IMMO LAUJUMA: 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 LAUJUMA
Largest movements
- Tangible fixed assets +€14,401
up €14,401 (+8.7%), from €165,092 to €179,493
of which Furniture and vehicles: +€22,463
- Cash +€7,506
up €7,506 (+39.2%), from €19,159 to €26,665
mainly Tax, wage and social debts (+€18,853) and Net result for the year (+€16,287)
- Receivables within one year +€2,670
up €2,670 (+29.4%), from €9,075 to €11,745
- Reserves +€21,043
up €21,043 (+50.0%), from €42,045 to €63,087
- Tax, wage and social debts +€18,853
up €18,853 (+106%), from €17,865 to €36,718
of which Remuneration and social security: +€18,000
- Profit (loss) carried forward -€4,755
no longer reported in 2025 (was €4,755)
- Other debts -€4,165
down €4,165 (-11.4%), from €36,501 to €32,336
- Current portion of long-term debt -€3,702
down €3,702 (-100%), from €3,702 to €0
- Gross operating margin +€19,111
up €19,111 (+83.4%), from €22,918 to €42,030
- Taxes +€4,352
up €4,352 (+257%), from €1,695 to €6,047
- Depreciation +€2,583
up €2,583 (+23.0%), from €11,255 to €13,838
- Financial charges +€622
up €622 (+145%), from €429 to €1,050
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 | €197,663 | €223,413 | +€25,750 | +13.0% |
| Fixed assets | 21/28 | €165,092 | €179,493 | +€14,401 | +8.7% |
| Tangible fixed assets | 22/27 | €165,092 | €179,493 | +€14,401 | +8.7% |
| Land and buildings | 22 | €154,016 | €146,378 | -€7,638 | -5.0% |
| Plant, machinery and equipment | 23 | €1,248 | €824 | -€424 | -34.0% |
| Furniture and vehicles | 24 | €9,828 | €32,292 | +€22,463 | +229% |
| Current assets | 29/58 | €32,570 | €43,919 | +€11,349 | +34.8% |
| Amounts receivable within one year | 40/41 | €9,075 | €11,745 | +€2,670 | +29.4% |
| Trade receivables | 40 | €9,075 | €11,745 | +€2,670 | +29.4% |
| Cash at bank and in hand | 54/58 | €19,159 | €26,665 | +€7,506 | +39.2% |
| Deferred charges and accrued income | 490/1 | €4,336 | €5,509 | +€1,173 | +27.0% |
| Total equity and liabilities | 10/49 | €197,663 | €223,413 | +€25,750 | +13.0% |
| Equity | 10/15 | €134,801 | €151,088 | +€16,287 | +12.1% |
| Contributions | 10/11 | €88,001 | €88,001 | = | 0.0% |
| Capital | 10 | €88,001 | €88,001 | = | 0.0% |
| Issued capital | 100 | €88,001 | €88,001 | = | 0.0% |
| Reserves | 13 | €42,045 | €63,087 | +€21,043 | +50.0% |
| Distributable reserves | 133 | €42,045 | €63,087 | +€21,043 | +50.0% |
| Profit (loss) carried forward | 14 | €4,755 | - | -€4,755 | |
| Amounts payable | 17/49 | €62,861 | €72,324 | +€9,463 | +15.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,861 | €72,324 | +€9,463 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €3,702 | €0 | -€3,702 | -100% |
| Trade debts | 44 | €4,794 | €3,271 | -€1,523 | -31.8% |
| Suppliers | 440/4 | €4,794 | €3,271 | -€1,523 | -31.8% |
| Taxes, remuneration and social security | 45 | €17,865 | €36,718 | +€18,853 | +106% |
| Taxes | 450/3 | €8,865 | €9,718 | +€853 | +9.6% |
| Remuneration and social security | 454/9 | €9,000 | €27,000 | +€18,000 | +200% |
| Other amounts payable | 47/48 | €36,501 | €32,336 | -€4,165 | -11.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,255 | €13,838 | +€2,583 | +23.0% |
| Other operating charges | 640/8 | €4,785 | €4,807 | +€22 | +0.5% |
| Gross operating margin | 9900 | €22,918 | €42,030 | +€19,111 | +83.4% |
| Operating profit (loss) | 9901 | €6,878 | €23,384 | +€16,506 | +240% |
| Financial income | 75/76B | €1 | €1 | -€0 | -28.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -28.5% |
| Financial charges | 65/66B | €429 | €1,050 | +€622 | +145% |
| Recurring financial charges | 65 | €429 | €1,050 | +€622 | +145% |
| Profit (loss) for the period before taxes | 9903 | €6,451 | €22,334 | +€15,884 | +246% |
| Income taxes | 67/77 | €1,695 | €6,047 | +€4,352 | +257% |
| Profit (loss) for the period | 9904 | €4,755 | €16,287 | +€11,532 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €4,755 | €16,287 | +€11,532 | +243% |
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 24 October 2026 via checked.be.