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IMMO DN: 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 DN

BE 0438.366.259
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€730
2024 · -€18,112+€18,843
Equity
€81,068
2024 · €80,338+€730
Cash
€1,069
2024 · €9,168-€8,099
Balance sheet total
€208,557
2024 · €228,911-€20,354

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€11,914

    down €11,914 (-7.2%), from €165,806 to €153,892

    of which Furniture and vehicles: -€8,000

  • Cash -€8,099

    down €8,099 (-88.3%), from €9,168 to €1,069

    mainly Debts after one year (-€29,479) and Investment in fixed assets (net) (-€5,157)

Equity and liabilities
  • Debts after one year -€29,479

    down €29,479 (-35.4%), from €83,384 to €53,906

    of which Financial debts: -€29,479

  • Other debts +€7,600

    up €7,600 (+27.4%), from €27,739 to €35,339

Income statement
  • Other operating charges -€11,303

    down €11,303 (-64.9%), from €17,424 to €6,121

  • Gross operating margin +€3,960

    up €3,960 (+16.2%), from €24,430 to €28,390

  • Depreciation -€2,578

    down €2,578 (-13.1%), from €19,649 to €17,071

  • Financial charges -€1,007

    down €1,007 (-18.4%), from €5,480 to €4,473

From the 2024 result to the 2025 result

effect on the 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 -€18,112
Gross operating margin +€3,960
Depreciation +€2,578
Other operating charges +€11,303
Financial income -€3
Financial charges +€1,007
Taxes -€2
Result 2025 €730

Cash bridge derived

cash 2024 to 2025

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 +€25,311
Investment -€5,157
Financing -€28,254
Cash 2024 €9,168
Net result for the year +€730
Depreciation +€17,071
Receivables after one year +€354
Receivables within one year +€865
Deferred charges and accrued income -€880
Trade debts +€345
Other debts +€7,600
Accrued charges and deferred income -€775
Investment in fixed assets (net) -€5,157
Debts after one year -€29,479
Current portion of long-term debt +€2,227
Short-term financial debts -€1,002
Cash 2025 €1,069
Every line side by side 51 lines
Line Code 2024 2025 Change %
Total assets 20/58 €228,911 €208,557 -€20,354 -8.9%
Fixed assets 21/28 €165,955 €154,041 -€11,914 -7.2%
Tangible fixed assets 22/27 €165,806 €153,892 -€11,914 -7.2%
Land and buildings 22 €145,140 €141,225 -€3,914 -2.7%
Furniture and vehicles 24 €20,667 €12,667 -€8,000 -38.7%
Financial fixed assets 28 €149 €149 = 0.0%
Current assets 29/58 €62,956 €54,517 -€8,439 -13.4%
Amounts receivable after more than one year 29 €48,371 €48,017 -€354 -0.7%
Other amounts receivable 291 €48,371 €48,017 -€354 -0.7%
Amounts receivable within one year 40/41 €1,240 €375 -€865 -69.8%
Trade receivables 40 €372 €372 = 0.0%
Other amounts receivable 41 €868 €3 -€865 -99.6%
Cash at bank and in hand 54/58 €9,168 €1,069 -€8,099 -88.3%
Deferred charges and accrued income 490/1 €4,176 €5,056 +€880 +21.1%
Total equity and liabilities 10/49 €228,911 €208,557 -€20,354 -8.9%
Equity 10/15 €80,338 €81,068 +€730 +0.9%
Contributions 10/11 €61,500 €61,500 = 0.0%
Capital 10 €61,500 €61,500 = 0.0%
Issued capital 100 €61,500 €61,500 = 0.0%
Reserves 13 €109,997 €109,997 = 0.0%
Non-distributable reserves 130/1 €6,150 €6,150 = 0.0%
Legal reserve 130 €6,150 €6,150 = 0.0%
Tax-exempt reserves 132 €8,347 €8,347 = 0.0%
Distributable reserves 133 €95,500 €95,500 = 0.0%
Profit (loss) carried forward 14 -€91,159 -€90,429 +€730 +0.8%
Amounts payable 17/49 €148,573 €127,489 -€21,084 -14.2%
Amounts payable after more than one year 17 €83,384 €53,906 -€29,479 -35.4%
Financial debts 170/4 €80,184 €50,706 -€29,479 -36.8%
Other amounts payable 178/9 €3,200 €3,200 = 0.0%
Amounts payable within one year 42/48 €57,982 €67,152 +€9,170 +15.8%
Current portion of amounts payable after more than one year 42 €28,306 €30,533 +€2,227 +7.9%
Financial debts 43 €1,789 €788 -€1,002 -56.0%
Credit institutions 430/8 €1,789 €788 -€1,002 -56.0%
Trade debts 44 €147 €492 +€345 +234.1%
Suppliers 440/4 €147 €492 +€345 +234.1%
Taxes, remuneration and social security 45 €0 - =
Taxes 450/3 €0 - =
Other amounts payable 47/48 €27,739 €35,339 +€7,600 +27.4%
Accrued charges and deferred income 492/3 €7,207 €6,432 -€775 -10.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €19,649 €17,071 -€2,578 -13.1%
Other operating charges 640/8 €17,424 €6,121 -€11,303 -64.9%
Gross operating margin 9900 €24,430 €28,390 +€3,960 +16.2%
Operating profit (loss) 9901 -€12,643 €5,198 +€17,841
Financial income 75/76B €10 €7 -€3 -28.1%
Recurring financial income 75 €10 €7 -€3 -28.1%
Financial charges 65/66B €5,480 €4,473 -€1,007 -18.4%
Recurring financial charges 65 €5,480 €4,473 -€1,007 -18.4%
Profit (loss) for the period before taxes 9903 -€18,112 €732 +€18,845
Income taxes 67/77 - €2 +€2
Profit (loss) for the period 9904 -€18,112 €730 +€18,843
Profit (loss) for the period to be appropriated 9905 -€18,112 €730 +€18,843

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 28 September 2026 via checked.be.