IMMO LUMA: 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.
IMMO LUMA
Largest movements
- Cash -€85,394
down €85,394 (-92.7%), from €92,106 to €6,712
mainly Trade debts (-€111,802) and Other debts (-€86,800)
- Tangible fixed assets -€19,652
down €19,652 (-5.5%), from €360,488 to €340,836
- Receivables within one year +€18,124
up €18,124 (+29.1%), from €62,327 to €80,451
of which Trade receivables: +€18,418
- Deferred charges and accrued income +€5,700
up €5,700 (+1393.5%), from €409 to €6,109
- Trade debts -€111,802
down €111,802 (-51.5%), from €216,906 to €105,104
- Other debts -€86,800
down €86,800 (-86.5%), from €100,381 to €13,581
- Profit (loss) carried forward +€86,134
up €86,134 (+66.9%), from €128,812 to €214,946
- Tax, wage and social debts +€25,579
up €25,579 (+185.4%), from €13,793 to €39,372
- Provisions +€10,028
new in 2024: €10,028
- Turnover -€223,827
no longer reported in 2024 (was €223,827)
- Purchases and services -€167,660
no longer reported in 2024 (was €167,660)
- Gross operating margin +€126,644
up €126,644 (+225.5%), from €56,167 to €182,811
- Taxes +€23,823
up €23,823 (+282.2%), from €8,443 to €32,266
- Financial charges +€19,709
up €19,709 (+1054.9%), from €1,868 to €21,578
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 | €558,697 | €472,764 | -€85,933 | -15.4% |
| Fixed assets | 21/28 | €403,694 | €379,492 | -€24,202 | -6.0% |
| Intangible fixed assets | 21 | €43,206 | €38,656 | -€4,550 | -10.5% |
| Tangible fixed assets | 22/27 | €360,488 | €340,836 | -€19,652 | -5.5% |
| Land and buildings | 22 | €108,932 | €102,927 | -€6,005 | -5.5% |
| Furniture and vehicles | 24 | €16,036 | €10,838 | -€5,198 | -32.4% |
| Leasing and similar rights | 25 | €235,520 | €227,071 | -€8,449 | -3.6% |
| Current assets | 29/58 | €155,003 | €93,272 | -€61,731 | -39.8% |
| Stocks and contracts in progress | 3 | €162 | - | -€162 | |
| Stocks | 30/36 | €162 | - | -€162 | |
| Amounts receivable within one year | 40/41 | €62,327 | €80,451 | +€18,124 | +29.1% |
| Trade receivables | 40 | €1,742 | €20,160 | +€18,418 | +1057.0% |
| Other amounts receivable | 41 | €60,584 | €60,291 | -€293 | -0.5% |
| Cash at bank and in hand | 54/58 | €92,106 | €6,712 | -€85,394 | -92.7% |
| Deferred charges and accrued income | 490/1 | €409 | €6,109 | +€5,700 | +1393.5% |
| Total equity and liabilities | 10/49 | €558,697 | €472,764 | -€85,933 | -15.4% |
| Equity | 10/15 | €196,983 | €283,117 | +€86,134 | +43.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,812 | €214,946 | +€86,134 | +66.9% |
| Provisions and deferred taxes | 16 | - | €10,028 | +€10,028 | |
| Provisions for liabilities and charges | 160/5 | - | €10,028 | +€10,028 | |
| Taxes | 161 | - | €10,028 | +€10,028 | |
| Amounts payable | 17/49 | €361,714 | €179,619 | -€182,096 | -50.3% |
| Amounts payable after more than one year | 17 | €11,656 | €5,303 | -€6,353 | -54.5% |
| Financial debts | 170/4 | €11,656 | €5,303 | -€6,353 | -54.5% |
| Amounts payable within one year | 42/48 | €349,679 | €174,316 | -€175,363 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €14,974 | €16,154 | +€1,180 | +7.9% |
| Trade debts | 44 | €216,906 | €105,104 | -€111,802 | -51.5% |
| Suppliers | 440/4 | €216,906 | €105,104 | -€111,802 | -51.5% |
| Advances received on contracts in progress | 46 | €3,625 | €106 | -€3,519 | -97.1% |
| Taxes, remuneration and social security | 45 | €13,793 | €39,372 | +€25,579 | +185.4% |
| Taxes | 450/3 | €13,793 | €39,372 | +€25,579 | +185.4% |
| Other amounts payable | 47/48 | €100,381 | €13,581 | -€86,800 | -86.5% |
| Accrued charges and deferred income | 492/3 | €380 | - | -€380 | |
| Turnover | 70 | €223,827 | - | -€223,827 | |
| Goods, raw materials, services and sundry goods | 60/61 | €167,660 | - | -€167,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,720 | €28,002 | +€2,282 | +8.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €10,028 | +€10,028 | |
| Other operating charges | 640/8 | €9,460 | €5,329 | -€4,131 | -43.7% |
| Non-recurring operating charges | 66A | €127 | - | -€127 | |
| Gross operating margin | 9900 | €56,167 | €182,811 | +€126,644 | +225.5% |
| Operating profit (loss) | 9901 | €20,860 | €139,451 | +€118,592 | +568.5% |
| Financial income | 75/76B | €588 | €527 | -€62 | -10.5% |
| Recurring financial income | 75 | €588 | €527 | -€62 | -10.5% |
| Financial charges | 65/66B | €1,868 | €21,578 | +€19,709 | +1054.9% |
| Recurring financial charges | 65 | €1,868 | €21,578 | +€19,709 | +1054.9% |
| Profit (loss) for the period before taxes | 9903 | €19,580 | €118,400 | +€98,821 | +504.7% |
| Income taxes | 67/77 | €8,443 | €32,266 | +€23,823 | +282.2% |
| Profit (loss) for the period | 9904 | €11,137 | €86,134 | +€74,998 | +673.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,137 | €86,134 | +€74,998 | +673.4% |
Source: filed annual accounts (NBB), fiscal 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.