LEODIUM IMMO: what changed
Two fiscal 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.
What changed
LEODIUM IMMO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€25,233
2024 · €20,177+€5,056
Equity
€296,177
2024 · €296,319-€142
Cash
€24,621
2024 · €27,018-€2,396
Balance sheet total
€362,662
2024 · €377,526-€14,863
Largest movements
Assets
- Tangible fixed assets -€26,759
down €26,759 (-7.7%), from €347,514 to €320,754
of which Land and buildings: -€21,116
- Receivables within one year +€14,381
new in 2025: €14,381
Equity and liabilities
- Debts after one year -€11,431
down €11,431 (-41.8%), from €27,325 to €15,894
Income statement
- Financial charges -€7,263
down €7,263 (-87.6%), from €8,292 to €1,029
of which Non-recurring financial charges: -€7,000
- Gross operating margin -€3,483
down €3,483 (-4.4%), from €78,354 to €74,871
- Other operating charges -€1,046
down €1,046 (-13.2%), from €7,947 to €6,900
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.
Result 2024
€20,177
Gross operating margin
-€3,483
Depreciation
+€129
Other operating charges
+€1,046
Financial income
-€29
Financial charges
+€7,263
Taxes
+€130
Result 2025
€25,233
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.
From operations
+€38,013
Investment
-€3,901
Financing
-€36,508
Cash 2024
€27,018
From operations (derived)
+€38,013
Net result for the year
+€25,233
Depreciation
+€30,661
Receivables within one year
-€14,381
Deferred charges and accrued income
+€89
Provisions
-€173
Trade debts
+€32
Tax, wage and social debts
-€722
Other debts
-€2,726
Investment (derived)
-€3,901
Investment in fixed assets (net)
-€3,901
Financing
-€36,508
Debts after one year
-€11,431
Current portion of long-term debt
+€298
Contributions, distributions and other
-€25,374
Cash 2025
€24,621
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,526 | €362,662 | -€14,863 | -3.9% |
| Fixed assets | 21/28 | €347,514 | €320,754 | -€26,759 | -7.7% |
| Tangible fixed assets | 22/27 | €347,514 | €320,754 | -€26,759 | -7.7% |
| Land and buildings | 22 | €326,209 | €305,092 | -€21,116 | -6.5% |
| Plant, machinery and equipment | 23 | €21,305 | €15,662 | -€5,643 | -26.5% |
| Current assets | 29/58 | €30,012 | €41,908 | +€11,896 | +39.6% |
| Amounts receivable within one year | 40/41 | - | €14,381 | +€14,381 | |
| Other amounts receivable | 41 | - | €14,381 | +€14,381 | |
| Cash at bank and in hand | 54/58 | €27,018 | €24,621 | -€2,396 | -8.9% |
| Deferred charges and accrued income | 490/1 | €2,995 | €2,906 | -€89 | -3.0% |
| Total equity and liabilities | 10/49 | €377,526 | €362,662 | -€14,863 | -3.9% |
| Equity | 10/15 | €296,319 | €296,177 | -€142 | 0.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €130,026 | €130,221 | +€195 | +0.1% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €115,026 | €115,221 | +€195 | +0.2% |
| Profit (loss) carried forward | 14 | €15,957 | €15,957 | = | 0.0% |
| Investment grants | 15 | €336 | - | -€336 | |
| Provisions and deferred taxes | 16 | €173 | - | -€173 | |
| Deferred taxes | 168 | €173 | - | -€173 | |
| Amounts payable | 17/49 | €81,033 | €66,485 | -€14,548 | -18.0% |
| Amounts payable after more than one year | 17 | €27,325 | €15,894 | -€11,431 | -41.8% |
| Financial debts | 170/4 | €27,325 | €15,894 | -€11,431 | -41.8% |
| Amounts payable within one year | 42/48 | €52,268 | €49,151 | -€3,117 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €11,133 | €11,431 | +€298 | +2.7% |
| Trade debts | 44 | €1,172 | €1,204 | +€32 | +2.7% |
| Suppliers | 440/4 | €1,172 | €1,204 | +€32 | +2.7% |
| Taxes, remuneration and social security | 45 | €722 | - | -€722 | |
| Taxes | 450/3 | €722 | - | -€722 | |
| Other amounts payable | 47/48 | €39,241 | €36,516 | -€2,726 | -6.9% |
| Accrued charges and deferred income | 492/3 | €1,440 | €1,440 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,789 | €30,661 | -€129 | -0.4% |
| Other operating charges | 640/8 | €7,947 | €6,900 | -€1,046 | -13.2% |
| Gross operating margin | 9900 | €78,354 | €74,871 | -€3,483 | -4.4% |
| Operating profit (loss) | 9901 | €39,618 | €37,310 | -€2,308 | -5.8% |
| Financial income | 75/76B | €453 | €424 | -€29 | -6.4% |
| Recurring financial income | 75 | €453 | €424 | -€29 | -6.4% |
| Financial charges | 65/66B | €8,292 | €1,029 | -€7,263 | -87.6% |
| Recurring financial charges | 65 | €1,292 | €1,029 | -€263 | -20.4% |
| Non-recurring financial charges | 66B | €7,000 | - | -€7,000 | |
| Profit (loss) for the period before taxes | 9903 | €31,779 | €36,705 | +€4,926 | +15.5% |
| Transfer from deferred taxes | 780 | €173 | €173 | = | 0.0% |
| Income taxes | 67/77 | €11,775 | €11,645 | -€130 | -1.1% |
| Profit (loss) for the period | 9904 | €20,177 | €25,233 | +€5,056 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,177 | €25,233 | +€5,056 | +25.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.