IMMO LUST-LEROY: 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 LUST-LEROY
Largest movements
- Tangible fixed assets -€17,137
down €17,137 (-8.5%), from €200,750 to €183,613
- Cash -€7,812
down €7,812 (-30.4%), from €25,712 to €17,900
mainly Debts after one year (-€26,241) and Investment in fixed assets (net) (-€6,025)
- Debts after one year -€26,241
down €26,241 (-17.7%), from €148,144 to €121,903
- Reserves +€2,785
up €2,785 (+6.3%), from €44,474 to €47,259
- Depreciation +€1,068
up €1,068 (+4.8%), from €22,094 to €23,162
- Gross operating margin -€806
down €806 (-2.3%), from €34,827 to €34,021
- Financial charges -€570
down €570 (-10.3%), from €5,528 to €4,958
- Taxes -€356
down €356 (-24.5%), from €1,455 to €1,099
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 | €231,896 | €208,180 | -€23,715 | -10.2% |
| Fixed assets | 21/28 | €200,750 | €183,613 | -€17,137 | -8.5% |
| Tangible fixed assets | 22/27 | €200,750 | €183,613 | -€17,137 | -8.5% |
| Land and buildings | 22 | €200,750 | €183,613 | -€17,137 | -8.5% |
| Current assets | 29/58 | €31,146 | €24,567 | -€6,578 | -21.1% |
| Amounts receivable within one year | 40/41 | €3,093 | €3,446 | +€353 | +11.4% |
| Trade receivables | 40 | €548 | - | -€548 | |
| Other amounts receivable | 41 | €2,545 | €3,446 | +€901 | +35.4% |
| Cash at bank and in hand | 54/58 | €25,712 | €17,900 | -€7,812 | -30.4% |
| Deferred charges and accrued income | 490/1 | €2,340 | €3,221 | +€881 | +37.7% |
| Total equity and liabilities | 10/49 | €231,896 | €208,180 | -€23,715 | -10.2% |
| Equity | 10/15 | €50,674 | €53,459 | +€2,785 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,474 | €47,259 | +€2,785 | +6.3% |
| Distributable reserves | 133 | €44,474 | €47,259 | +€2,785 | +6.3% |
| Amounts payable | 17/49 | €181,221 | €154,721 | -€26,500 | -14.6% |
| Amounts payable after more than one year | 17 | €148,144 | €121,903 | -€26,241 | -17.7% |
| Financial debts | 170/4 | €148,144 | €121,903 | -€26,241 | -17.7% |
| Amounts payable within one year | 42/48 | €33,078 | €32,818 | -€260 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €25,604 | €26,241 | +€637 | +2.5% |
| Trade debts | 44 | €370 | €380 | +€9 | +2.5% |
| Suppliers | 440/4 | €370 | €380 | +€9 | +2.5% |
| Other amounts payable | 47/48 | €7,103 | €6,198 | -€906 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,094 | €23,162 | +€1,068 | +4.8% |
| Other operating charges | 640/8 | €2,074 | €2,021 | -€53 | -2.5% |
| Gross operating margin | 9900 | €34,827 | €34,021 | -€806 | -2.3% |
| Operating profit (loss) | 9901 | €10,659 | €8,838 | -€1,821 | -17.1% |
| Financial income | 75/76B | €3 | €4 | +€0 | +14.6% |
| Recurring financial income | 75 | €3 | €4 | +€0 | +14.6% |
| Financial charges | 65/66B | €5,528 | €4,958 | -€570 | -10.3% |
| Recurring financial charges | 65 | €5,528 | €4,958 | -€570 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €5,134 | €3,884 | -€1,250 | -24.3% |
| Income taxes | 67/77 | €1,455 | €1,099 | -€356 | -24.5% |
| Profit (loss) for the period | 9904 | €3,679 | €2,785 | -€894 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,679 | €2,785 | -€894 | -24.3% |
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 30 October 2026 via checked.be.