IMMO VAN LEENDERT: 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 VAN LEENDERT
Largest movements
- Cash +€74,052
up €74,052 (+93.8%), from €78,957 to €153,008
mainly Net result for the year (+€62,612) and Receivables within one year (+€55,745)
- Receivables within one year -€55,745
down €55,745 (-92.9%), from €60,034 to €4,289
of which Other amounts receivable: -€60,034
- Tangible fixed assets -€37,738
down €37,738 (-10.7%), from €353,127 to €315,389
of which Land and buildings: -€29,639
- Reserves +€62,000
up €62,000 (+48.9%), from €126,841 to €188,841
of which Distributable reserves: +€62,000
- Trade debts -€43,295
down €43,295 (-98.8%), from €43,811 to €516
- Debts after one year -€41,240
down €41,240 (-15.9%), from €259,035 to €217,795
- Gross operating margin +€2,937
up €2,937 (+2.1%), from €141,599 to €144,537
- Depreciation +€1,658
up €1,658 (+5.2%), from €31,955 to €33,613
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 | €492,564 | €473,148 | -€19,416 | -3.9% |
| Fixed assets | 21/28 | €353,127 | €315,389 | -€37,738 | -10.7% |
| Tangible fixed assets | 22/27 | €353,127 | €315,389 | -€37,738 | -10.7% |
| Land and buildings | 22 | €318,007 | €288,368 | -€29,639 | -9.3% |
| Furniture and vehicles | 24 | €35,121 | €27,021 | -€8,100 | -23.1% |
| Current assets | 29/58 | €139,437 | €157,759 | +€18,322 | +13.1% |
| Amounts receivable within one year | 40/41 | €60,034 | €4,289 | -€55,745 | -92.9% |
| Trade receivables | 40 | - | €4,289 | +€4,289 | |
| Other amounts receivable | 41 | €60,034 | - | -€60,034 | |
| Cash at bank and in hand | 54/58 | €78,957 | €153,008 | +€74,052 | +93.8% |
| Deferred charges and accrued income | 490/1 | €446 | €462 | +€15 | +3.4% |
| Total equity and liabilities | 10/49 | €492,564 | €473,148 | -€19,416 | -3.9% |
| Equity | 10/15 | €129,341 | €191,953 | +€62,612 | +48.4% |
| Contributions | 10/11 | €1,420 | €1,420 | = | 0.0% |
| Reserves | 13 | €126,841 | €188,841 | +€62,000 | +48.9% |
| Non-distributable reserves | 130/1 | €142 | €142 | = | 0.0% |
| Reserves not available under the articles | 1311 | €142 | €142 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,484 | €1,484 | = | 0.0% |
| Distributable reserves | 133 | €125,215 | €187,215 | +€62,000 | +49.5% |
| Profit (loss) carried forward | 14 | €1,080 | €1,692 | +€612 | +56.7% |
| Amounts payable | 17/49 | €363,223 | €281,195 | -€82,028 | -22.6% |
| Amounts payable after more than one year | 17 | €259,035 | €217,795 | -€41,240 | -15.9% |
| Financial debts | 170/4 | €259,035 | €217,795 | -€41,240 | -15.9% |
| Amounts payable within one year | 42/48 | €104,188 | €63,400 | -€40,788 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €40,262 | €41,240 | +€978 | +2.4% |
| Trade debts | 44 | €43,811 | €516 | -€43,295 | -98.8% |
| Suppliers | 440/4 | €43,811 | €516 | -€43,295 | -98.8% |
| Taxes, remuneration and social security | 45 | €20,115 | €20,825 | +€710 | +3.5% |
| Taxes | 450/3 | €20,115 | €20,825 | +€710 | +3.5% |
| Other amounts payable | 47/48 | - | €819 | +€819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,955 | €33,613 | +€1,658 | +5.2% |
| Other operating charges | 640/8 | €12,018 | €11,758 | -€260 | -2.2% |
| Gross operating margin | 9900 | €141,599 | €144,537 | +€2,937 | +2.1% |
| Operating profit (loss) | 9901 | €97,626 | €99,165 | +€1,539 | +1.6% |
| Financial charges | 65/66B | €8,282 | €7,144 | -€1,138 | -13.7% |
| Recurring financial charges | 65 | €8,282 | €7,144 | -€1,138 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €89,344 | €92,021 | +€2,677 | +3.0% |
| Income taxes | 67/77 | €28,416 | €29,409 | +€993 | +3.5% |
| Profit (loss) for the period | 9904 | €60,928 | €62,612 | +€1,684 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,928 | €62,612 | +€1,684 | +2.8% |
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 16 October 2026 via checked.be.