IMMO-LAURYSSEN: 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-LAURYSSEN
Largest movements
- Tangible fixed assets -€95,317
down €95,317 (-3.1%), from €3.0m to €2.9m
- Cash +€88,381
up €88,381 (+33.1%), from €267,260 to €355,641
mainly Net result for the year (+€99,958) and Depreciation (+€95,317)
- Debts after one year -€182,330
down €182,330 (-9.4%), from €1.9m to €1.8m
- Short-term financial debts +€81,417
up €81,417 (+36.4%), from €223,691 to €305,108
- Profit (loss) carried forward +€50,289
up €50,289 (+16.9%), from €297,757 to €348,045
- Reserves +€49,669
up €49,669 (+17.8%), from €278,795 to €328,464
of which Tax-exempt reserves: +€49,669
- Financial charges -€12,447
down €12,447 (-12.1%), from €102,907 to €90,460
- Gross operating margin -€5,675
down €5,675 (-1.7%), from €330,253 to €324,579
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 | €3,937,982 | €3,938,260 | +€278 | 0.0% |
| Fixed assets | 21/28 | €3,031,867 | €2,936,550 | -€95,317 | -3.1% |
| Tangible fixed assets | 22/27 | €3,030,442 | €2,935,125 | -€95,317 | -3.1% |
| Land and buildings | 22 | €3,030,442 | €2,935,125 | -€95,317 | -3.1% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €906,115 | €1,001,711 | +€95,595 | +10.6% |
| Amounts receivable within one year | 40/41 | €6,700 | €13,712 | +€7,012 | +105% |
| Other amounts receivable | 41 | €6,700 | €13,712 | +€7,012 | +105% |
| Current investments | 50/53 | €632,155 | €632,155 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €267,260 | €355,641 | +€88,381 | +33.1% |
| Deferred charges and accrued income | 490/1 | - | €202 | +€202 | |
| Total equity and liabilities | 10/49 | €3,937,982 | €3,938,260 | +€278 | 0.0% |
| Equity | 10/15 | €1,576,552 | €1,676,509 | +€99,958 | +6.3% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €278,795 | €328,464 | +€49,669 | +17.8% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,206 | €89,875 | +€49,669 | +124% |
| Distributable reserves | 133 | €138,590 | €138,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,757 | €348,045 | +€50,289 | +16.9% |
| Amounts payable | 17/49 | €2,361,431 | €2,261,751 | -€99,680 | -4.2% |
| Amounts payable after more than one year | 17 | €1,934,339 | €1,752,009 | -€182,330 | -9.4% |
| Financial debts | 170/4 | €1,934,339 | €1,752,009 | -€182,330 | -9.4% |
| Amounts payable within one year | 42/48 | €427,092 | €509,742 | +€82,650 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €180,831 | €182,330 | +€1,499 | +0.8% |
| Financial debts | 43 | €223,691 | €305,108 | +€81,417 | +36.4% |
| Credit institutions | 430/8 | €223,691 | €305,108 | +€81,417 | +36.4% |
| Trade debts | 44 | €79 | €45 | -€34 | -42.5% |
| Suppliers | 440/4 | €79 | €45 | -€34 | -42.5% |
| Taxes, remuneration and social security | 45 | €511 | €442 | -€70 | -13.6% |
| Taxes | 450/3 | €511 | - | -€511 | |
| Remuneration and social security | 454/9 | - | €442 | +€442 | |
| Other amounts payable | 47/48 | €21,979 | €21,817 | -€162 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,317 | €95,317 | -€0 | 0.0% |
| Other operating charges | 640/8 | €15,124 | €16,595 | +€1,471 | +9.7% |
| Gross operating margin | 9900 | €330,253 | €324,579 | -€5,675 | -1.7% |
| Operating profit (loss) | 9901 | €219,812 | €212,666 | -€7,146 | -3.3% |
| Financial income | 75/76B | €10,177 | €10,245 | +€68 | +0.7% |
| Recurring financial income | 75 | €10,177 | €10,245 | +€68 | +0.7% |
| Financial charges | 65/66B | €102,907 | €90,460 | -€12,447 | -12.1% |
| Recurring financial charges | 65 | €102,907 | €90,460 | -€12,447 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €127,082 | €132,451 | +€5,370 | +4.2% |
| Income taxes | 67/77 | €31,269 | €32,493 | +€1,224 | +3.9% |
| Profit (loss) for the period | 9904 | €95,813 | €99,958 | +€4,145 | +4.3% |
| Transfer to tax-exempt reserves | 689 | €40,206 | €49,669 | +€9,464 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,607 | €50,289 | -€5,319 | -9.6% |
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 21 October 2026 via checked.be.