IMMO-LEROI: 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-LEROI
Largest movements
- Cash +€46,946
up €46,946 (+133%), from €35,228 to €82,174
mainly Receivables within one year (+€40,242) and Depreciation (+€8,423)
- Receivables within one year -€40,242
down €40,242 (-68.8%), from €58,457 to €18,215
of which Other amounts receivable: -€37,822
- Tangible fixed assets -€6,423
down €6,423 (-11.3%), from €56,935 to €50,511
of which Land and buildings: -€5,793
- Trade debts -€5,929
down €5,929 (-45.1%), from €13,136 to €7,206
- Tax, wage and social debts +€5,776
up €5,776 (+52.2%), from €11,056 to €16,832
of which Taxes: +€4,904
- Profit (loss) carried forward +€4,501
up €4,501 (+1.7%), from €272,369 to €276,870
- Other debts -€4,066
down €4,066 (-100%), from €4,066 to €0
- Staff costs +€3,637
up €3,637 (+31.0%), from €11,746 to €15,383
- Gross operating margin -€2,998
down €2,998 (-7.4%), from €40,749 to €37,751
- Depreciation -€2,085
down €2,085 (-19.8%), from €10,509 to €8,423
- Taxes -€1,544
down €1,544 (-48.6%), from €3,179 to €1,635
- Other operating charges +€892
up €892 (+20.1%), from €4,449 to €5,341
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 | €336,571 | €336,852 | +€281 | +0.1% |
| Fixed assets | 21/28 | €57,343 | €50,920 | -€6,423 | -11.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €56,935 | €50,511 | -€6,423 | -11.3% |
| Land and buildings | 22 | €52,585 | €46,792 | -€5,793 | -11.0% |
| Plant, machinery and equipment | 23 | €2,868 | €1,132 | -€1,736 | -60.5% |
| Furniture and vehicles | 24 | €1,481 | €2,588 | +€1,106 | +74.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €408 | €408 | = | 0.0% |
| Current assets | 29/58 | €279,228 | €285,933 | +€6,704 | +2.4% |
| Stocks and contracts in progress | 3 | €185,543 | €185,543 | = | 0.0% |
| Stocks | 30/36 | €185,543 | €185,543 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,457 | €18,215 | -€40,242 | -68.8% |
| Trade receivables | 40 | €5,779 | €3,359 | -€2,420 | -41.9% |
| Other amounts receivable | 41 | €52,678 | €14,857 | -€37,822 | -71.8% |
| Cash at bank and in hand | 54/58 | €35,228 | €82,174 | +€46,946 | +133% |
| Total equity and liabilities | 10/49 | €336,571 | €336,852 | +€281 | +0.1% |
| Equity | 10/15 | €308,313 | €312,813 | +€4,501 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,544 | €23,544 | = | 0.0% |
| Distributable reserves | 133 | €23,544 | €23,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,369 | €276,870 | +€4,501 | +1.7% |
| Amounts payable | 17/49 | €28,259 | €24,039 | -€4,220 | -14.9% |
| Amounts payable within one year | 42/48 | €28,259 | €24,039 | -€4,220 | -14.9% |
| Trade debts | 44 | €13,136 | €7,206 | -€5,929 | -45.1% |
| Suppliers | 440/4 | €13,136 | €7,206 | -€5,929 | -45.1% |
| Taxes, remuneration and social security | 45 | €11,056 | €16,832 | +€5,776 | +52.2% |
| Taxes | 450/3 | €8,434 | €13,338 | +€4,904 | +58.1% |
| Remuneration and social security | 454/9 | €2,622 | €3,494 | +€872 | +33.2% |
| Other amounts payable | 47/48 | €4,066 | €0 | -€4,066 | -100% |
| Remuneration, social security and pensions | 62 | €11,746 | €15,383 | +€3,637 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,509 | €8,423 | -€2,085 | -19.8% |
| Other operating charges | 640/8 | €4,449 | €5,341 | +€892 | +20.1% |
| Non-recurring operating charges | 66A | - | €1,463 | +€1,463 | |
| Gross operating margin | 9900 | €40,749 | €37,751 | -€2,998 | -7.4% |
| Operating profit (loss) | 9901 | €14,046 | €7,141 | -€6,904 | -49.2% |
| Financial income | 75/76B | €23 | €0 | -€23 | -99.9% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -99.9% |
| Financial charges | 65/66B | €484 | €1,005 | +€521 | +108% |
| Recurring financial charges | 65 | €484 | €1,005 | +€521 | +108% |
| Profit (loss) for the period before taxes | 9903 | €13,585 | €6,136 | -€7,449 | -54.8% |
| Income taxes | 67/77 | €3,179 | €1,635 | -€1,544 | -48.6% |
| Profit (loss) for the period | 9904 | €10,406 | €4,501 | -€5,905 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,406 | €4,501 | -€5,905 | -56.7% |
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 31 October 2026 via checked.be.