Immo Lupla: 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 Lupla
Largest movements
- Tangible fixed assets -€31,924
down €31,924 (-10.5%), from €303,092 to €271,168
of which Land and buildings: -€26,281
- Cash +€8,279
up €8,279 (+8.1%), from €101,875 to €110,154
mainly Depreciation (+€20,147) and Investment in fixed assets (net) (+€11,778)
- Other debts -€31,209
down €31,209 (-6.9%), from €455,604 to €424,394
- Profit (loss) carried forward +€7,318
up €7,318 (+12.8%), from -€57,212 to -€49,895
- Gross operating margin +€23,532
up €23,532 (+360.1%), from €6,536 to €30,068
- Other operating charges +€392
up €392 (+19.9%), from €1,965 to €2,357
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 | €406,775 | €383,199 | -€23,576 | -5.8% |
| Fixed assets | 21/28 | €303,092 | €271,168 | -€31,924 | -10.5% |
| Tangible fixed assets | 22/27 | €303,092 | €271,168 | -€31,924 | -10.5% |
| Land and buildings | 22 | €260,340 | €234,060 | -€26,281 | -10.1% |
| Plant, machinery and equipment | 23 | €392 | €117 | -€276 | -70.3% |
| Furniture and vehicles | 24 | €42,360 | €36,992 | -€5,368 | -12.7% |
| Current assets | 29/58 | €103,683 | €112,031 | +€8,348 | +8.1% |
| Amounts receivable within one year | 40/41 | €669 | €0 | -€669 | -100.0% |
| Trade receivables | 40 | €669 | €0 | -€669 | -100.0% |
| Cash at bank and in hand | 54/58 | €101,875 | €110,154 | +€8,279 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,139 | €1,877 | +€738 | +64.8% |
| Total equity and liabilities | 10/49 | €406,775 | €383,199 | -€23,576 | -5.8% |
| Equity | 10/15 | -€51,012 | -€43,695 | +€7,318 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,212 | -€49,895 | +€7,318 | +12.8% |
| Amounts payable | 17/49 | €457,788 | €426,894 | -€30,894 | -6.7% |
| Amounts payable within one year | 42/48 | €457,788 | €426,894 | -€30,894 | -6.7% |
| Trade debts | 44 | €2,010 | €2,323 | +€313 | +15.6% |
| Suppliers | 440/4 | €2,010 | €2,323 | +€313 | +15.6% |
| Taxes, remuneration and social security | 45 | €174 | €177 | +€3 | +1.7% |
| Taxes | 450/3 | €174 | €177 | +€3 | +1.7% |
| Other amounts payable | 47/48 | €455,604 | €424,394 | -€31,209 | -6.9% |
| Non-recurring operating income | 76A | - | €33,200 | +€33,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,044 | €20,147 | +€102 | +0.5% |
| Other operating charges | 640/8 | €1,965 | €2,357 | +€392 | +19.9% |
| Gross operating margin | 9900 | €6,536 | €30,068 | +€23,532 | +360.1% |
| Operating profit (loss) | 9901 | -€15,474 | €7,564 | +€23,038 | |
| Financial charges | 65/66B | €63 | €70 | +€7 | +10.3% |
| Recurring financial charges | 65 | €63 | €70 | +€7 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,537 | €7,494 | +€23,031 | |
| Income taxes | 67/77 | €174 | €177 | +€3 | +1.7% |
| Profit (loss) for the period | 9904 | -€15,711 | €7,318 | +€23,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,711 | €7,318 | +€23,028 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.