IMMO DLS: 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 DLS
Largest movements
- Tangible fixed assets -€9,052
down €9,052 (-3.0%), from €304,222 to €295,170
of which Land and buildings: -€7,623
- Cash +€3,538
up €3,538 (+78.7%), from €4,498 to €8,036
mainly Depreciation (+€9,052) and Net result for the year (+€5,876)
- Debts after one year -€11,401
down €11,401 (-6.1%), from €188,025 to €176,623
- Profit (loss) carried forward +€5,876
up €5,876 (+207.3%), from €2,835 to €8,710
- Gross operating margin -€4,047
down €4,047 (-12.6%), from €32,239 to €28,191
- Financial charges -€3,500
down €3,500 (-29.4%), from €11,899 to €8,398
- Depreciation -€3,052
down €3,052 (-25.2%), from €12,104 to €9,052
- Other operating charges -€1,852
down €1,852 (-42.1%), from €4,402 to €2,550
- Taxes +€1,316
up €1,316 (+131.6%), from €1,000 to €2,316
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 | €310,219 | €305,265 | -€4,955 | -1.6% |
| Fixed assets | 21/28 | €304,222 | €295,170 | -€9,052 | -3.0% |
| Tangible fixed assets | 22/27 | €304,222 | €295,170 | -€9,052 | -3.0% |
| Land and buildings | 22 | €298,374 | €290,751 | -€7,623 | -2.6% |
| Plant, machinery and equipment | 23 | €5,848 | €4,418 | -€1,429 | -24.4% |
| Current assets | 29/58 | €5,998 | €10,095 | +€4,097 | +68.3% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,684 | +€184 | +12.3% |
| Other amounts receivable | 41 | €1,500 | €1,684 | +€184 | +12.3% |
| Cash at bank and in hand | 54/58 | €4,498 | €8,036 | +€3,538 | +78.7% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €310,219 | €305,265 | -€4,955 | -1.6% |
| Equity | 10/15 | €27,835 | €33,710 | +€5,876 | +21.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,835 | €8,710 | +€5,876 | +207.3% |
| Amounts payable | 17/49 | €282,385 | €271,554 | -€10,830 | -3.8% |
| Amounts payable after more than one year | 17 | €188,025 | €176,623 | -€11,401 | -6.1% |
| Financial debts | 170/4 | €188,025 | €176,623 | -€11,401 | -6.1% |
| Amounts payable within one year | 42/48 | €93,251 | €94,481 | +€1,229 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €10,935 | €11,401 | +€467 | +4.3% |
| Other amounts payable | 47/48 | €82,317 | €83,080 | +€763 | +0.9% |
| Accrued charges and deferred income | 492/3 | €1,109 | €450 | -€659 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,104 | €9,052 | -€3,052 | -25.2% |
| Other operating charges | 640/8 | €4,402 | €2,550 | -€1,852 | -42.1% |
| Gross operating margin | 9900 | €32,239 | €28,191 | -€4,047 | -12.6% |
| Operating profit (loss) | 9901 | €15,733 | €16,590 | +€856 | +5.4% |
| Financial charges | 65/66B | €11,899 | €8,398 | -€3,500 | -29.4% |
| Recurring financial charges | 65 | €11,899 | €8,398 | -€3,500 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €3,835 | €8,191 | +€4,357 | +113.6% |
| Income taxes | 67/77 | €1,000 | €2,316 | +€1,316 | +131.6% |
| Profit (loss) for the period | 9904 | €2,835 | €5,876 | +€3,041 | +107.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,835 | €5,876 | +€3,041 | +107.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.