IMMO LIFA: 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 LIFA
Largest movements
- Tangible fixed assets -€116,823
down €116,823 (-7.9%), from €1.5m to €1.4m
- Cash +€89,847
up €89,847 (+30.0%), from €299,921 to €389,768
mainly Depreciation (+€116,823) and Other debts (+€18,833)
- Debts after one year -€54,170
down €54,170 (-16.2%), from €334,442 to €280,272
- Other debts +€18,833
up €18,833 (+1.6%), from €1.2m to €1.2m
- Financial charges +€18,968
up €18,968 (+142%), from €13,385 to €32,353
- Gross operating margin +€14,086
up €14,086 (+9.7%), from €145,380 to €159,466
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 | €1,782,407 | €1,751,825 | -€30,582 | -1.7% |
| Fixed assets | 21/28 | €1,478,224 | €1,361,401 | -€116,823 | -7.9% |
| Tangible fixed assets | 22/27 | €1,478,224 | €1,361,401 | -€116,823 | -7.9% |
| Land and buildings | 22 | €1,478,224 | €1,361,401 | -€116,823 | -7.9% |
| Current assets | 29/58 | €304,183 | €390,424 | +€86,241 | +28.4% |
| Amounts receivable within one year | 40/41 | €4,262 | €656 | -€3,606 | -84.6% |
| Trade receivables | 40 | €4,262 | €656 | -€3,606 | -84.6% |
| Cash at bank and in hand | 54/58 | €299,921 | €389,768 | +€89,847 | +30.0% |
| Total equity and liabilities | 10/49 | €1,782,407 | €1,751,825 | -€30,582 | -1.7% |
| Equity | 10/15 | €185,696 | €185,797 | +€101 | +0.1% |
| Contributions | 10/11 | €106,131 | €106,131 | = | 0.0% |
| Capital | 10 | €106,131 | €106,131 | = | 0.0% |
| Issued capital | 100 | €106,131 | €106,131 | = | 0.0% |
| Reserves | 13 | €79,565 | €79,666 | +€101 | +0.1% |
| Non-distributable reserves | 130/1 | €16,113 | €16,113 | = | 0.0% |
| Legal reserve | 130 | €16,113 | €16,113 | = | 0.0% |
| Distributable reserves | 133 | €63,452 | €63,553 | +€101 | +0.2% |
| Amounts payable | 17/49 | €1,596,711 | €1,566,028 | -€30,683 | -1.9% |
| Amounts payable after more than one year | 17 | €334,442 | €280,272 | -€54,170 | -16.2% |
| Financial debts | 170/4 | €334,442 | €280,272 | -€54,170 | -16.2% |
| Amounts payable within one year | 42/48 | €1,262,269 | €1,285,756 | +€23,487 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €53,711 | €54,170 | +€459 | +0.9% |
| Trade debts | 44 | €2,017 | €2,311 | +€295 | +14.6% |
| Suppliers | 440/4 | €2,017 | €2,311 | +€295 | +14.6% |
| Taxes, remuneration and social security | 45 | - | €3,900 | +€3,900 | |
| Taxes | 450/3 | - | €3,900 | +€3,900 | |
| Other amounts payable | 47/48 | €1,206,541 | €1,225,375 | +€18,833 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,823 | €116,823 | -€0 | 0.0% |
| Other operating charges | 640/8 | €11,034 | €11,376 | +€342 | +3.1% |
| Gross operating margin | 9900 | €145,380 | €159,466 | +€14,086 | +9.7% |
| Operating profit (loss) | 9901 | €17,524 | €31,267 | +€13,744 | +78.4% |
| Financial income | 75/76B | €903 | €1,322 | +€419 | +46.4% |
| Recurring financial income | 75 | €903 | €1,322 | +€419 | +46.4% |
| Financial charges | 65/66B | €13,385 | €32,353 | +€18,968 | +142% |
| Recurring financial charges | 65 | €13,385 | €32,353 | +€18,968 | +142% |
| Profit (loss) for the period before taxes | 9903 | €5,042 | €237 | -€4,805 | -95.3% |
| Income taxes | 67/77 | €118 | €135 | +€17 | +14.6% |
| Profit (loss) for the period | 9904 | €4,924 | €101 | -€4,823 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,924 | €101 | -€4,823 | -97.9% |
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 19 October 2026 via checked.be.