IMMO-LYAL: 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-LYAL
Largest movements
- Tangible fixed assets +€30,108
up €30,108 (+91.6%), from €32,861 to €62,970
- Receivables within one year -€10,857
no longer reported in 2025 (was €10,857)
of which Other amounts receivable: -€10,051
- Other debts +€16,033
new in 2025: €16,033
- Profit (loss) carried forward +€3,773
up €3,773 (+19.8%), from €19,060 to €22,833
- Trade debts -€2,752
down €2,752 (-65.1%), from €4,224 to €1,473
- Tax, wage and social debts +€2,344
new in 2025: €2,344
- Taxes +€5,010
new in 2025: €5,010
- Gross operating margin -€1,892
down €1,892 (-9.9%), from €19,070 to €17,177
- Financial charges -€322
no longer reported in 2025 (was €322)
- Depreciation +€230
up €230 (+7.1%), from €3,237 to €3,467
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,744 | €63,142 | +€19,398 | +44.3% |
| Fixed assets | 21/28 | €32,861 | €62,970 | +€30,108 | +91.6% |
| Tangible fixed assets | 22/27 | €32,861 | €62,970 | +€30,108 | +91.6% |
| Land and buildings | 22 | €32,861 | €62,970 | +€30,108 | +91.6% |
| Current assets | 29/58 | €10,883 | €173 | -€10,711 | -98.4% |
| Amounts receivable within one year | 40/41 | €10,857 | - | -€10,857 | |
| Trade receivables | 40 | €806 | - | -€806 | |
| Other amounts receivable | 41 | €10,051 | - | -€10,051 | |
| Deferred charges and accrued income | 490/1 | €26 | €173 | +€146 | +556.1% |
| Total equity and liabilities | 10/49 | €43,744 | €63,142 | +€19,398 | +44.3% |
| Equity | 10/15 | €39,520 | €43,293 | +€3,773 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,060 | €22,833 | +€3,773 | +19.8% |
| Amounts payable | 17/49 | €4,224 | €19,849 | +€15,625 | +369.9% |
| Amounts payable within one year | 42/48 | €4,224 | €19,849 | +€15,625 | +369.9% |
| Trade debts | 44 | €4,224 | €1,473 | -€2,752 | -65.1% |
| Suppliers | 440/4 | €4,224 | €1,473 | -€2,752 | -65.1% |
| Taxes, remuneration and social security | 45 | - | €2,344 | +€2,344 | |
| Taxes | 450/3 | - | €2,344 | +€2,344 | |
| Other amounts payable | 47/48 | - | €16,033 | +€16,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,237 | €3,467 | +€230 | +7.1% |
| Other operating charges | 640/8 | €4,777 | €4,927 | +€150 | +3.1% |
| Gross operating margin | 9900 | €19,070 | €17,177 | -€1,892 | -9.9% |
| Operating profit (loss) | 9901 | €11,055 | €8,783 | -€2,273 | -20.6% |
| Financial charges | 65/66B | €322 | - | -€322 | |
| Recurring financial charges | 65 | €322 | - | -€322 | |
| Profit (loss) for the period before taxes | 9903 | €10,734 | €8,783 | -€1,951 | -18.2% |
| Income taxes | 67/77 | - | €5,010 | +€5,010 | |
| Profit (loss) for the period | 9904 | €10,734 | €3,773 | -€6,961 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,734 | €3,773 | -€6,961 | -64.8% |
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 10 October 2026 via checked.be.