IMMO LEEMANS: 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 LEEMANS
Largest movements
- Receivables within one year +€14,879
up €14,879 (+67.3%), from €22,105 to €36,984
of which Trade receivables: +€14,880
- Deferred charges and accrued income -€4,252
down €4,252 (-45.2%), from €9,416 to €5,164
- Cash -€3,110
down €3,110 (-58.2%), from €5,343 to €2,233
mainly Receivables within one year (-€14,879) and Other debts (-€6,525)
- Tangible fixed assets -€1,752
down €1,752 (-74.9%), from €2,338 to €586
- Profit (loss) carried forward +€8,083
up €8,083 (+11.9%), from -€67,871 to -€59,788
- Other debts -€6,525
down €6,525 (-10.7%), from €60,784 to €54,259
- Tax, wage and social debts +€4,223
up €4,223 (+200.3%), from €2,108 to €6,332
- Gross operating margin +€45,300
up €45,300, from -€34,051 to €11,249
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 | €39,202 | €44,967 | +€5,765 | +14.7% |
| Fixed assets | 21/28 | €2,338 | €586 | -€1,752 | -74.9% |
| Tangible fixed assets | 22/27 | €2,338 | €586 | -€1,752 | -74.9% |
| Furniture and vehicles | 24 | €2,338 | €586 | -€1,752 | -74.9% |
| Current assets | 29/58 | €36,864 | €44,381 | +€7,517 | +20.4% |
| Amounts receivable within one year | 40/41 | €22,105 | €36,984 | +€14,879 | +67.3% |
| Trade receivables | 40 | €22,100 | €36,980 | +€14,880 | +67.3% |
| Other amounts receivable | 41 | €5 | €4 | -€1 | -25.0% |
| Cash at bank and in hand | 54/58 | €5,343 | €2,233 | -€3,110 | -58.2% |
| Deferred charges and accrued income | 490/1 | €9,416 | €5,164 | -€4,252 | -45.2% |
| Total equity and liabilities | 10/49 | €39,202 | €44,967 | +€5,765 | +14.7% |
| Equity | 10/15 | -€23,865 | -€15,781 | +€8,083 | +33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,407 | €25,407 | = | 0.0% |
| Distributable reserves | 133 | €25,407 | €25,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,871 | -€59,788 | +€8,083 | +11.9% |
| Amounts payable | 17/49 | €63,067 | €60,748 | -€2,318 | -3.7% |
| Amounts payable within one year | 42/48 | €63,067 | €60,748 | -€2,318 | -3.7% |
| Trade debts | 44 | €175 | €158 | -€17 | -9.7% |
| Suppliers | 440/4 | €175 | €158 | -€17 | -9.7% |
| Taxes, remuneration and social security | 45 | €2,108 | €6,332 | +€4,223 | +200.3% |
| Taxes | 450/3 | €2,108 | €6,332 | +€4,223 | +200.3% |
| Other amounts payable | 47/48 | €60,784 | €54,259 | -€6,525 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,015 | €1,752 | -€264 | -13.1% |
| Other operating charges | 640/8 | €875 | €1,083 | +€208 | +23.8% |
| Gross operating margin | 9900 | -€34,051 | €11,249 | +€45,300 | |
| Operating profit (loss) | 9901 | -€36,941 | €8,414 | +€45,356 | |
| Financial charges | 65/66B | €187 | €237 | +€50 | +26.7% |
| Recurring financial charges | 65 | €187 | €237 | +€50 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€37,128 | €8,178 | +€45,306 | |
| Income taxes | 67/77 | €124 | €94 | -€30 | -24.1% |
| Profit (loss) for the period | 9904 | -€37,252 | €8,083 | +€45,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,252 | €8,083 | +€45,336 |
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 10 October 2026 via checked.be.