IMMO LEJEUNE: 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 LEJEUNE
Largest movements
- Tangible fixed assets -€24,612
down €24,612 (-8.9%), from €275,887 to €251,275
of which Land and buildings: -€16,109
- Cash +€21,115
up €21,115 (+54.9%), from €38,447 to €59,562
mainly Depreciation (+€24,612) and Provisions (+€13,391)
- Receivables after one year +€13,500
new in 2025: €13,500
- Deferred charges and accrued income -€13,314
down €13,314 (-77.1%), from €17,275 to €3,961
- Receivables within one year -€3,537
down €3,537 (-78.2%), from €4,524 to €987
of which Other amounts receivable: -€3,577
- Reserves -€17,773
down €17,773 (-5.6%), from €319,403 to €301,631
of which Tax-exempt reserves: -€16,000
- Provisions +€13,391
new in 2025: €13,391
- Depreciation -€16,227
down €16,227 (-39.7%), from €40,839 to €24,612
- Gross operating margin +€5,274
up €5,274 (+27.8%), from €18,968 to €24,241
- Financial income +€343
new in 2025: €343
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 | €336,133 | €329,285 | -€6,848 | -2.0% |
| Fixed assets | 21/28 | €275,887 | €251,275 | -€24,612 | -8.9% |
| Tangible fixed assets | 22/27 | €275,887 | €251,275 | -€24,612 | -8.9% |
| Land and buildings | 22 | €263,175 | €247,065 | -€16,109 | -6.1% |
| Plant, machinery and equipment | 23 | €12,712 | €4,209 | -€8,503 | -66.9% |
| Current assets | 29/58 | €60,246 | €78,010 | +€17,765 | +29.5% |
| Amounts receivable after more than one year | 29 | - | €13,500 | +€13,500 | |
| Other amounts receivable | 291 | - | €13,500 | +€13,500 | |
| Amounts receivable within one year | 40/41 | €4,524 | €987 | -€3,537 | -78.2% |
| Trade receivables | 40 | - | €41 | +€41 | |
| Other amounts receivable | 41 | €4,524 | €947 | -€3,577 | -79.1% |
| Cash at bank and in hand | 54/58 | €38,447 | €59,562 | +€21,115 | +54.9% |
| Deferred charges and accrued income | 490/1 | €17,275 | €3,961 | -€13,314 | -77.1% |
| Total equity and liabilities | 10/49 | €336,133 | €329,285 | -€6,848 | -2.0% |
| Equity | 10/15 | €331,798 | €314,025 | -€17,773 | -5.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €319,403 | €301,631 | -€17,773 | -5.6% |
| Tax-exempt reserves | 132 | €73,213 | €57,213 | -€16,000 | -21.9% |
| Distributable reserves | 133 | €246,190 | €244,418 | -€1,773 | -0.7% |
| Provisions and deferred taxes | 16 | - | €13,391 | +€13,391 | |
| Deferred taxes | 168 | - | €13,391 | +€13,391 | |
| Amounts payable | 17/49 | €4,334 | €1,868 | -€2,466 | -56.9% |
| Amounts payable within one year | 42/48 | €4,334 | €1,868 | -€2,466 | -56.9% |
| Trade debts | 44 | - | €200 | +€200 | |
| Suppliers | 440/4 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €4,334 | €1,669 | -€2,666 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,839 | €24,612 | -€16,227 | -39.7% |
| Other operating charges | 640/8 | €4,135 | €4,258 | +€123 | +3.0% |
| Gross operating margin | 9900 | €18,968 | €24,241 | +€5,274 | +27.8% |
| Operating profit (loss) | 9901 | -€26,007 | -€4,629 | +€21,378 | +82.2% |
| Financial income | 75/76B | - | €343 | +€343 | |
| Recurring financial income | 75 | - | €343 | +€343 | |
| Financial charges | 65/66B | €36 | €96 | +€60 | +169% |
| Recurring financial charges | 65 | €36 | €96 | +€60 | +169% |
| Profit (loss) for the period before taxes | 9903 | -€26,042 | -€4,382 | +€21,660 | +83.2% |
| Transfer from deferred taxes | 780 | €2,731 | €652 | -€2,079 | -76.1% |
| Profit (loss) for the period | 9904 | -€23,311 | -€3,730 | +€19,581 | +84.0% |
| Transfer from tax-exempt reserves | 789 | €8,193 | €1,957 | -€6,236 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,118 | -€1,773 | +€13,345 | +88.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.