LACIMMO: 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.
LACIMMO
Largest movements
- Tangible fixed assets +€390,040
up €390,040 (+671.6%), from €58,079 to €448,119
of which Land and buildings: +€397,901
- Current investments -€58,661
no longer reported in 2025 (was €58,661)
- Receivables within one year +€53,137
up €53,137 (+2656.9%), from €2,000 to €55,137
- Revaluation surpluses +€400,344
new in 2025: €400,344
- Profit (loss) carried forward -€10,700
down €10,700, from €94 to -€10,606
- Other debts -€9,494
down €9,494 (-94.9%), from €10,000 to €506
- Trade debts +€5,110
up €5,110 (+5416.2%), from €94 to €5,204
- Turnover -€24,695
no longer reported in 2025 (was €24,695)
- Gross operating margin -€18,771
down €18,771 (-85.1%), from €22,059 to €3,288
- Depreciation +€5,801
up €5,801 (+128.8%), from €4,503 to €10,304
- Taxes -€3,294
down €3,294, from €3,212 to -€82
- Purchases and services -€2,636
no longer reported in 2025 (was €2,636)
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 | €120,188 | €505,448 | +€385,259 | +320.5% |
| Fixed assets | 21/28 | €58,079 | €448,119 | +€390,040 | +671.6% |
| Tangible fixed assets | 22/27 | €58,079 | €448,119 | +€390,040 | +671.6% |
| Land and buildings | 22 | €50,218 | €448,119 | +€397,901 | +792.3% |
| Other tangible fixed assets | 26 | €7,861 | - | -€7,861 | |
| Current assets | 29/58 | €62,109 | €57,329 | -€4,781 | -7.7% |
| Amounts receivable within one year | 40/41 | €2,000 | €55,137 | +€53,137 | +2656.9% |
| Other amounts receivable | 41 | €2,000 | €55,137 | +€53,137 | +2656.9% |
| Current investments | 50/53 | €58,661 | - | -€58,661 | |
| Cash at bank and in hand | 54/58 | €810 | €1,528 | +€719 | +88.7% |
| Deferred charges and accrued income | 490/1 | €638 | €663 | +€25 | +3.9% |
| Total equity and liabilities | 10/49 | €120,188 | €505,448 | +€385,259 | +320.5% |
| Equity | 10/15 | €110,094 | €499,737 | +€389,643 | +353.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €400,344 | +€400,344 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94 | -€10,606 | -€10,700 | |
| Amounts payable | 17/49 | €10,094 | €5,710 | -€4,384 | -43.4% |
| Amounts payable within one year | 42/48 | €10,094 | €5,710 | -€4,384 | -43.4% |
| Trade debts | 44 | €94 | €5,204 | +€5,110 | +5416.2% |
| Suppliers | 440/4 | €94 | €5,204 | +€5,110 | +5416.2% |
| Other amounts payable | 47/48 | €10,000 | €506 | -€9,494 | -94.9% |
| Turnover | 70 | €24,695 | - | -€24,695 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,636 | - | -€2,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,503 | €10,304 | +€5,801 | +128.8% |
| Other operating charges | 640/8 | €5,059 | €4,294 | -€765 | -15.1% |
| Gross operating margin | 9900 | €22,059 | €3,288 | -€18,771 | -85.1% |
| Operating profit (loss) | 9901 | €12,497 | -€11,310 | -€23,806 | |
| Financial income | 75/76B | €707 | €1,073 | +€366 | +51.8% |
| Recurring financial income | 75 | €707 | €1,073 | +€366 | +51.8% |
| Financial charges | 65/66B | €94 | €546 | +€452 | +480.9% |
| Recurring financial charges | 65 | €94 | €546 | +€452 | +480.9% |
| Profit (loss) for the period before taxes | 9903 | €13,110 | -€10,782 | -€23,892 | |
| Income taxes | 67/77 | €3,212 | -€82 | -€3,294 | |
| Profit (loss) for the period | 9904 | €9,898 | -€10,700 | -€20,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,898 | -€10,700 | -€20,598 |
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 8 October 2026 via checked.be.