IMMO DUMA: 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.
IMMO DUMA
Largest movements
- Current investments +€22,576
up €22,576 (+40.7%), from €55,427 to €78,003
- Tangible fixed assets -€16,094
down €16,094 (-8.2%), from €196,371 to €180,277
of which Land and buildings: -€14,522
- Cash -€4,958
down €4,958 (-13.7%), from €36,254 to €31,296
mainly Contributions, distributions and other (-€30,000) and Current investments (-€22,576)
- Reserves -€30,000
down €30,000 (-9.9%), from €303,305 to €273,305
of which Distributable reserves: -€30,000
- Profit (loss) carried forward +€22,709
up €22,709 (+22.3%), from -€101,860 to -€79,151
- Other debts +€8,116
up €8,116 (+228.7%), from €3,548 to €11,664
No income-statement line moved by more than 1% of the activity.
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 | €288,236 | €289,623 | +€1,387 | +0.5% |
| Fixed assets | 21/28 | €196,371 | €180,277 | -€16,094 | -8.2% |
| Tangible fixed assets | 22/27 | €196,371 | €180,277 | -€16,094 | -8.2% |
| Land and buildings | 22 | €186,896 | €172,374 | -€14,522 | -7.8% |
| Plant, machinery and equipment | 23 | €9,475 | €7,903 | -€1,572 | -16.6% |
| Current assets | 29/58 | €91,865 | €109,346 | +€17,481 | +19.0% |
| Amounts receivable within one year | 40/41 | €184 | €47 | -€137 | -74.5% |
| Other amounts receivable | 41 | €184 | €47 | -€137 | -74.5% |
| Current investments | 50/53 | €55,427 | €78,003 | +€22,576 | +40.7% |
| Cash at bank and in hand | 54/58 | €36,254 | €31,296 | -€4,958 | -13.7% |
| Total equity and liabilities | 10/49 | €288,236 | €289,623 | +€1,387 | +0.5% |
| Equity | 10/15 | €263,445 | €256,154 | -€7,291 | -2.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €303,305 | €273,305 | -€30,000 | -9.9% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,077 | €11,077 | = | 0.0% |
| Distributable reserves | 133 | €289,129 | €259,129 | -€30,000 | -10.4% |
| Profit (loss) carried forward | 14 | -€101,860 | -€79,151 | +€22,709 | +22.3% |
| Amounts payable | 17/49 | €24,791 | €33,469 | +€8,678 | +35.0% |
| Amounts payable within one year | 42/48 | €21,667 | €29,783 | +€8,116 | +37.5% |
| Financial debts | 43 | €18,000 | €18,000 | = | 0.0% |
| Other loans | 439 | €18,000 | €18,000 | = | 0.0% |
| Trade debts | 44 | €119 | €119 | = | 0.0% |
| Suppliers | 440/4 | €119 | €119 | = | 0.0% |
| Other amounts payable | 47/48 | €3,548 | €11,664 | +€8,116 | +228.7% |
| Accrued charges and deferred income | 492/3 | €3,124 | €3,686 | +€562 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,981 | €16,094 | +€113 | +0.7% |
| Other operating charges | 640/8 | €7,229 | €7,443 | +€214 | +3.0% |
| Gross operating margin | 9900 | €47,269 | €46,933 | -€336 | -0.7% |
| Operating profit (loss) | 9901 | €24,059 | €23,396 | -€663 | -2.8% |
| Financial income | 75/76B | €562 | €108 | -€454 | -80.8% |
| Recurring financial income | 75 | €562 | €108 | -€454 | -80.8% |
| Financial charges | 65/66B | €805 | €795 | -€10 | -1.2% |
| Recurring financial charges | 65 | €805 | €795 | -€10 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €23,816 | €22,709 | -€1,107 | -4.6% |
| Profit (loss) for the period | 9904 | €23,816 | €22,709 | -€1,107 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,816 | €22,709 | -€1,107 | -4.6% |
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 2 October 2026 via checked.be.