L & B - IMMO: 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.
L & B - IMMO
Largest movements
- Tangible fixed assets -€16,245
down €16,245 (-2.4%), from €668,041 to €651,796
of which Land and buildings: -€16,251
- Receivables within one year -€10,648
down €10,648 (-58.5%), from €18,195 to €7,547
of which Trade receivables: -€12,408
- Debts after one year -€25,020
down €25,020 (-8.3%), from €299,840 to €274,820
- Trade debts -€11,500
no longer reported in 2025 (was €11,500)
- Other debts +€8,494
up €8,494 (+15.0%), from €56,439 to €64,933
- Other operating charges -€53,118
down €53,118 (-79.8%), from €66,533 to €13,415
- Gross operating margin -€3,459
down €3,459 (-6.4%), from €53,870 to €50,411
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 | €692,160 | €667,384 | -€24,776 | -3.6% |
| Fixed assets | 21/28 | €668,041 | €651,796 | -€16,245 | -2.4% |
| Tangible fixed assets | 22/27 | €668,041 | €651,796 | -€16,245 | -2.4% |
| Land and buildings | 22 | €667,992 | €651,741 | -€16,251 | -2.4% |
| Furniture and vehicles | 24 | €49 | €55 | +€6 | +12.2% |
| Current assets | 29/58 | €24,119 | €15,588 | -€8,531 | -35.4% |
| Amounts receivable within one year | 40/41 | €18,195 | €7,547 | -€10,648 | -58.5% |
| Trade receivables | 40 | €12,408 | - | -€12,408 | |
| Other amounts receivable | 41 | €5,787 | €7,547 | +€1,760 | +30.4% |
| Cash at bank and in hand | 54/58 | €5,924 | €8,041 | +€2,117 | +35.7% |
| Total equity and liabilities | 10/49 | €692,160 | €667,384 | -€24,776 | -3.6% |
| Equity | 10/15 | €311,052 | €316,787 | +€5,735 | +1.8% |
| Contributions | 10/11 | €395,000 | €395,000 | = | 0.0% |
| Capital | 10 | - | €395,000 | +€395,000 | |
| Issued capital | 100 | - | €395,000 | +€395,000 | |
| Profit (loss) carried forward | 14 | -€83,948 | -€78,213 | +€5,735 | +6.8% |
| Amounts payable | 17/49 | €381,108 | €350,597 | -€30,511 | -8.0% |
| Amounts payable after more than one year | 17 | €299,840 | €274,820 | -€25,020 | -8.3% |
| Other amounts payable | 178/9 | €299,840 | €274,820 | -€25,020 | -8.3% |
| Amounts payable within one year | 42/48 | €69,448 | €65,938 | -€3,510 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €485 | - | -€485 | |
| Trade debts | 44 | €11,500 | - | -€11,500 | |
| Suppliers | 440/4 | €11,500 | - | -€11,500 | |
| Taxes, remuneration and social security | 45 | €1,024 | €1,005 | -€19 | -1.9% |
| Taxes | 450/3 | €1,024 | €1,005 | -€19 | -1.9% |
| Other amounts payable | 47/48 | €56,439 | €64,933 | +€8,494 | +15.0% |
| Accrued charges and deferred income | 492/3 | €11,820 | €9,839 | -€1,981 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,395 | €25,820 | +€425 | +1.7% |
| Other operating charges | 640/8 | €66,533 | €13,415 | -€53,118 | -79.8% |
| Gross operating margin | 9900 | €53,870 | €50,411 | -€3,459 | -6.4% |
| Operating profit (loss) | 9901 | -€38,058 | €11,176 | +€49,234 | |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €5,866 | €5,461 | -€405 | -6.9% |
| Recurring financial charges | 65 | €5,866 | €5,461 | -€405 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€43,924 | €5,735 | +€49,659 | |
| Profit (loss) for the period | 9904 | -€43,924 | €5,735 | +€49,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,924 | €5,735 | +€49,659 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.