PER LEI 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.
PER LEI IMMO
Largest movements
- Cash -€50,780
down €50,780 (-87.3%), from €58,139 to €7,359
mainly Other debts (-€52,830) and Receivables within one year (-€8,149)
- Receivables within one year +€8,149
up €8,149 (+116%), from €7,020 to €15,169
of which Trade receivables: +€8,245
- Other debts -€52,830
down €52,830 (-72.3%), from €73,119 to €20,289
- Profit (loss) carried forward +€8,367
up €8,367 (+11.0%), from -€76,221 to -€67,854
- Tax, wage and social debts +€2,443
new in 2025: €2,443
- Gross operating margin +€8,708
up €8,708 (+2,755%), from €316 to €9,024
- Financial charges +€265
up €265 (+107%), from €247 to €513
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 | €65,159 | €22,528 | -€42,631 | -65.4% |
| Current assets | 29/58 | €65,159 | €22,528 | -€42,631 | -65.4% |
| Amounts receivable within one year | 40/41 | €7,020 | €15,169 | +€8,149 | +116% |
| Trade receivables | 40 | €6,924 | €15,169 | +€8,245 | +119% |
| Other amounts receivable | 41 | €96 | - | -€96 | |
| Cash at bank and in hand | 54/58 | €58,139 | €7,359 | -€50,780 | -87.3% |
| Total equity and liabilities | 10/49 | €65,159 | €22,528 | -€42,631 | -65.4% |
| Equity | 10/15 | -€8,571 | -€204 | +€8,367 | +97.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,221 | -€67,854 | +€8,367 | +11.0% |
| Amounts payable | 17/49 | €73,730 | €22,733 | -€50,998 | -69.2% |
| Amounts payable within one year | 42/48 | €73,730 | €22,733 | -€50,998 | -69.2% |
| Trade debts | 44 | €611 | €0 | -€611 | -100% |
| Suppliers | 440/4 | €611 | €0 | -€611 | -100% |
| Taxes, remuneration and social security | 45 | - | €2,443 | +€2,443 | |
| Taxes | 450/3 | - | €2,443 | +€2,443 | |
| Other amounts payable | 47/48 | €73,119 | €20,289 | -€52,830 | -72.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €316 | €9,024 | +€8,708 | +2,755% |
| Operating profit (loss) | 9901 | €176 | €8,880 | +€8,704 | +4,959% |
| Financial charges | 65/66B | €247 | €513 | +€265 | +107% |
| Recurring financial charges | 65 | €247 | €513 | +€265 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€72 | €8,367 | +€8,439 | |
| Profit (loss) for the period | 9904 | -€72 | €8,367 | +€8,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72 | €8,367 | +€8,439 |
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 17 October 2026 via checked.be.