IMMO - LABRIS: 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.
IMMO - LABRIS
Largest movements
- Tangible fixed assets -€94,655
down €94,655 (-4.4%), from €2.2m to €2.1m
of which Land and buildings: -€94,033
- Cash +€22,427
up €22,427 (+32.2%), from €69,550 to €91,977
mainly Debts after one year (+€726,050) and Other debts (+€126,091)
- Profit (loss) carried forward -€889,495
down €889,495 (-89.6%), from €992,424 to €102,929
- Debts after one year +€726,050
up €726,050 (+348%), from €208,529 to €934,579
- Other debts +€126,091
up €126,091 (+217%), from €58,087 to €184,178
- Reserves -€55,000
down €55,000 (-18.6%), from €295,100 to €240,100
of which Distributable reserves: -€55,000
- Depreciation -€20,846
down €20,846 (-18.0%), from €115,501 to €94,655
- Taxes +€14,563
up €14,563 (+78.9%), from €18,464 to €33,027
- Gross operating margin +€8,300
up €8,300 (+3.1%), from €267,550 to €275,850
- Other operating charges -€4,402
down €4,402 (-8.9%), from €49,724 to €45,322
- Financial charges -€2,765
down €2,765 (-35.2%), from €7,847 to €5,081
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 | €2,239,840 | €2,150,594 | -€89,246 | -4.0% |
| Fixed assets | 21/28 | €2,151,471 | €2,056,816 | -€94,655 | -4.4% |
| Tangible fixed assets | 22/27 | €2,151,471 | €2,056,816 | -€94,655 | -4.4% |
| Land and buildings | 22 | €2,149,848 | €2,055,814 | -€94,033 | -4.4% |
| Furniture and vehicles | 24 | €1,623 | €1,002 | -€621 | -38.3% |
| Current assets | 29/58 | €88,369 | €93,778 | +€5,408 | +6.1% |
| Amounts receivable within one year | 40/41 | €18,457 | €1,539 | -€16,918 | -91.7% |
| Trade receivables | 40 | €113 | - | -€113 | |
| Other amounts receivable | 41 | €18,344 | €1,539 | -€16,805 | -91.6% |
| Cash at bank and in hand | 54/58 | €69,550 | €91,977 | +€22,427 | +32.2% |
| Deferred charges and accrued income | 490/1 | €362 | €262 | -€101 | -27.8% |
| Total equity and liabilities | 10/49 | €2,239,840 | €2,150,594 | -€89,246 | -4.0% |
| Equity | 10/15 | €1,963,524 | €1,019,029 | -€944,495 | -48.1% |
| Contributions | 10/11 | €676,000 | €676,000 | = | 0.0% |
| Capital | 10 | €676,000 | €676,000 | = | 0.0% |
| Issued capital | 100 | €676,000 | €676,000 | = | 0.0% |
| Reserves | 13 | €295,100 | €240,100 | -€55,000 | -18.6% |
| Non-distributable reserves | 130/1 | €67,600 | €67,600 | = | 0.0% |
| Legal reserve | 130 | €67,600 | €67,600 | = | 0.0% |
| Distributable reserves | 133 | €227,500 | €172,500 | -€55,000 | -24.2% |
| Profit (loss) carried forward | 14 | €992,424 | €102,929 | -€889,495 | -89.6% |
| Amounts payable | 17/49 | €276,316 | €1,131,565 | +€855,249 | +310% |
| Amounts payable after more than one year | 17 | €208,529 | €934,579 | +€726,050 | +348% |
| Financial debts | 170/4 | €208,529 | €934,579 | +€726,050 | +348% |
| Amounts payable within one year | 42/48 | €65,129 | €194,424 | +€129,294 | +199% |
| Trade debts | 44 | €1,099 | €1,718 | +€619 | +56.4% |
| Suppliers | 440/4 | €1,099 | €1,718 | +€619 | +56.4% |
| Taxes, remuneration and social security | 45 | €5,943 | €8,527 | +€2,584 | +43.5% |
| Taxes | 450/3 | €5,943 | €8,527 | +€2,584 | +43.5% |
| Other amounts payable | 47/48 | €58,087 | €184,178 | +€126,091 | +217% |
| Accrued charges and deferred income | 492/3 | €2,658 | €2,562 | -€96 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,501 | €94,655 | -€20,846 | -18.0% |
| Other operating charges | 640/8 | €49,724 | €45,322 | -€4,402 | -8.9% |
| Gross operating margin | 9900 | €267,550 | €275,850 | +€8,300 | +3.1% |
| Operating profit (loss) | 9901 | €102,325 | €135,873 | +€33,548 | +32.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,847 | €5,081 | -€2,765 | -35.2% |
| Recurring financial charges | 65 | €7,847 | €5,081 | -€2,765 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €94,479 | €130,792 | +€36,313 | +38.4% |
| Income taxes | 67/77 | €18,464 | €33,027 | +€14,563 | +78.9% |
| Profit (loss) for the period | 9904 | €76,015 | €97,765 | +€21,750 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,015 | €97,765 | +€21,750 | +28.6% |
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 25 October 2026 via checked.be.