LINE 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.
LINE IMMO
Largest movements
- Receivables after one year -€24,000
down €24,000 (-38.0%), from €63,085 to €39,085
- Tangible fixed assets -€17,763
down €17,763 (-3.3%), from €531,555 to €513,792
of which Land and buildings: -€10,120
- Cash +€7,510
up €7,510 (+494.0%), from €1,520 to €9,030
mainly Receivables after one year (+€24,000) and Depreciation (+€17,763)
- Debts after one year -€20,629
down €20,629 (-5.7%), from €358,868 to €338,239
- Profit (loss) carried forward -€9,108
down €9,108 (-13.3%), from €68,550 to €59,441
- Other operating charges -€31,788
down €31,788 (-98.8%), from €32,188 to €400
- Gross operating margin +€13,944
up €13,944 (+134.7%), from €10,349 to €24,293
- Financial charges +€7,754
up €7,754 (+103.6%), from €7,485 to €15,239
- Depreciation +€6,774
up €6,774 (+61.6%), from €10,989 to €17,763
- Taxes +€1,613
no longer reported in 2025 (was -€1,613)
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.
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 | €597,142 | €565,214 | -€31,928 | -5.3% |
| Fixed assets | 21/28 | €531,555 | €513,792 | -€17,763 | -3.3% |
| Tangible fixed assets | 22/27 | €531,555 | €513,792 | -€17,763 | -3.3% |
| Land and buildings | 22 | €400,640 | €390,521 | -€10,120 | -2.5% |
| Other tangible fixed assets | 26 | €130,914 | €123,271 | -€7,643 | -5.8% |
| Current assets | 29/58 | €65,587 | €51,422 | -€14,165 | -21.6% |
| Amounts receivable after more than one year | 29 | €63,085 | €39,085 | -€24,000 | -38.0% |
| Trade receivables | 290 | €63,085 | €39,085 | -€24,000 | -38.0% |
| Amounts receivable within one year | 40/41 | - | €1,696 | +€1,696 | |
| Trade receivables | 40 | - | €1,073 | +€1,073 | |
| Other amounts receivable | 41 | - | €623 | +€623 | |
| Cash at bank and in hand | 54/58 | €1,520 | €9,030 | +€7,510 | +494.0% |
| Deferred charges and accrued income | 490/1 | €982 | €1,611 | +€629 | +64.0% |
| Total equity and liabilities | 10/49 | €597,142 | €565,214 | -€31,928 | -5.3% |
| Equity | 10/15 | €199,010 | €189,901 | -€9,108 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,860 | €111,860 | = | 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% |
| Distributable reserves | 133 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,550 | €59,441 | -€9,108 | -13.3% |
| Amounts payable | 17/49 | €398,133 | €375,313 | -€22,820 | -5.7% |
| Amounts payable after more than one year | 17 | €358,868 | €338,239 | -€20,629 | -5.7% |
| Financial debts | 170/4 | €358,868 | €338,239 | -€20,629 | -5.7% |
| Amounts payable within one year | 42/48 | €38,741 | €37,074 | -€1,667 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €20,551 | €20,947 | +€396 | +1.9% |
| Trade debts | 44 | €119 | €615 | +€497 | +418.4% |
| Suppliers | 440/4 | €119 | €615 | +€497 | +418.4% |
| Other amounts payable | 47/48 | €18,071 | €15,511 | -€2,560 | -14.2% |
| Accrued charges and deferred income | 492/3 | €524 | - | -€524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,989 | €17,763 | +€6,774 | +61.6% |
| Other operating charges | 640/8 | €32,188 | €400 | -€31,788 | -98.8% |
| Gross operating margin | 9900 | €10,349 | €24,293 | +€13,944 | +134.7% |
| Operating profit (loss) | 9901 | -€32,828 | €6,130 | +€38,958 | |
| Financial charges | 65/66B | €7,485 | €15,239 | +€7,754 | +103.6% |
| Recurring financial charges | 65 | €7,485 | €15,239 | +€7,754 | +103.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,312 | -€9,108 | +€31,204 | +77.4% |
| Income taxes | 67/77 | -€1,613 | - | +€1,613 | |
| Profit (loss) for the period | 9904 | -€38,700 | -€9,108 | +€29,592 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,700 | -€9,108 | +€29,592 | +76.5% |
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.