L.C.P. IMMO: 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.
L.C.P. IMMO
Largest movements
- Tangible fixed assets -€16,309
down €16,309 (-11.0%), from €148,117 to €131,808
of which Plant, machinery and equipment: -€9,300
- Debts after one year -€8,091
down €8,091 (-7.9%), from €101,945 to €93,854
of which Financial debts: -€15,167
- Current portion of long-term debt -€2,998
down €2,998 (-16.5%), from €18,165 to €15,167
- Profit (loss) carried forward -€2,590
down €2,590 (-51.0%), from -€5,076 to -€7,666
- Depreciation -€912
down €912 (-5.3%), from €17,221 to €16,309
- Financial charges -€280
down €280 (-7.4%), from €3,809 to €3,529
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,662 | €133,278 | -€15,384 | -10.3% |
| Fixed assets | 21/28 | €148,117 | €131,808 | -€16,309 | -11.0% |
| Tangible fixed assets | 22/27 | €148,117 | €131,808 | -€16,309 | -11.0% |
| Land and buildings | 22 | €110,893 | €103,883 | -€7,009 | -6.3% |
| Plant, machinery and equipment | 23 | €37,225 | €27,925 | -€9,300 | -25.0% |
| Current assets | 29/58 | €545 | €1,470 | +€925 | +170% |
| Amounts receivable within one year | 40/41 | €545 | €545 | = | 0.0% |
| Trade receivables | 40 | €545 | €545 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €750 | +€750 | |
| Deferred charges and accrued income | 490/1 | - | €175 | +€175 | |
| Total equity and liabilities | 10/49 | €148,662 | €133,278 | -€15,384 | -10.3% |
| Equity | 10/15 | €24,924 | €22,334 | -€2,590 | -10.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,076 | -€7,666 | -€2,590 | -51.0% |
| Amounts payable | 17/49 | €123,738 | €110,944 | -€12,794 | -10.3% |
| Amounts payable after more than one year | 17 | €101,945 | €93,854 | -€8,091 | -7.9% |
| Financial debts | 170/4 | €89,810 | €74,642 | -€15,167 | -16.9% |
| Other amounts payable | 178/9 | €12,135 | €19,212 | +€7,077 | +58.3% |
| Amounts payable within one year | 42/48 | €21,793 | €17,090 | -€4,703 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €18,165 | €15,167 | -€2,998 | -16.5% |
| Financial debts | 43 | €510 | - | -€510 | |
| Credit institutions | 430/8 | €510 | - | -€510 | |
| Trade debts | 44 | €2,070 | €781 | -€1,289 | -62.3% |
| Suppliers | 440/4 | €2,070 | €781 | -€1,289 | -62.3% |
| Taxes, remuneration and social security | 45 | €1,048 | €1,142 | +€93 | +8.9% |
| Taxes | 450/3 | €1,048 | €1,142 | +€93 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,221 | €16,309 | -€912 | -5.3% |
| Other operating charges | 640/8 | €1,452 | €1,494 | +€42 | +2.9% |
| Gross operating margin | 9900 | €18,852 | €18,740 | -€112 | -0.6% |
| Operating profit (loss) | 9901 | €179 | €937 | +€758 | +424% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,809 | €3,529 | -€280 | -7.4% |
| Recurring financial charges | 65 | €3,809 | €3,529 | -€280 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,631 | -€2,590 | +€1,040 | +28.7% |
| Profit (loss) for the period | 9904 | -€3,631 | -€2,590 | +€1,040 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,631 | -€2,590 | +€1,040 | +28.7% |
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 26 October 2026 via checked.be.