L.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.P. IMMO
Largest movements
- Tangible fixed assets -€36,308
down €36,308 (-7.6%), from €478,592 to €442,284
of which Land and buildings: -€33,647
- Profit (loss) carried forward -€61,667
down €61,667 (-17.1%), from -€360,305 to -€421,972
- Other debts +€25,027
up €25,027 (+3.4%), from €739,923 to €764,950
- Gross operating margin -€2,380
down €2,380 (-12.5%), from -€19,049 to -€21,430
- Financial charges -€1,184
down €1,184 (-85.4%), from €1,385 to €202
- Depreciation -€1,170
down €1,170 (-3.1%), from €37,479 to €36,308
- Financial income +€442
up €442 (+442,430%), from €0 to €443
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 | €483,289 | €447,849 | -€35,440 | -7.3% |
| Fixed assets | 21/28 | €478,592 | €442,284 | -€36,308 | -7.6% |
| Tangible fixed assets | 22/27 | €478,592 | €442,284 | -€36,308 | -7.6% |
| Land and buildings | 22 | €457,711 | €424,064 | -€33,647 | -7.4% |
| Plant, machinery and equipment | 23 | €20,881 | €18,220 | -€2,662 | -12.7% |
| Current assets | 29/58 | €4,697 | €5,565 | +€868 | +18.5% |
| Amounts receivable within one year | 40/41 | €1,645 | €475 | -€1,170 | -71.1% |
| Trade receivables | 40 | €1,645 | €0 | -€1,645 | -100% |
| Other amounts receivable | 41 | €0 | €475 | +€475 | |
| Cash at bank and in hand | 54/58 | €55 | €2,452 | +€2,396 | +4,321% |
| Deferred charges and accrued income | 490/1 | €2,996 | €2,638 | -€358 | -12.0% |
| Total equity and liabilities | 10/49 | €483,289 | €447,849 | -€35,440 | -7.3% |
| Equity | 10/15 | -€266,317 | -€327,984 | -€61,667 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,388 | €75,388 | = | 0.0% |
| Distributable reserves | 133 | €75,388 | €75,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€360,305 | -€421,972 | -€61,667 | -17.1% |
| Amounts payable | 17/49 | €749,606 | €775,833 | +€26,227 | +3.5% |
| Amounts payable within one year | 42/48 | €749,606 | €775,833 | +€26,227 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,548 | €10,697 | +€2,149 | +25.1% |
| Suppliers | 440/4 | €8,548 | €10,697 | +€2,149 | +25.1% |
| Taxes, remuneration and social security | 45 | €1,135 | €186 | -€950 | -83.7% |
| Taxes | 450/3 | €1,135 | €186 | -€950 | -83.7% |
| Other amounts payable | 47/48 | €739,923 | €764,950 | +€25,027 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,479 | €36,308 | -€1,170 | -3.1% |
| Other operating charges | 640/8 | €4,056 | €4,176 | +€120 | +3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€19,049 | -€21,430 | -€2,380 | -12.5% |
| Operating profit (loss) | 9901 | -€60,584 | -€61,914 | -€1,330 | -2.2% |
| Financial income | 75/76B | €0 | €443 | +€442 | +442,430% |
| Recurring financial income | 75 | €0 | €443 | +€442 | +442,430% |
| Financial charges | 65/66B | €1,385 | €202 | -€1,184 | -85.4% |
| Recurring financial charges | 65 | €1,385 | €202 | -€1,184 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,969 | -€61,673 | +€296 | +0.5% |
| Income taxes | 67/77 | €93 | -€6 | -€99 | |
| Profit (loss) for the period | 9904 | -€62,062 | -€61,667 | +€395 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,062 | -€61,667 | +€395 | +0.6% |
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 22 October 2026 via checked.be.