IMMO LAMPO: 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.
What changed
IMMO LAMPO
NACE 46.331, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€76,354
2024 · €3,138-€79,492
Equity
€1.1m
2024 · €1.2m-€76,354
Cash
€556
2024 · €254+€302
Balance sheet total
€2.4m
2024 · €2.4m-€38,970
Largest movements
Assets
- Tangible fixed assets -€32,822
down €32,822 (-1.4%), from €2.4m to €2.3m
of which Land and buildings: -€64,270
Equity and liabilities
- Profit (loss) carried forward -€72,263
down €72,263 (-214%), from -€33,694 to -€105,956
- Debts after one year +€36,722
up €36,722 (+3.1%), from €1.2m to €1.2m
Income statement
- Gross operating margin -€83,713
down €83,713 (-84.8%), from €98,696 to €14,983
- Depreciation -€2,989
down €2,989 (-4.3%), from €69,943 to €66,953
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
€3,138
Gross operating margin
-€83,713
Depreciation
+€2,989
Other operating charges
+€724
Financial income
+€133
Financial charges
+€84
Taxes
+€290
Result 2025
-€76,354
raises the resultlowers the result
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.
From operations
-€2,289
Investment
-€34,131
Financing
+€36,722
Cash 2024
€254
From operations (derived)
-€2,289
Net result for the year
-€76,354
Depreciation
+€66,953
Receivables within one year
+€5,948
Deferred charges and accrued income
+€501
Provisions
-€1,023
Trade debts
+€2,621
Tax, wage and social debts
-€277
Other debts
-€658
Investment (derived)
-€34,131
Investment in fixed assets (net)
-€34,131
Financing
+€36,722
Debts after one year
+€36,722
Cash 2025
€556
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,419,111 | €2,380,141 | -€38,970 | -1.6% |
| Fixed assets | 21/28 | €2,376,458 | €2,343,636 | -€32,822 | -1.4% |
| Tangible fixed assets | 22/27 | €2,376,458 | €2,343,636 | -€32,822 | -1.4% |
| Land and buildings | 22 | €2,372,743 | €2,308,473 | -€64,270 | -2.7% |
| Plant, machinery and equipment | 23 | €1,393 | €404 | -€989 | -71.0% |
| Furniture and vehicles | 24 | €2,322 | €34,759 | +€32,437 | +1,397% |
| Current assets | 29/58 | €42,653 | €36,506 | -€6,147 | -14.4% |
| Amounts receivable within one year | 40/41 | €41,168 | €35,220 | -€5,948 | -14.4% |
| Trade receivables | 40 | €13,908 | €0 | -€13,908 | -100% |
| Other amounts receivable | 41 | €27,260 | €35,220 | +€7,960 | +29.2% |
| Cash at bank and in hand | 54/58 | €254 | €556 | +€302 | +119% |
| Deferred charges and accrued income | 490/1 | €1,231 | €730 | -€501 | -40.7% |
| Total equity and liabilities | 10/49 | €2,419,111 | €2,380,141 | -€38,970 | -1.6% |
| Equity | 10/15 | €1,153,505 | €1,077,151 | -€76,354 | -6.6% |
| Contributions | 10/11 | €635,000 | €635,000 | = | 0.0% |
| Capital | 10 | €635,000 | €635,000 | = | 0.0% |
| Issued capital | 100 | €635,000 | €635,000 | = | 0.0% |
| Reserves | 13 | €552,199 | €548,107 | -€4,092 | -0.7% |
| Non-distributable reserves | 130/1 | €63,500 | €63,500 | = | 0.0% |
| Legal reserve | 130 | €63,500 | €63,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €116,820 | €112,728 | -€4,092 | -3.5% |
| Distributable reserves | 133 | €371,879 | €371,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,694 | -€105,956 | -€72,263 | -214% |
| Provisions and deferred taxes | 16 | €25,572 | €24,549 | -€1,023 | -4.0% |
| Deferred taxes | 168 | €25,572 | €24,549 | -€1,023 | -4.0% |
| Amounts payable | 17/49 | €1,240,034 | €1,278,442 | +€38,408 | +3.1% |
| Amounts payable after more than one year | 17 | €1,200,408 | €1,237,130 | +€36,722 | +3.1% |
| Financial debts | 170/4 | €1,200,408 | €1,237,130 | +€36,722 | +3.1% |
| Amounts payable within one year | 42/48 | €4,585 | €6,271 | +€1,686 | +36.8% |
| Trade debts | 44 | €2,321 | €4,941 | +€2,621 | +113% |
| Suppliers | 440/4 | €2,321 | €4,941 | +€2,621 | +113% |
| Taxes, remuneration and social security | 45 | €1,024 | €747 | -€277 | -27.0% |
| Taxes | 450/3 | €456 | €747 | +€291 | +63.9% |
| Remuneration and social security | 454/9 | €568 | €0 | -€568 | -100% |
| Other amounts payable | 47/48 | €1,240 | €582 | -€658 | -53.1% |
| Accrued charges and deferred income | 492/3 | €35,041 | €35,041 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,943 | €66,953 | -€2,989 | -4.3% |
| Other operating charges | 640/8 | €18,994 | €18,270 | -€724 | -3.8% |
| Gross operating margin | 9900 | €98,696 | €14,983 | -€83,713 | -84.8% |
| Operating profit (loss) | 9901 | €9,758 | -€70,241 | -€79,999 | |
| Financial income | 75/76B | €358 | €490 | +€133 | +37.1% |
| Recurring financial income | 75 | €358 | €490 | +€133 | +37.1% |
| Financial charges | 65/66B | €7,692 | €7,608 | -€84 | -1.1% |
| Recurring financial charges | 65 | €7,692 | €7,608 | -€84 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €2,424 | -€77,358 | -€79,782 | |
| Transfer from deferred taxes | 780 | €1,023 | €1,023 | = | 0.0% |
| Income taxes | 67/77 | €309 | €19 | -€290 | -93.8% |
| Profit (loss) for the period | 9904 | €3,138 | -€76,354 | -€79,492 | |
| Transfer from tax-exempt reserves | 789 | €4,092 | €4,092 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,229 | -€72,263 | -€79,492 |
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 23 October 2026 via checked.be.