.7% |
| Accrued charges and deferred income | 492/3 | €90 | €21 | -€70 | -77.2% |
| Remuneration, social security and pensions | 62 | €538,490 | €465,844 | -€72,646 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,745 | €23,318 | -€5,426 | -18.9% |
| Other operating charges | 640/8 | €7,673 | €1,741 | -€5,932 | -77.3% |
| Gross operating margin | 9900 | €612,068 | €554,883 | -€57,185 | -9.3% |
| Operating profit (loss) | 9901 | €37,160 | €63,980 | +€26,820 | +72.2% |
| Financial income | 75/76B | €4,954 | €3,361 | -€1,593 | -32.2% |
| Recurring financial income | 75 | €4,954 | €3,361 | -€1,593 | -32.2% |
| Financial charges | 65/66B | €15,288 | €20,010 | +€4,722 | +30.9% |
| Recurring financial charges | 65 | €15,288 | €20,010 | +€4,722 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €26,826 | €47,331 | +€20,505 | +76.4% |
| Income taxes | 67/77 | €10,359 | €14,129 | +€3,771 | +36.4% |
| Profit (loss) for the period | 9904 | €16,467 | €33,201 | +€16,734 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €16,467 | €33,201 | +€16,734 | +102% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.