IMMO LIYNS: 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 LIYNS
Largest movements
- Deferred charges and accrued income -€9,098
down €9,098 (-81.3%), from €11,190 to €2,092
- Receivables within one year +€5,428
up €5,428 (+7.2%), from €75,111 to €80,538
of which Trade receivables: +€5,979
- Tangible fixed assets -€4,740
down €4,740 (-2.0%), from €238,873 to €234,133
of which Land and buildings: -€6,270
- Profit (loss) carried forward +€25,052
up €25,052, from -€22,974 to €2,078
- Advances received -€11,167
down €11,167 (-82.6%), from €13,525 to €2,358
- Current portion of long-term debt -€5,960
down €5,960 (-63.3%), from €9,408 to €3,448
- Trade debts -€4,957
down €4,957 (-53.4%), from €9,280 to €4,323
- Debts after one year -€3,448
down €3,448 (-2.9%), from €118,640 to €115,192
- Gross operating margin +€16,811
up €16,811 (+113%), from €14,856 to €31,666
- Financial income +€1,558
up €1,558 (+91.1%), from €1,711 to €3,269
- Other operating charges +€816
up €816 (+47.1%), from €1,733 to €2,549
- Financial charges +€711
up €711 (+19.4%), from €3,660 to €4,371
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 | €325,173 | €317,308 | -€7,866 | -2.4% |
| Fixed assets | 21/28 | €238,873 | €234,133 | -€4,740 | -2.0% |
| Tangible fixed assets | 22/27 | €238,873 | €234,133 | -€4,740 | -2.0% |
| Land and buildings | 22 | €238,174 | €231,903 | -€6,270 | -2.6% |
| Plant, machinery and equipment | 23 | €429 | €217 | -€212 | -49.3% |
| Furniture and vehicles | 24 | €270 | €2,012 | +€1,742 | +645% |
| Current assets | 29/58 | €86,300 | €83,175 | -€3,126 | -3.6% |
| Amounts receivable within one year | 40/41 | €75,111 | €80,538 | +€5,428 | +7.2% |
| Trade receivables | 40 | €16,586 | €22,566 | +€5,979 | +36.0% |
| Other amounts receivable | 41 | €58,524 | €57,972 | -€552 | -0.9% |
| Cash at bank and in hand | 54/58 | - | €545 | +€545 | |
| Deferred charges and accrued income | 490/1 | €11,190 | €2,092 | -€9,098 | -81.3% |
| Total equity and liabilities | 10/49 | €325,173 | €317,308 | -€7,866 | -2.4% |
| Equity | 10/15 | €136,937 | €158,742 | +€21,805 | +15.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €97,938 | €94,690 | -€3,248 | -3.3% |
| Non-distributable reserves | 130/1 | €2,583 | €2,583 | = | 0.0% |
| Legal reserve | 130 | €2,583 | €2,583 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,709 | €76,461 | -€3,248 | -4.1% |
| Distributable reserves | 133 | €15,646 | €15,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,974 | €2,078 | +€25,052 | |
| Provisions and deferred taxes | 16 | €32,557 | €31,231 | -€1,327 | -4.1% |
| Deferred taxes | 168 | €32,557 | €31,231 | -€1,327 | -4.1% |
| Amounts payable | 17/49 | €155,680 | €127,336 | -€28,344 | -18.2% |
| Amounts payable after more than one year | 17 | €118,640 | €115,192 | -€3,448 | -2.9% |
| Financial debts | 170/4 | €118,640 | €115,192 | -€3,448 | -2.9% |
| Amounts payable within one year | 42/48 | €35,846 | €12,144 | -€23,702 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €9,408 | €3,448 | -€5,960 | -63.3% |
| Financial debts | 43 | €1,743 | - | -€1,743 | |
| Credit institutions | 430/8 | €1,743 | - | -€1,743 | |
| Trade debts | 44 | €9,280 | €4,323 | -€4,957 | -53.4% |
| Suppliers | 440/4 | €9,280 | €4,323 | -€4,957 | -53.4% |
| Advances received on contracts in progress | 46 | €13,525 | €2,358 | -€11,167 | -82.6% |
| Taxes, remuneration and social security | 45 | €1,890 | €2,015 | +€125 | +6.6% |
| Taxes | 450/3 | €1,890 | €2,015 | +€125 | +6.6% |
| Accrued charges and deferred income | 492/3 | €1,194 | - | -€1,194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,271 | €7,536 | +€266 | +3.7% |
| Other operating charges | 640/8 | €1,733 | €2,549 | +€816 | +47.1% |
| Gross operating margin | 9900 | €14,856 | €31,666 | +€16,811 | +113% |
| Operating profit (loss) | 9901 | €5,852 | €21,581 | +€15,729 | +269% |
| Financial income | 75/76B | €1,711 | €3,269 | +€1,558 | +91.1% |
| Recurring financial income | 75 | €1,711 | €3,269 | +€1,558 | +91.1% |
| Financial charges | 65/66B | €3,660 | €4,371 | +€711 | +19.4% |
| Recurring financial charges | 65 | €3,660 | €4,371 | +€711 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €3,902 | €20,478 | +€16,576 | +425% |
| Transfer from deferred taxes | 780 | €1,327 | €1,327 | = | 0.0% |
| Profit (loss) for the period | 9904 | €5,229 | €21,805 | +€16,576 | +317% |
| Transfer from tax-exempt reserves | 789 | €3,248 | €3,248 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,476 | €25,052 | +€16,576 | +196% |
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 29 October 2026 via checked.be.