C.P.L.L. IMMO: 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.
C.P.L.L. IMMO
Largest movements
- Tangible fixed assets -€9,145
down €9,145 (-2.7%), from €341,644 to €332,499
of which Land and buildings: -€31,055
- Cash -€4,182
down €4,182 (-8.3%), from €50,255 to €46,073
mainly Investment in fixed assets (net) (-€32,852) and Other debts (-€4,423)
- Other debts -€4,423
down €4,423 (-3.4%), from €131,537 to €127,114
- Depreciation +€4,581
up €4,581 (+12.2%), from €37,416 to €41,997
- Gross operating margin -€3,687
down €3,687 (-5.8%), from €63,175 to €59,488
- Financial charges -€3,032
down €3,032 (-26.4%), from €11,500 to €8,468
of which Financial charges: -€1,951
- Taxes -€2,348
down €2,348 (-48.1%), from €4,881 to €2,533
- Other operating charges +€1,060
up €1,060 (+16.7%), from €6,339 to €7,399
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 | €394,722 | €385,150 | -€9,572 | -2.4% |
| Fixed assets | 21/28 | €341,644 | €332,499 | -€9,145 | -2.7% |
| Tangible fixed assets | 22/27 | €341,644 | €332,499 | -€9,145 | -2.7% |
| Land and buildings | 22 | €321,162 | €290,107 | -€31,055 | -9.7% |
| Plant, machinery and equipment | 23 | €20,482 | €14,841 | -€5,641 | -27.5% |
| Furniture and vehicles | 24 | - | €27,551 | +€27,551 | |
| Current assets | 29/58 | €53,078 | €52,651 | -€427 | -0.8% |
| Amounts receivable within one year | 40/41 | €1,700 | €3,600 | +€1,900 | +112% |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €1,100 | €3,600 | +€2,500 | +227% |
| Cash at bank and in hand | 54/58 | €50,255 | €46,073 | -€4,182 | -8.3% |
| Deferred charges and accrued income | 490/1 | €1,123 | €2,979 | +€1,856 | +165% |
| Total equity and liabilities | 10/49 | €394,722 | €385,150 | -€9,572 | -2.4% |
| Equity | 10/15 | €255,963 | €255,054 | -€909 | -0.4% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,063 | €234,154 | -€909 | -0.4% |
| Amounts payable | 17/49 | €138,759 | €130,096 | -€8,663 | -6.2% |
| Amounts payable within one year | 42/48 | €138,759 | €130,096 | -€8,663 | -6.2% |
| Trade debts | 44 | €1,520 | €449 | -€1,071 | -70.4% |
| Suppliers | 440/4 | €1,520 | €449 | -€1,071 | -70.4% |
| Taxes, remuneration and social security | 45 | €5,702 | €2,533 | -€3,169 | -55.6% |
| Taxes | 450/3 | €5,702 | €2,533 | -€3,169 | -55.6% |
| Other amounts payable | 47/48 | €131,537 | €127,114 | -€4,423 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,416 | €41,997 | +€4,581 | +12.2% |
| Other operating charges | 640/8 | €6,339 | €7,399 | +€1,060 | +16.7% |
| Gross operating margin | 9900 | €63,175 | €59,488 | -€3,687 | -5.8% |
| Operating profit (loss) | 9901 | €19,420 | €10,092 | -€9,328 | -48.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,500 | €8,468 | -€3,032 | -26.4% |
| Recurring financial charges | 65 | €10,419 | €8,468 | -€1,951 | -18.7% |
| Non-recurring financial charges | 66B | €1,081 | - | -€1,081 | |
| Profit (loss) for the period before taxes | 9903 | €7,920 | €1,624 | -€6,296 | -79.5% |
| Income taxes | 67/77 | €4,881 | €2,533 | -€2,348 | -48.1% |
| Profit (loss) for the period | 9904 | €3,039 | -€909 | -€3,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,039 | -€909 | -€3,948 |
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 22 October 2026 via checked.be.