IMMO LIGAN: 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 LIGAN
Largest movements
- Tangible fixed assets -€26,405
down €26,405 (-6.3%), from €418,252 to €391,848
of which Furniture and vehicles: -€19,323
- Profit (loss) carried forward -€28,537
down €28,537 (-76.5%), from -€37,317 to -€65,854
- Other debts -€4,971
down €4,971 (-2.7%), from €187,269 to €182,298
- Gross operating margin -€2,137
down €2,137 (-15.2%), from €14,045 to €11,908
- Financial charges -€2,110
down €2,110 (-14.5%), from €14,581 to €12,472
- Other operating charges +€369
up €369 (+42.0%), from €880 to €1,249
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 | €469,740 | €434,654 | -€35,086 | -7.5% |
| Fixed assets | 21/28 | €418,252 | €391,848 | -€26,405 | -6.3% |
| Tangible fixed assets | 22/27 | €418,252 | €391,848 | -€26,405 | -6.3% |
| Land and buildings | 22 | €369,706 | €362,624 | -€7,082 | -1.9% |
| Furniture and vehicles | 24 | €48,546 | €29,223 | -€19,323 | -39.8% |
| Current assets | 29/58 | €51,488 | €42,807 | -€8,682 | -16.9% |
| Amounts receivable within one year | 40/41 | €6,252 | €1,694 | -€4,558 | -72.9% |
| Trade receivables | 40 | €3,531 | €0 | -€3,531 | -100% |
| Other amounts receivable | 41 | €2,721 | €1,694 | -€1,027 | -37.8% |
| Cash at bank and in hand | 54/58 | €43,847 | €39,405 | -€4,442 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,389 | €1,708 | +€319 | +22.9% |
| Total equity and liabilities | 10/49 | €469,740 | €434,654 | -€35,086 | -7.5% |
| Equity | 10/15 | €277,056 | €248,519 | -€28,537 | -10.3% |
| Contributions | 10/11 | €61,975 | €61,975 | = | 0.0% |
| Reserves | 13 | €252,398 | €252,398 | = | 0.0% |
| Distributable reserves | 133 | €252,398 | €252,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,317 | -€65,854 | -€28,537 | -76.5% |
| Amounts payable | 17/49 | €192,684 | €186,135 | -€6,549 | -3.4% |
| Amounts payable within one year | 42/48 | €192,184 | €185,635 | -€6,549 | -3.4% |
| Trade debts | 44 | €562 | €158 | -€404 | -71.9% |
| Suppliers | 440/4 | €562 | €158 | -€404 | -71.9% |
| Taxes, remuneration and social security | 45 | €4,353 | €3,179 | -€1,174 | -27.0% |
| Taxes | 450/3 | €4,353 | €3,179 | -€1,174 | -27.0% |
| Other amounts payable | 47/48 | €187,269 | €182,298 | -€4,971 | -2.7% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,496 | €26,405 | -€91 | -0.3% |
| Other operating charges | 640/8 | €880 | €1,249 | +€369 | +42.0% |
| Gross operating margin | 9900 | €14,045 | €11,908 | -€2,137 | -15.2% |
| Operating profit (loss) | 9901 | -€13,331 | -€15,746 | -€2,415 | -18.1% |
| Financial income | 75/76B | €15 | €5 | -€10 | -68.5% |
| Recurring financial income | 75 | €15 | €5 | -€10 | -68.5% |
| Financial charges | 65/66B | €14,581 | €12,472 | -€2,110 | -14.5% |
| Recurring financial charges | 65 | €14,581 | €12,472 | -€2,110 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,897 | -€28,213 | -€316 | -1.1% |
| Income taxes | 67/77 | €347 | €324 | -€23 | -6.6% |
| Profit (loss) for the period | 9904 | -€28,244 | -€28,537 | -€293 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,244 | -€28,537 | -€293 | -1.0% |
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 22 October 2026 via checked.be.