IMMO LEYN: 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 LEYN
Largest movements
- Current investments +€240,000
up €240,000 (+141.2%), from €170,000 to €410,000
- Cash -€67,591
down €67,591 (-70.2%), from €96,225 to €28,635
mainly Current investments (-€240,000) and Contributions, distributions and other (-€112,500)
- Receivables within one year -€35,979
down €35,979 (-61.7%), from €58,294 to €22,315
of which Trade receivables: -€28,860
- Tangible fixed assets -€33,990
down €33,990 (-3.9%), from €865,214 to €831,224
of which Land and buildings: -€32,205
- Reserves +€50,629
up €50,629 (+8.6%), from €590,731 to €641,360
of which Distributable reserves: +€54,500
- Tax, wage and social debts +€40,745
up €40,745 (+270.6%), from €15,058 to €55,803
of which Taxes: +€40,699
- Gross operating margin +€97,209
up €97,209 (+54.0%), from €180,004 to €277,213
- Taxes +€36,939
up €36,939 (+106.7%), from €34,629 to €71,568
- Depreciation -€14,102
down €14,102 (-29.3%), from €48,092 to €33,990
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 | €1,198,487 | €1,302,725 | +€104,238 | +8.7% |
| Fixed assets | 21/28 | €865,214 | €831,224 | -€33,990 | -3.9% |
| Tangible fixed assets | 22/27 | €865,214 | €831,224 | -€33,990 | -3.9% |
| Land and buildings | 22 | €856,118 | €823,913 | -€32,205 | -3.8% |
| Other tangible fixed assets | 26 | €9,096 | €7,310 | -€1,785 | -19.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €333,273 | €471,501 | +€138,228 | +41.5% |
| Amounts receivable within one year | 40/41 | €58,294 | €22,315 | -€35,979 | -61.7% |
| Trade receivables | 40 | €51,175 | €22,315 | -€28,860 | -56.4% |
| Other amounts receivable | 41 | €7,119 | €0 | -€7,119 | -100.0% |
| Current investments | 50/53 | €170,000 | €410,000 | +€240,000 | +141.2% |
| Cash at bank and in hand | 54/58 | €96,225 | €28,635 | -€67,591 | -70.2% |
| Deferred charges and accrued income | 490/1 | €8,753 | €10,551 | +€1,798 | +20.5% |
| Total equity and liabilities | 10/49 | €1,198,487 | €1,302,725 | +€104,238 | +8.7% |
| Equity | 10/15 | €680,092 | €730,809 | +€50,716 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €70,367 | €70,367 | = | 0.0% |
| Reserves | 13 | €590,731 | €641,360 | +€50,629 | +8.6% |
| Tax-exempt reserves | 132 | €36,231 | €32,360 | -€3,871 | -10.7% |
| Distributable reserves | 133 | €554,500 | €609,000 | +€54,500 | +9.8% |
| Profit (loss) carried forward | 14 | €394 | €481 | +€87 | +22.2% |
| Provisions and deferred taxes | 16 | €12,077 | €10,787 | -€1,290 | -10.7% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Deferred taxes | 168 | €12,077 | €10,787 | -€1,290 | -10.7% |
| Amounts payable | 17/49 | €506,317 | €561,129 | +€54,812 | +10.8% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €424,109 | €477,784 | +€53,675 | +12.7% |
| Trade debts | 44 | €1,202 | €1,509 | +€306 | +25.5% |
| Suppliers | 440/4 | €1,202 | €1,509 | +€306 | +25.5% |
| Taxes, remuneration and social security | 45 | €15,058 | €55,803 | +€40,745 | +270.6% |
| Taxes | 450/3 | €12,408 | €53,107 | +€40,699 | +328.0% |
| Remuneration and social security | 454/9 | €2,650 | €2,696 | +€46 | +1.7% |
| Other amounts payable | 47/48 | €407,849 | €420,472 | +€12,623 | +3.1% |
| Accrued charges and deferred income | 492/3 | €2,208 | €3,346 | +€1,137 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,092 | €33,990 | -€14,102 | -29.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,372 | €0 | +€1,372 | |
| Other operating charges | 640/8 | €5,206 | €5,229 | +€23 | +0.4% |
| Gross operating margin | 9900 | €180,004 | €277,213 | +€97,209 | +54.0% |
| Operating profit (loss) | 9901 | €128,078 | €237,993 | +€109,915 | +85.8% |
| Financial income | 75/76B | €5,951 | €7,999 | +€2,048 | +34.4% |
| Recurring financial income | 75 | €5,951 | €7,999 | +€2,048 | +34.4% |
| Financial charges | 65/66B | €13,323 | €12,499 | -€825 | -6.2% |
| Recurring financial charges | 65 | €13,323 | €12,499 | -€825 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €120,705 | €233,493 | +€112,788 | +93.4% |
| Transfer from deferred taxes | 780 | €1,290 | €1,290 | = | 0.0% |
| Income taxes | 67/77 | €34,629 | €71,568 | +€36,939 | +106.7% |
| Profit (loss) for the period | 9904 | €87,367 | €163,216 | +€75,849 | +86.8% |
| Transfer from tax-exempt reserves | 789 | €3,871 | €3,871 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,238 | €167,087 | +€75,849 | +83.1% |
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 5 October 2026 via checked.be.