LAMMENS IMMO BVBA: 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.
LAMMENS IMMO BVBA
Largest movements
- Tangible fixed assets -€233,513
down €233,513 (-5.9%), from €4.0m to €3.7m
of which Land and buildings: -€233,363
- Receivables within one year +€145,597
up €145,597 (+47.7%), from €305,534 to €451,130
of which Other amounts receivable: +€137,952
- Current portion of long-term debt -€77,004
down €77,004 (-27.1%), from €284,338 to €207,333
- Financial charges +€43,018
up €43,018 (+65.8%), from €65,329 to €108,347
- Financial income +€12,478
up €12,478 (+326%), from €3,824 to €16,302
- Gross operating margin -€5,772
down €5,772 (-1.5%), from €397,780 to €392,008
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 | €4,312,384 | €4,190,025 | -€122,359 | -2.8% |
| Fixed assets | 21/28 | €3,965,338 | €3,731,824 | -€233,513 | -5.9% |
| Tangible fixed assets | 22/27 | €3,965,338 | €3,731,824 | -€233,513 | -5.9% |
| Land and buildings | 22 | €3,964,552 | €3,731,189 | -€233,363 | -5.9% |
| Other tangible fixed assets | 26 | €785 | €635 | -€150 | -19.1% |
| Current assets | 29/58 | €347,047 | €458,201 | +€111,154 | +32.0% |
| Amounts receivable within one year | 40/41 | €305,534 | €451,130 | +€145,597 | +47.7% |
| Trade receivables | 40 | €31,793 | €39,437 | +€7,645 | +24.0% |
| Other amounts receivable | 41 | €273,741 | €411,693 | +€137,952 | +50.4% |
| Cash at bank and in hand | 54/58 | €37,689 | €225 | -€37,464 | -99.4% |
| Deferred charges and accrued income | 490/1 | €3,824 | €6,845 | +€3,021 | +79.0% |
| Total equity and liabilities | 10/49 | €4,312,384 | €4,190,025 | -€122,359 | -2.8% |
| Equity | 10/15 | €1,632,330 | €1,655,699 | +€23,369 | +1.4% |
| Contributions | 10/11 | €341,415 | €341,415 | = | 0.0% |
| Reserves | 13 | €1,290,916 | €1,314,285 | +€23,369 | +1.8% |
| Distributable reserves | 133 | €1,290,916 | €1,314,285 | +€23,369 | +1.8% |
| Amounts payable | 17/49 | €2,680,054 | €2,534,326 | -€145,728 | -5.4% |
| Amounts payable after more than one year | 17 | €2,241,000 | €2,218,578 | -€22,422 | -1.0% |
| Financial debts | 170/4 | €2,241,000 | €2,218,578 | -€22,422 | -1.0% |
| Amounts payable within one year | 42/48 | €432,339 | €315,517 | -€116,822 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €284,338 | €207,333 | -€77,004 | -27.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €98,001 | €58,184 | -€39,817 | -40.6% |
| Suppliers | 440/4 | €98,001 | €58,184 | -€39,817 | -40.6% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,715 | €231 | -€6,484 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255,124 | €256,398 | +€1,274 | +0.5% |
| Other operating charges | 640/8 | €17,178 | €20,196 | +€3,018 | +17.6% |
| Gross operating margin | 9900 | €397,780 | €392,008 | -€5,772 | -1.5% |
| Operating profit (loss) | 9901 | €125,477 | €115,414 | -€10,063 | -8.0% |
| Financial income | 75/76B | €3,824 | €16,302 | +€12,478 | +326% |
| Recurring financial income | 75 | €3,824 | €16,302 | +€12,478 | +326% |
| Financial charges | 65/66B | €65,329 | €108,347 | +€43,018 | +65.8% |
| Recurring financial charges | 65 | €65,329 | €108,347 | +€43,018 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €63,972 | €23,369 | -€40,603 | -63.5% |
| Profit (loss) for the period | 9904 | €63,972 | €23,369 | -€40,603 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,972 | €23,369 | -€40,603 | -63.5% |
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 14 October 2026 via checked.be.