Immo Dilecta: 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 Dilecta
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€15,645
2024 · €99-€15,744
Equity
€777,604
2024 · €793,250-€15,645
Cash
€31,067
2024 · €31,716-€650
Balance sheet total
€2.0m
2024 · €2.0m+€32,915
Largest movements
Assets
- Tangible fixed assets +€31,731
up €31,731 (+1.7%), from €1.9m to €1.9m
of which Land and buildings: +€37,121
Equity and liabilities
- Other debts +€207,206
up €207,206 (+2947.9%), from €7,029 to €214,235
- Trade debts -€105,953
down €105,953 (-55.5%), from €190,888 to €84,935
- Debts after one year -€54,751
down €54,751 (-7.1%), from €767,548 to €712,797
of which Financial debts: -€54,751
Income statement
- Gross operating margin -€26,359
down €26,359 (-14.7%), from €179,398 to €153,039
- Depreciation -€21,452
down €21,452 (-18.3%), from €117,103 to €95,650
- Other operating charges +€9,220
up €9,220 (+22.0%), from €41,821 to €51,041
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.
Result 2024
€99
Gross operating margin
-€26,359
Depreciation
+€21,452
Other operating charges
-€9,220
Financial income
+€1,135
Financial charges
-€1,627
Taxes
-€1,127
Result 2025
-€15,645
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.
From operations
+€177,542
Investment
-€127,381
Financing
-€50,810
Cash 2024
€31,716
From operations (derived)
+€177,542
Net result for the year
-€15,645
Depreciation
+€95,650
Receivables within one year
-€2,420
Deferred charges and accrued income
+€586
Trade debts
-€105,953
Tax, wage and social debts
-€1,027
Other debts
+€207,206
Accrued charges and deferred income
-€856
Investment (derived)
-€127,381
Investment in fixed assets (net)
-€127,381
Financing
-€50,810
Debts after one year
-€54,751
Current portion of long-term debt
+€3,941
Cash 2025
€31,067
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,990,249 | €2,023,163 | +€32,915 | +1.7% |
| Fixed assets | 21/28 | €1,890,868 | €1,922,599 | +€31,731 | +1.7% |
| Tangible fixed assets | 22/27 | €1,890,224 | €1,921,955 | +€31,731 | +1.7% |
| Land and buildings | 22 | €1,884,834 | €1,921,955 | +€37,121 | +2.0% |
| Furniture and vehicles | 24 | €5,390 | €0 | -€5,390 | -100.0% |
| Financial fixed assets | 28 | €645 | €645 | = | 0.0% |
| Current assets | 29/58 | €99,380 | €100,564 | +€1,184 | +1.2% |
| Amounts receivable within one year | 40/41 | €59,413 | €61,833 | +€2,420 | +4.1% |
| Trade receivables | 40 | €24,517 | €24,993 | +€476 | +1.9% |
| Other amounts receivable | 41 | €34,896 | €36,840 | +€1,944 | +5.6% |
| Cash at bank and in hand | 54/58 | €31,716 | €31,067 | -€650 | -2.0% |
| Deferred charges and accrued income | 490/1 | €8,251 | €7,665 | -€586 | -7.1% |
| Total equity and liabilities | 10/49 | €1,990,249 | €2,023,163 | +€32,915 | +1.7% |
| Equity | 10/15 | €793,250 | €777,604 | -€15,645 | -2.0% |
| Contributions | 10/11 | €505,461 | €505,461 | = | 0.0% |
| Capital | 10 | €505,461 | €505,461 | = | 0.0% |
| Issued capital | 100 | €505,461 | €505,461 | = | 0.0% |
| Reserves | 13 | €235,975 | €235,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,669 | €20,669 | = | 0.0% |
| Legal reserve | 130 | €20,669 | €20,669 | = | 0.0% |
| Distributable reserves | 133 | €215,306 | €215,306 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,813 | €36,168 | -€15,645 | -30.2% |
| Amounts payable | 17/49 | €1,196,999 | €1,245,559 | +€48,560 | +4.1% |
| Amounts payable after more than one year | 17 | €767,548 | €712,797 | -€54,751 | -7.1% |
| Financial debts | 170/4 | €549,548 | €494,797 | -€54,751 | -10.0% |
| Other amounts payable | 178/9 | €218,000 | €218,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €417,214 | €521,381 | +€104,167 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €82,548 | €86,489 | +€3,941 | +4.8% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €190,888 | €84,935 | -€105,953 | -55.5% |
| Suppliers | 440/4 | €190,888 | €84,935 | -€105,953 | -55.5% |
| Taxes, remuneration and social security | 45 | €11,749 | €10,722 | -€1,027 | -8.7% |
| Taxes | 450/3 | €11,749 | €10,722 | -€1,027 | -8.7% |
| Other amounts payable | 47/48 | €7,029 | €214,235 | +€207,206 | +2947.9% |
| Accrued charges and deferred income | 492/3 | €12,237 | €11,381 | -€856 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,103 | €95,650 | -€21,452 | -18.3% |
| Other operating charges | 640/8 | €41,821 | €51,041 | +€9,220 | +22.0% |
| Gross operating margin | 9900 | €179,398 | €153,039 | -€26,359 | -14.7% |
| Operating profit (loss) | 9901 | €20,475 | €6,348 | -€14,126 | -69.0% |
| Financial income | 75/76B | €813 | €1,949 | +€1,135 | +139.6% |
| Recurring financial income | 75 | €813 | €1,949 | +€1,135 | +139.6% |
| Financial charges | 65/66B | €21,271 | €22,898 | +€1,627 | +7.6% |
| Recurring financial charges | 65 | €21,271 | €22,898 | +€1,627 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €17 | -€14,601 | -€14,618 | |
| Income taxes | 67/77 | -€82 | €1,044 | +€1,127 | |
| Profit (loss) for the period | 9904 | €99 | -€15,645 | -€15,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €99 | -€15,645 | -€15,744 |
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 4 October 2026 via checked.be.