IMMO - LOIX: 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 - LOIX
Largest movements
- Current investments -€50,000
down €50,000 (-41.7%), from €120,000 to €70,000
- Tangible fixed assets +€24,938
up €24,938 (+46.2%), from €53,953 to €78,891
of which Land and buildings: +€26,365
- Cash -€19,156
down €19,156 (-35.2%), from €54,392 to €35,237
mainly Investment in fixed assets (net) (-€26,927) and Tax, wage and social debts (-€22,570)
- Receivables within one year +€7,534
new in 2025: €7,534
- Tax, wage and social debts -€22,570
no longer reported in 2025 (was €22,570)
- Other debts -€8,690
no longer reported in 2025 (was €8,690)
- Profit (loss) carried forward -€6,943
down €6,943 (-47.9%), from €14,496 to €7,553
- Trade debts +€2,910
up €2,910 (+41.2%), from €7,055 to €9,965
- Gross operating margin -€7,506
down €7,506 (-82.2%), from €9,135 to €1,630
- Financial income -€4,957
down €4,957 (-71.3%), from €6,955 to €1,998
- Other operating charges +€2,227
up €2,227 (+50.3%), from €4,423 to €6,650
- Taxes -€685
down €685 (-29.1%), from €2,352 to €1,668
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 | €228,841 | €192,144 | -€36,697 | -16.0% |
| Fixed assets | 21/28 | €53,953 | €78,891 | +€24,938 | +46.2% |
| Tangible fixed assets | 22/27 | €53,953 | €78,891 | +€24,938 | +46.2% |
| Land and buildings | 22 | €49,673 | €76,037 | +€26,365 | +53.1% |
| Other tangible fixed assets | 26 | €4,281 | €2,854 | -€1,427 | -33.3% |
| Current assets | 29/58 | €174,887 | €113,253 | -€61,635 | -35.2% |
| Amounts receivable within one year | 40/41 | - | €7,534 | +€7,534 | |
| Other amounts receivable | 41 | - | €7,534 | +€7,534 | |
| Current investments | 50/53 | €120,000 | €70,000 | -€50,000 | -41.7% |
| Cash at bank and in hand | 54/58 | €54,392 | €35,237 | -€19,156 | -35.2% |
| Deferred charges and accrued income | 490/1 | €495 | €482 | -€13 | -2.6% |
| Total equity and liabilities | 10/49 | €228,841 | €192,144 | -€36,697 | -16.0% |
| Equity | 10/15 | €187,689 | €180,745 | -€6,943 | -3.7% |
| 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 | €111,192 | €111,192 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,525 | €26,525 | = | 0.0% |
| Legal reserve | 130 | €26,525 | €26,525 | = | 0.0% |
| Distributable reserves | 133 | €84,668 | €84,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,496 | €7,553 | -€6,943 | -47.9% |
| Amounts payable | 17/49 | €41,152 | €11,398 | -€29,754 | -72.3% |
| Amounts payable after more than one year | 17 | €1,634 | €1,433 | -€201 | -12.3% |
| Other amounts payable | 178/9 | €1,634 | €1,433 | -€201 | -12.3% |
| Amounts payable within one year | 42/48 | €38,316 | €9,965 | -€28,351 | -74.0% |
| Trade debts | 44 | €7,055 | €9,965 | +€2,910 | +41.2% |
| Suppliers | 440/4 | €7,055 | €9,965 | +€2,910 | +41.2% |
| Taxes, remuneration and social security | 45 | €22,570 | - | -€22,570 | |
| Taxes | 450/3 | €22,570 | - | -€22,570 | |
| Other amounts payable | 47/48 | €8,690 | - | -€8,690 | |
| Accrued charges and deferred income | 492/3 | €1,203 | - | -€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €1,989 | = | 0.0% |
| Other operating charges | 640/8 | €4,423 | €6,650 | +€2,227 | +50.3% |
| Gross operating margin | 9900 | €9,135 | €1,630 | -€7,506 | -82.2% |
| Operating profit (loss) | 9901 | €2,724 | -€7,009 | -€9,733 | |
| Financial income | 75/76B | €6,955 | €1,998 | -€4,957 | -71.3% |
| Recurring financial income | 75 | €6,955 | €1,998 | -€4,957 | -71.3% |
| Financial charges | 65/66B | €270 | €265 | -€5 | -1.8% |
| Recurring financial charges | 65 | €270 | €265 | -€5 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €9,409 | -€5,276 | -€14,685 | |
| Income taxes | 67/77 | €2,352 | €1,668 | -€685 | -29.1% |
| Profit (loss) for the period | 9904 | €7,057 | -€6,943 | -€14,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,057 | -€6,943 | -€14,000 |
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 9 October 2026 via checked.be.