IMMO DILMAT - DELENG: 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 DILMAT - DELENG
Largest movements
- Cash -€81,221
down €81,221 (-20.4%), from €397,854 to €316,633
mainly Short-term financial debts (-€83,499) and Receivables within one year (-€5,148)
- Tangible fixed assets -€7,098
down €7,098 (-8.1%), from €87,638 to €80,540
of which Land and buildings: -€7,461
- Receivables within one year +€5,148
up €5,148 (+117%), from €4,403 to €9,552
- Short-term financial debts -€83,499
down €83,499 (-61.2%), from €136,523 to €53,023
- Gross operating margin -€1,204
down €1,204 (-11.5%), from €10,439 to €9,235
- Financial income +€924
up €924 (+69.4%), from €1,333 to €2,257
- Depreciation +€703
up €703 (+9.5%), from €7,398 to €8,102
- Taxes -€339
down €339 (-85.8%), from €395 to €56
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 | €490,332 | €407,186 | -€83,147 | -17.0% |
| Fixed assets | 21/28 | €87,638 | €80,540 | -€7,098 | -8.1% |
| Tangible fixed assets | 22/27 | €87,638 | €80,540 | -€7,098 | -8.1% |
| Land and buildings | 22 | €86,688 | €79,227 | -€7,461 | -8.6% |
| Plant, machinery and equipment | 23 | €950 | €1,313 | +€363 | +38.2% |
| Current assets | 29/58 | €402,695 | €326,646 | -€76,049 | -18.9% |
| Amounts receivable within one year | 40/41 | €4,403 | €9,552 | +€5,148 | +117% |
| Other amounts receivable | 41 | €4,403 | €9,552 | +€5,148 | +117% |
| Cash at bank and in hand | 54/58 | €397,854 | €316,633 | -€81,221 | -20.4% |
| Deferred charges and accrued income | 490/1 | €437 | €461 | +€24 | +5.5% |
| Total equity and liabilities | 10/49 | €490,332 | €407,186 | -€83,147 | -17.0% |
| Equity | 10/15 | €351,392 | €351,702 | +€310 | +0.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €231,392 | €231,702 | +€310 | +0.1% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €219,392 | €219,702 | +€310 | +0.1% |
| Amounts payable | 17/49 | €138,940 | €55,483 | -€83,457 | -60.1% |
| Amounts payable within one year | 42/48 | €138,940 | €55,483 | -€83,457 | -60.1% |
| Financial debts | 43 | €136,523 | €53,023 | -€83,499 | -61.2% |
| Other loans | 439 | €136,523 | €53,023 | -€83,499 | -61.2% |
| Trade debts | 44 | €2,417 | €2,460 | +€43 | +1.8% |
| Suppliers | 440/4 | €2,417 | €2,460 | +€43 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,398 | €8,102 | +€703 | +9.5% |
| Other operating charges | 640/8 | €2,888 | €2,968 | +€80 | +2.8% |
| Gross operating margin | 9900 | €10,439 | €9,235 | -€1,204 | -11.5% |
| Operating profit (loss) | 9901 | €153 | -€1,834 | -€1,987 | |
| Financial income | 75/76B | €1,333 | €2,257 | +€924 | +69.4% |
| Recurring financial income | 75 | €1,333 | €2,257 | +€924 | +69.4% |
| Financial charges | 65/66B | €45 | €57 | +€12 | +26.7% |
| Recurring financial charges | 65 | €45 | €57 | +€12 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €1,441 | €366 | -€1,075 | -74.6% |
| Income taxes | 67/77 | €395 | €56 | -€339 | -85.8% |
| Profit (loss) for the period | 9904 | €1,046 | €310 | -€736 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,046 | €310 | -€736 | -70.4% |
Source: filed annual accounts (NBB), financial years ended 30 August 2024 and 30 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.