C & L IMMO: 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.
C & L IMMO
Largest movements
- Tangible fixed assets -€24,435
down €24,435 (-5.8%), from €421,856 to €397,422
- Other debts -€11,500
down €11,500 (-2.8%), from €409,678 to €398,178
- Debts after one year -€8,345
down €8,345 (-45.8%), from €18,217 to €9,873
- Gross operating margin -€1,480
down €1,480 (-5.5%), from €26,813 to €25,333
- Depreciation -€466
down €466 (-1.9%), from €24,900 to €24,435
- Other operating charges -€321
down €321 (-7.0%), from €4,565 to €4,244
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 | €427,567 | €407,162 | -€20,405 | -4.8% |
| Fixed assets | 21/28 | €421,856 | €397,422 | -€24,435 | -5.8% |
| Tangible fixed assets | 22/27 | €421,856 | €397,422 | -€24,435 | -5.8% |
| Land and buildings | 22 | €421,856 | €397,422 | -€24,435 | -5.8% |
| Current assets | 29/58 | €5,711 | €9,740 | +€4,029 | +70.6% |
| Cash at bank and in hand | 54/58 | €3,437 | €7,401 | +€3,963 | +115.3% |
| Deferred charges and accrued income | 490/1 | €2,273 | €2,339 | +€66 | +2.9% |
| Total equity and liabilities | 10/49 | €427,567 | €407,162 | -€20,405 | -4.8% |
| Equity | 10/15 | -€11,013 | -€14,862 | -€3,849 | -34.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €46 | €46 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46 | €46 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46 | €46 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,059 | -€44,908 | -€3,849 | -9.4% |
| Amounts payable | 17/49 | €438,580 | €422,024 | -€16,557 | -3.8% |
| Amounts payable after more than one year | 17 | €18,217 | €9,873 | -€8,345 | -45.8% |
| Financial debts | 170/4 | €18,217 | €9,873 | -€8,345 | -45.8% |
| Amounts payable within one year | 42/48 | €420,363 | €409,242 | -€11,120 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €8,238 | €8,345 | +€107 | +1.3% |
| Trade debts | 44 | €2,446 | €2,720 | +€273 | +11.2% |
| Suppliers | 440/4 | €2,446 | €2,720 | +€273 | +11.2% |
| Other amounts payable | 47/48 | €409,678 | €398,178 | -€11,500 | -2.8% |
| Accrued charges and deferred income | 492/3 | - | €2,909 | +€2,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,900 | €24,435 | -€466 | -1.9% |
| Other operating charges | 640/8 | €4,565 | €4,244 | -€321 | -7.0% |
| Gross operating margin | 9900 | €26,813 | €25,333 | -€1,480 | -5.5% |
| Operating profit (loss) | 9901 | -€2,652 | -€3,346 | -€693 | -26.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €681 | €503 | -€178 | -26.2% |
| Recurring financial charges | 65 | €681 | €503 | -€178 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,333 | -€3,849 | -€515 | -15.5% |
| Profit (loss) for the period | 9904 | -€3,333 | -€3,849 | -€515 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,333 | -€3,849 | -€515 | -15.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.