IMMO LEVA: 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 LEVA
Largest movements
- Receivables within one year +€77,801
up €77,801 (+45.3%), from €171,848 to €249,649
- Receivables after one year -€21,677
down €21,677 (-21.5%), from €100,765 to €79,087
- Cash -€6,921
down €6,921 (-41.6%), from €16,629 to €9,708
mainly Receivables within one year (-€77,801) and Contributions, distributions and other (-€50,000)
- Other debts +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Debts after one year -€22,182
down €22,182 (-19.9%), from €111,435 to €89,253
- Profit (loss) carried forward +€17,036
up €17,036, from -€10,128 to €6,908
- Gross operating margin -€3,210
down €3,210 (-4.3%), from €74,181 to €70,971
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 | €393,700 | €439,592 | +€45,892 | +11.7% |
| Fixed assets | 21/28 | €104,459 | €101,148 | -€3,312 | -3.2% |
| Tangible fixed assets | 22/27 | €104,459 | €101,148 | -€3,312 | -3.2% |
| Land and buildings | 22 | €104,459 | €101,148 | -€3,312 | -3.2% |
| Current assets | 29/58 | €289,241 | €338,444 | +€49,203 | +17.0% |
| Amounts receivable after more than one year | 29 | €100,765 | €79,087 | -€21,677 | -21.5% |
| Trade receivables | 290 | €100,765 | €79,087 | -€21,677 | -21.5% |
| Amounts receivable within one year | 40/41 | €171,848 | €249,649 | +€77,801 | +45.3% |
| Other amounts receivable | 41 | €171,848 | €249,649 | +€77,801 | +45.3% |
| Cash at bank and in hand | 54/58 | €16,629 | €9,708 | -€6,921 | -41.6% |
| Total equity and liabilities | 10/49 | €393,700 | €439,592 | +€45,892 | +11.7% |
| Equity | 10/15 | €147,284 | €164,321 | +€17,036 | +11.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €86,432 | €86,432 | = | 0.0% |
| Reserves | 13 | €9,480 | €9,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €3,330 | €3,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,128 | €6,908 | +€17,036 | |
| Amounts payable | 17/49 | €246,416 | €275,271 | +€28,855 | +11.7% |
| Amounts payable after more than one year | 17 | €111,435 | €89,253 | -€22,182 | -19.9% |
| Financial debts | 170/4 | €111,435 | €89,253 | -€22,182 | -19.9% |
| Amounts payable within one year | 42/48 | €134,981 | €186,018 | +€51,037 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €21,010 | €22,182 | +€1,172 | +5.6% |
| Trade debts | 44 | €13,971 | €13,836 | -€135 | -1.0% |
| Suppliers | 440/4 | €13,971 | €13,836 | -€135 | -1.0% |
| Other amounts payable | 47/48 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,312 | €3,312 | = | 0.0% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €74,181 | €70,971 | -€3,210 | -4.3% |
| Operating profit (loss) | 9901 | €70,807 | €67,659 | -€3,148 | -4.4% |
| Financial income | 75/76B | €2,661 | €2,335 | -€326 | -12.2% |
| Recurring financial income | 75 | €2,661 | €2,335 | -€326 | -12.2% |
| Financial charges | 65/66B | €3,211 | €2,957 | -€254 | -7.9% |
| Recurring financial charges | 65 | €3,211 | €2,957 | -€254 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €70,256 | €67,036 | -€3,220 | -4.6% |
| Profit (loss) for the period | 9904 | €70,256 | €67,036 | -€3,220 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,256 | €67,036 | -€3,220 | -4.6% |
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 29 September 2026 via checked.be.