IMMO LIDIJAN: 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 LIDIJAN
Largest movements
- Cash -€795,078
down €795,078 (-93.8%), from €847,207 to €52,130
mainly Current investments (-€650,000) and Other debts (-€111,379)
- Current investments +€650,000
new in 2025: €650,000
- Receivables within one year +€46,496
up €46,496 (+25.7%), from €180,689 to €227,185
of which Other amounts receivable: +€46,345
- Tangible fixed assets -€38,396
down €38,396 (-2.6%), from €1.5m to €1.4m
of which Plant, machinery and equipment: -€20,269
- Other debts -€111,379
down €111,379 (-39.4%), from €282,706 to €171,327
- Debts after one year -€47,318
down €47,318 (-21.2%), from €222,901 to €175,584
- Reserves +€33,143
up €33,143 (+2.0%), from €1.6m to €1.7m
of which Distributable reserves: +€39,939
- Gross operating margin -€791,460
down €791,460 (-84.1%), from €941,133 to €149,673
- Taxes -€17,269
down €17,269 (-47.7%), from €36,215 to €18,947
- Other operating charges +€11,480
up €11,480 (+48.1%), from €23,868 to €35,348
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 | €2,487,764 | €2,356,185 | -€131,579 | -5.3% |
| Fixed assets | 21/28 | €1,451,472 | €1,413,077 | -€38,396 | -2.6% |
| Tangible fixed assets | 22/27 | €1,451,472 | €1,413,077 | -€38,396 | -2.6% |
| Land and buildings | 22 | €1,428,831 | €1,409,676 | -€19,154 | -1.3% |
| Plant, machinery and equipment | 23 | €20,269 | - | -€20,269 | |
| Furniture and vehicles | 24 | €2,373 | €3,401 | +€1,027 | +43.3% |
| Current assets | 29/58 | €1,036,291 | €943,108 | -€93,183 | -9.0% |
| Amounts receivable within one year | 40/41 | €180,689 | €227,185 | +€46,496 | +25.7% |
| Trade receivables | 40 | €239 | €390 | +€151 | +62.9% |
| Other amounts receivable | 41 | €180,449 | €226,794 | +€46,345 | +25.7% |
| Current investments | 50/53 | - | €650,000 | +€650,000 | |
| Cash at bank and in hand | 54/58 | €847,207 | €52,130 | -€795,078 | -93.8% |
| Deferred charges and accrued income | 490/1 | €8,396 | €13,794 | +€5,398 | +64.3% |
| Total equity and liabilities | 10/49 | €2,487,764 | €2,356,185 | -€131,579 | -5.3% |
| Equity | 10/15 | €1,687,088 | €1,720,231 | +€33,143 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,625,088 | €1,658,231 | +€33,143 | +2.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €701,865 | €695,069 | -€6,796 | -1.0% |
| Distributable reserves | 133 | €917,024 | €956,962 | +€39,939 | +4.4% |
| Provisions and deferred taxes | 16 | €229,562 | €227,297 | -€2,265 | -1.0% |
| Deferred taxes | 168 | €229,562 | €227,297 | -€2,265 | -1.0% |
| Amounts payable | 17/49 | €571,114 | €408,657 | -€162,457 | -28.4% |
| Amounts payable after more than one year | 17 | €222,901 | €175,584 | -€47,318 | -21.2% |
| Financial debts | 170/4 | €222,901 | €175,584 | -€47,318 | -21.2% |
| Amounts payable within one year | 42/48 | €341,388 | €226,249 | -€115,139 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €46,002 | €47,318 | +€1,316 | +2.9% |
| Trade debts | 44 | €487 | €1,389 | +€902 | +185% |
| Suppliers | 440/4 | €487 | €1,389 | +€902 | +185% |
| Taxes, remuneration and social security | 45 | €12,193 | €6,215 | -€5,978 | -49.0% |
| Taxes | 450/3 | €12,193 | €6,215 | -€5,978 | -49.0% |
| Other amounts payable | 47/48 | €282,706 | €171,327 | -€111,379 | -39.4% |
| Accrued charges and deferred income | 492/3 | €6,824 | €6,824 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,658 | €56,352 | +€4,695 | +9.1% |
| Other operating charges | 640/8 | €23,868 | €35,348 | +€11,480 | +48.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €941,133 | €149,673 | -€791,460 | -84.1% |
| Operating profit (loss) | 9901 | €865,607 | €57,973 | -€807,634 | -93.3% |
| Financial income | 75/76B | €5,286 | €1 | -€5,286 | -100.0% |
| Recurring financial income | 75 | €5,286 | €1 | -€5,286 | -100.0% |
| Financial charges | 65/66B | €10,213 | €8,149 | -€2,064 | -20.2% |
| Recurring financial charges | 65 | €10,213 | €8,149 | -€2,064 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €860,680 | €49,825 | -€810,855 | -94.2% |
| Transfer from deferred taxes | 780 | €2,265 | €2,265 | = | 0.0% |
| Transfer to deferred taxes | 680 | €190,310 | - | -€190,310 | |
| Income taxes | 67/77 | €36,215 | €18,947 | -€17,269 | -47.7% |
| Profit (loss) for the period | 9904 | €636,420 | €33,143 | -€603,277 | -94.8% |
| Transfer from tax-exempt reserves | 789 | €6,796 | €6,796 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €570,930 | - | -€570,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,285 | €39,939 | -€32,346 | -44.7% |
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 24 October 2026 via checked.be.