IMMO LEOSOT: 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 LEOSOT
Largest movements
- Tangible fixed assets -€30,479
down €30,479 (-8.3%), from €365,754 to €335,276
- Cash -€5,689
down €5,689 (-42.0%), from €13,543 to €7,854
mainly Current portion of long-term debt (-€16,298) and Other debts (-€9,669)
- Current portion of long-term debt -€16,298
down €16,298 (-63.7%), from €25,575 to €9,276
- Other debts -€9,669
down €9,669 (-2.2%), from €449,058 to €439,388
- Debts after one year -€9,276
down €9,276 (-32.7%), from €28,380 to €19,103
- Financial income -€17,075
no longer reported in 2025 (was €17,075)
- Gross operating margin +€6,991
up €6,991 (+25.1%), from €27,882 to €34,873
- Financial charges +€482
up €482 (+21.4%), from €2,250 to €2,731
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 | €379,297 | €343,130 | -€36,168 | -9.5% |
| Fixed assets | 21/28 | €365,754 | €335,276 | -€30,479 | -8.3% |
| Tangible fixed assets | 22/27 | €365,754 | €335,276 | -€30,479 | -8.3% |
| Land and buildings | 22 | €365,754 | €335,276 | -€30,479 | -8.3% |
| Current assets | 29/58 | €13,543 | €7,854 | -€5,689 | -42.0% |
| Cash at bank and in hand | 54/58 | €13,543 | €7,854 | -€5,689 | -42.0% |
| Total equity and liabilities | 10/49 | €379,297 | €343,130 | -€36,168 | -9.5% |
| Equity | 10/15 | -€125,395 | -€125,768 | -€374 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,995 | -€144,368 | -€374 | -0.3% |
| Amounts payable | 17/49 | €504,692 | €468,898 | -€35,794 | -7.1% |
| Amounts payable after more than one year | 17 | €28,380 | €19,103 | -€9,276 | -32.7% |
| Financial debts | 170/4 | €28,380 | €19,103 | -€9,276 | -32.7% |
| Amounts payable within one year | 42/48 | €476,312 | €449,794 | -€26,518 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €25,575 | €9,276 | -€16,298 | -63.7% |
| Trade debts | 44 | €1,680 | €1,130 | -€550 | -32.7% |
| Suppliers | 440/4 | €1,680 | €1,130 | -€550 | -32.7% |
| Other amounts payable | 47/48 | €449,058 | €439,388 | -€9,669 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,479 | €30,479 | = | 0.0% |
| Other operating charges | 640/8 | €1,714 | €2,036 | +€323 | +18.8% |
| Gross operating margin | 9900 | €27,882 | €34,873 | +€6,991 | +25.1% |
| Operating profit (loss) | 9901 | -€4,310 | €2,358 | +€6,668 | |
| Financial income | 75/76B | €17,075 | - | -€17,075 | |
| Recurring financial income | 75 | €17,075 | - | -€17,075 | |
| Financial charges | 65/66B | €2,250 | €2,731 | +€482 | +21.4% |
| Recurring financial charges | 65 | €2,250 | €2,731 | +€482 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €10,515 | -€374 | -€10,889 | |
| Profit (loss) for the period | 9904 | €10,515 | -€374 | -€10,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,515 | -€374 | -€10,889 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.