IMMO LORCY: 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.
IMMO LORCY
Largest movements
- Cash +€51,315
up €51,315 (+1782.7%), from €2,878 to €54,194
mainly Net result for the year (+€88,929) and Depreciation (+€39,260)
- Tangible fixed assets -€44,120
down €44,120 (-6.0%), from €732,566 to €688,446
of which Land and buildings: -€39,260
- Receivables within one year -€25,949
down €25,949 (-93.0%), from €27,905 to €1,956
of which Other amounts receivable: -€25,994
- Reserves +€82,470
up €82,470 (+341.5%), from €24,150 to €106,620
of which Tax-exempt reserves: +€82,470
- Debts after one year -€80,447
down €80,447 (-20.1%), from €399,571 to €319,124
- Other debts -€62,911
down €62,911 (-31.6%), from €199,081 to €136,170
- Provisions +€27,490
new in 2024: €27,490
- Gross operating margin +€95,548
up €95,548 (+88.5%), from €107,918 to €203,466
- Financial charges -€2,387
down €2,387 (-14.2%), from €16,854 to €14,467
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €766,428 | €747,220 | -€19,208 | -2.5% |
| Fixed assets | 21/28 | €732,566 | €688,446 | -€44,120 | -6.0% |
| Tangible fixed assets | 22/27 | €732,566 | €688,446 | -€44,120 | -6.0% |
| Land and buildings | 22 | €727,706 | €688,446 | -€39,260 | -5.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,859 | €0 | -€4,859 | -100.0% |
| Current assets | 29/58 | €33,862 | €58,774 | +€24,912 | +73.6% |
| Amounts receivable within one year | 40/41 | €27,905 | €1,956 | -€25,949 | -93.0% |
| Trade receivables | 40 | €1,911 | €1,956 | +€45 | +2.3% |
| Other amounts receivable | 41 | €25,994 | €0 | -€25,994 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,878 | €54,194 | +€51,315 | +1782.7% |
| Deferred charges and accrued income | 490/1 | €3,079 | €2,624 | -€454 | -14.8% |
| Total equity and liabilities | 10/49 | €766,428 | €747,220 | -€19,208 | -2.5% |
| Equity | 10/15 | €88,816 | €177,745 | +€88,929 | +100.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €24,150 | €106,620 | +€82,470 | +341.5% |
| Non-distributable reserves | 130/1 | €24,150 | €24,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,150 | €24,150 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €82,470 | +€82,470 | |
| Profit (loss) carried forward | 14 | -€60,334 | -€53,875 | +€6,459 | +10.7% |
| Provisions and deferred taxes | 16 | - | €27,490 | +€27,490 | |
| Deferred taxes | 168 | - | €27,490 | +€27,490 | |
| Amounts payable | 17/49 | €677,612 | €541,985 | -€135,627 | -20.0% |
| Amounts payable after more than one year | 17 | €399,571 | €319,124 | -€80,447 | -20.1% |
| Financial debts | 170/4 | €399,571 | €319,124 | -€80,447 | -20.1% |
| Amounts payable within one year | 42/48 | €277,666 | €219,024 | -€58,642 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €78,474 | €80,447 | +€1,973 | +2.5% |
| Trade debts | 44 | €110 | €2,407 | +€2,297 | +2079.1% |
| Suppliers | 440/4 | €110 | €2,407 | +€2,297 | +2079.1% |
| Other amounts payable | 47/48 | €199,081 | €136,170 | -€62,911 | -31.6% |
| Accrued charges and deferred income | 492/3 | €375 | €3,836 | +€3,461 | +923.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,052 | €39,260 | -€1,792 | -4.4% |
| Other operating charges | 640/8 | €7,769 | €7,326 | -€443 | -5.7% |
| Non-recurring operating charges | 66A | - | €25,994 | +€25,994 | |
| Gross operating margin | 9900 | €107,918 | €203,466 | +€95,548 | +88.5% |
| Operating profit (loss) | 9901 | €59,097 | €130,886 | +€71,789 | +121.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €16,854 | €14,467 | -€2,387 | -14.2% |
| Recurring financial charges | 65 | €16,854 | €14,467 | -€2,387 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €42,243 | €116,419 | +€74,176 | +175.6% |
| Transfer to deferred taxes | 680 | - | €27,490 | +€27,490 | |
| Profit (loss) for the period | 9904 | €42,243 | €88,929 | +€46,686 | +110.5% |
| Transfer to tax-exempt reserves | 689 | - | €82,470 | +€82,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,243 | €6,459 | -€35,784 | -84.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.