IMMO LEMAN: what changed
Two fiscal 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 LEMAN
Largest movements
- Tangible fixed assets -€17,245
down €17,245 (-3.2%), from €531,070 to €513,825
- Debts after one year -€27,233
down €27,233 (-8.4%), from €325,937 to €298,704
- Other debts +€10,555
up €10,555 (+7.2%), from €146,367 to €156,922
- Profit (loss) carried forward +€10,396
up €10,396 (+34.4%), from €30,194 to €40,591
- Depreciation -€25,630
down €25,630 (-59.8%), from €42,875 to €17,245
- Financial income -€6,874
down €6,874 (-81.4%), from €8,445 to €1,571
- Gross operating margin +€6,056
up €6,056 (+16.3%), from €37,173 to €43,230
- Financial charges -€825
down €825 (-5.8%), from €14,160 to €13,335
- Other operating charges -€501
down €501 (-11.6%), from €4,326 to €3,825
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 | €560,745 | €544,584 | -€16,162 | -2.9% |
| Fixed assets | 21/28 | €532,748 | €515,503 | -€17,245 | -3.2% |
| Tangible fixed assets | 22/27 | €531,070 | €513,825 | -€17,245 | -3.2% |
| Land and buildings | 22 | €531,070 | €513,825 | -€17,245 | -3.2% |
| Financial fixed assets | 28 | €1,678 | €1,678 | = | 0.0% |
| Current assets | 29/58 | €27,997 | €29,080 | +€1,083 | +3.9% |
| Amounts receivable after more than one year | 29 | €23,318 | €26,542 | +€3,224 | +13.8% |
| Other amounts receivable | 291 | €23,318 | €26,542 | +€3,224 | +13.8% |
| Cash at bank and in hand | 54/58 | €3,655 | €811 | -€2,844 | -77.8% |
| Deferred charges and accrued income | 490/1 | €1,025 | €1,727 | +€702 | +68.5% |
| Total equity and liabilities | 10/49 | €560,745 | €544,584 | -€16,162 | -2.9% |
| Equity | 10/15 | €38,254 | €48,651 | +€10,396 | +27.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,194 | €40,591 | +€10,396 | +34.4% |
| Amounts payable | 17/49 | €522,491 | €495,933 | -€26,558 | -5.1% |
| Amounts payable after more than one year | 17 | €325,937 | €298,704 | -€27,233 | -8.4% |
| Financial debts | 170/4 | €325,937 | €298,704 | -€27,233 | -8.4% |
| Amounts payable within one year | 42/48 | €193,596 | €197,229 | +€3,633 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €28,577 | €27,233 | -€1,343 | -4.7% |
| Trade debts | 44 | €14,196 | €12,991 | -€1,205 | -8.5% |
| Suppliers | 440/4 | €14,196 | €12,991 | -€1,205 | -8.5% |
| Taxes, remuneration and social security | 45 | €4,457 | €83 | -€4,373 | -98.1% |
| Taxes | 450/3 | €4,457 | €83 | -€4,373 | -98.1% |
| Other amounts payable | 47/48 | €146,367 | €156,922 | +€10,555 | +7.2% |
| Accrued charges and deferred income | 492/3 | €2,958 | - | -€2,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,875 | €17,245 | -€25,630 | -59.8% |
| Other operating charges | 640/8 | €4,326 | €3,825 | -€501 | -11.6% |
| Gross operating margin | 9900 | €37,173 | €43,230 | +€6,056 | +16.3% |
| Operating profit (loss) | 9901 | -€10,028 | €22,160 | +€32,188 | |
| Financial income | 75/76B | €8,445 | €1,571 | -€6,874 | -81.4% |
| Recurring financial income | 75 | €8,445 | €1,571 | -€6,874 | -81.4% |
| Financial charges | 65/66B | €14,160 | €13,335 | -€825 | -5.8% |
| Recurring financial charges | 65 | €14,160 | €13,335 | -€825 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,742 | €10,396 | +€26,138 | |
| Profit (loss) for the period | 9904 | -€15,742 | €10,396 | +€26,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,742 | €10,396 | +€26,138 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.