LEFCLI-IMMO: what changed
LEFCLI-IMMO
Largest movements
- Tangible fixed assets +€12,588
up €12,588 (+10.7%), from €118,030 to €130,618
of which Land and buildings: +€13,623
- Cash -€10,935
down €10,935 (-80.2%), from €13,636 to €2,701
mainly Net result for the year (-€24,041) and Investment in fixed assets (net) (-€22,673)
- Deferred charges and accrued income -€2,092
down €2,092 (-63.2%), from €3,310 to €1,218
- Other debts +€28,370
up €28,370 (+27.5%), from €103,137 to €131,507
- Profit (loss) carried forward -€24,041
down €24,041, from €1,038 to -€23,003
- Tax, wage and social debts -€2,388
down €2,388 (-65.0%), from €3,671 to €1,283
- Trade debts -€2,381
no longer reported in 2025 (was €2,381)
- Gross operating margin -€2,528
down €2,528 (-30.0%), from -€8,431 to -€10,959
- Depreciation +€275
up €275 (+2.8%), from €9,810 to €10,085
- Taxes -€130
no longer reported in 2025 (was €130)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,976 | €134,537 | -€438 | -0.3% |
| Fixed assets | 21/28 | €118,030 | €130,618 | +€12,588 | +10.7% |
| Tangible fixed assets | 22/27 | €118,030 | €130,618 | +€12,588 | +10.7% |
| Land and buildings | 22 | €109,237 | €122,860 | +€13,623 | +12.5% |
| Other tangible fixed assets | 26 | €8,793 | €7,758 | -€1,035 | -11.8% |
| Current assets | 29/58 | €16,946 | €3,919 | -€13,026 | -76.9% |
| Cash at bank and in hand | 54/58 | €13,636 | €2,701 | -€10,935 | -80.2% |
| Deferred charges and accrued income | 490/1 | €3,310 | €1,218 | -€2,092 | -63.2% |
| Total equity and liabilities | 10/49 | €134,976 | €134,537 | -€438 | -0.3% |
| Equity | 10/15 | €25,788 | €1,747 | -€24,041 | -93.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,038 | -€23,003 | -€24,041 | |
| Amounts payable | 17/49 | €109,188 | €132,790 | +€23,602 | +21.6% |
| Amounts payable within one year | 42/48 | €109,188 | €132,790 | +€23,602 | +21.6% |
| Trade debts | 44 | €2,381 | - | -€2,381 | |
| Suppliers | 440/4 | €2,381 | - | -€2,381 | |
| Taxes, remuneration and social security | 45 | €3,671 | €1,283 | -€2,388 | -65.0% |
| Taxes | 450/3 | €3,671 | €1,283 | -€2,388 | -65.0% |
| Other amounts payable | 47/48 | €103,137 | €131,507 | +€28,370 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,810 | €10,085 | +€275 | +2.8% |
| Other operating charges | 640/8 | €2,860 | €2,950 | +€90 | +3.1% |
| Gross operating margin | 9900 | -€8,431 | -€10,959 | -€2,528 | -30.0% |
| Operating profit (loss) | 9901 | -€21,101 | -€23,994 | -€2,893 | -13.7% |
| Financial charges | 65/66B | €59 | €46 | -€12 | -21.0% |
| Recurring financial charges | 65 | €59 | €46 | -€12 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,159 | -€24,041 | -€2,881 | -13.6% |
| Income taxes | 67/77 | €130 | - | -€130 | |
| Profit (loss) for the period | 9904 | -€21,289 | -€24,041 | -€2,752 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,289 | -€24,041 | -€2,752 | -12.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.