Immo C&L: 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 C&L
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€67,273
up €67,273 (+103.3%), from €65,123 to €132,396
mainly Current investments (+€100,000) and Deferred charges and accrued income (+€3,367)
- Receivables within one year +€5,977
up €5,977 (+41.3%), from €14,483 to €20,461
- Deferred charges and accrued income -€3,367
down €3,367 (-72.6%), from €4,638 to €1,271
- Profit (loss) carried forward -€30,842
down €30,842 (-44.0%), from €70,068 to €39,226
- Financial income +€3,233
up €3,233 (+2336.6%), from €138 to €3,371
- Taxes -€3,003
down €3,003 (-100.0%), from €3,003 to €0
- Gross operating margin -€657
down €657 (-3.8%), from €17,300 to €16,643
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 | €265,886 | €235,106 | -€30,780 | -11.6% |
| Fixed assets | 21/28 | €81,641 | €80,978 | -€664 | -0.8% |
| Tangible fixed assets | 22/27 | €81,525 | €80,861 | -€664 | -0.8% |
| Land and buildings | 22 | €81,525 | €80,861 | -€664 | -0.8% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €184,245 | €154,128 | -€30,117 | -16.3% |
| Amounts receivable within one year | 40/41 | €14,483 | €20,461 | +€5,977 | +41.3% |
| Other amounts receivable | 41 | €14,483 | €20,461 | +€5,977 | +41.3% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €65,123 | €132,396 | +€67,273 | +103.3% |
| Deferred charges and accrued income | 490/1 | €4,638 | €1,271 | -€3,367 | -72.6% |
| Total equity and liabilities | 10/49 | €265,886 | €235,106 | -€30,780 | -11.6% |
| Equity | 10/15 | €264,386 | €233,544 | -€30,842 | -11.7% |
| Contributions | 10/11 | €54,453 | €54,453 | = | 0.0% |
| Reserves | 13 | €139,865 | €139,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,445 | €5,445 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,445 | €5,445 | = | 0.0% |
| Distributable reserves | 133 | €134,420 | €134,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,068 | €39,226 | -€30,842 | -44.0% |
| Amounts payable | 17/49 | €1,500 | €1,562 | +€62 | +4.1% |
| Amounts payable within one year | 42/48 | €1,500 | €1,500 | = | 0.0% |
| Trade debts | 44 | €1,500 | €1,500 | = | 0.0% |
| Suppliers | 440/4 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €664 | = | 0.0% |
| Other operating charges | 640/8 | €4,713 | €4,844 | +€131 | +2.8% |
| Non-recurring operating charges | 66A | - | €45,300 | +€45,300 | |
| Gross operating margin | 9900 | €17,300 | €16,643 | -€657 | -3.8% |
| Operating profit (loss) | 9901 | €11,924 | -€34,165 | -€46,088 | |
| Financial income | 75/76B | €138 | €3,371 | +€3,233 | +2336.6% |
| Recurring financial income | 75 | €138 | €3,371 | +€3,233 | +2336.6% |
| Financial charges | 65/66B | €52 | €49 | -€3 | -6.3% |
| Recurring financial charges | 65 | €52 | €49 | -€3 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €12,010 | -€30,842 | -€42,852 | |
| Income taxes | 67/77 | €3,003 | €0 | -€3,003 | -100.0% |
| Profit (loss) for the period | 9904 | €9,008 | -€30,842 | -€39,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,008 | -€30,842 | -€39,850 |
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 7 October 2026 via checked.be.