L&B IMMO: 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.
L&B IMMO
Largest movements
- Tangible fixed assets -€153,299
down €153,299 (-6.9%), from €2.2m to €2.1m
- Debts after one year -€217,605
down €217,605 (-12.7%), from €1.7m to €1.5m
- Reserves +€55,884
up €55,884 (+66.0%), from €84,632 to €140,516
- Financial charges -€4,617
down €4,617 (-10.5%), from €43,919 to €39,303
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 | €2,276,571 | €2,122,873 | -€153,698 | -6.8% |
| Fixed assets | 21/28 | €2,249,194 | €2,095,895 | -€153,299 | -6.8% |
| Tangible fixed assets | 22/27 | €2,209,194 | €2,055,895 | -€153,299 | -6.9% |
| Land and buildings | 22 | €2,209,194 | €2,055,895 | -€153,299 | -6.9% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €27,377 | €26,977 | -€400 | -1.5% |
| Amounts receivable within one year | 40/41 | €6,484 | €4,350 | -€2,134 | -32.9% |
| Other amounts receivable | 41 | €6,484 | €4,350 | -€2,134 | -32.9% |
| Cash at bank and in hand | 54/58 | €18,313 | €19,948 | +€1,635 | +8.9% |
| Deferred charges and accrued income | 490/1 | €2,581 | €2,680 | +€99 | +3.8% |
| Total equity and liabilities | 10/49 | €2,276,571 | €2,122,873 | -€153,698 | -6.8% |
| Equity | 10/15 | €103,232 | €159,116 | +€55,884 | +54.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,632 | €140,516 | +€55,884 | +66.0% |
| Distributable reserves | 133 | €84,632 | €140,516 | +€55,884 | +66.0% |
| Amounts payable | 17/49 | €2,173,339 | €1,963,757 | -€209,582 | -9.6% |
| Amounts payable after more than one year | 17 | €1,708,916 | €1,491,310 | -€217,605 | -12.7% |
| Financial debts | 170/4 | €1,708,916 | €1,491,310 | -€217,605 | -12.7% |
| Amounts payable within one year | 42/48 | €464,423 | €472,447 | +€8,023 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €212,905 | €217,605 | +€4,701 | +2.2% |
| Taxes, remuneration and social security | 45 | €0 | €1,073 | +€1,073 | |
| Taxes | 450/3 | €0 | €1,073 | +€1,073 | |
| Other amounts payable | 47/48 | €251,518 | €253,768 | +€2,250 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,299 | €153,299 | = | 0.0% |
| Other operating charges | 640/8 | €33,695 | €34,677 | +€982 | +2.9% |
| Gross operating margin | 9900 | €302,779 | €301,735 | -€1,044 | -0.3% |
| Operating profit (loss) | 9901 | €115,785 | €113,759 | -€2,026 | -1.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €43,919 | €39,303 | -€4,617 | -10.5% |
| Recurring financial charges | 65 | €43,919 | €39,303 | -€4,617 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €71,866 | €74,457 | +€2,591 | +3.6% |
| Income taxes | 67/77 | €17,966 | €18,573 | +€606 | +3.4% |
| Profit (loss) for the period | 9904 | €53,899 | €55,884 | +€1,984 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,899 | €55,884 | +€1,984 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.