LAMY AssurImmo: 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.
What changed
LAMY AssurImmo
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€115,332
2024 · -€30,433-€84,899
Equity
€192,930
2024 · €308,262-€115,332
Cash
€2,798
2024 · €424+€2,374
Balance sheet total
€611,244
2024 · €688,907-€77,662
Largest movements
Assets
- Tangible fixed assets -€82,482
down €82,482 (-17.7%), from €465,734 to €383,252
of which Land and buildings: -€74,967
Equity and liabilities
- Tax, wage and social debts +€180,666
up €180,666 (+2,715%), from €6,653 to €187,320
- Profit (loss) carried forward -€115,332
down €115,332 (-118%), from -€97,470 to -€212,802
- Debts after one year -€97,067
no longer reported in 2025 (was €97,067)
- Provisions -€71,268
down €71,268 (-76.4%), from €93,268 to €22,000
of which Deferred taxes: -€93,268
- Other debts +€66,771
up €66,771 (+55.4%), from €120,611 to €187,382
Income statement
- Taxes +€73,224
up €73,224 (+17,691%), from €414 to €73,638
- Turnover -€31,577
no longer reported in 2025 (was €31,577)
- Provisions +€22,000
new in 2025: €22,000
- Gross operating margin +€19,133
up €19,133 (+129%), from €14,810 to €33,943
- Financial charges +€19,067
up €19,067 (+238%), from €8,000 to €27,068
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.
Result 2024
-€30,433
Gross operating margin
+€19,133
Depreciation
+€992
Provisions
-€22,000
Other operating charges
-€2,541
Financial income
+€12,000
Financial charges
-€19,067
Taxes
-€73,224
Deferred taxes and other
-€193
Result 2025
-€115,332
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€94,240
Investment
+€48,806
Financing
-€140,672
Cash 2024
€424
From operations (derived)
+€94,240
Net result for the year
-€115,332
Depreciation
+€33,676
Receivables within one year
-€2,445
Provisions
-€71,268
Trade debts
+€2,173
Tax, wage and social debts
+€180,666
Other debts
+€66,771
Investment (derived)
+€48,806
Investment in fixed assets (net)
+€48,806
Financing
-€140,672
Debts after one year
-€97,067
Current portion of long-term debt
-€37,946
Short-term financial debts
-€5,658
Cash 2025
€2,798
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,907 | €611,244 | -€77,662 | -11.3% |
| Fixed assets | 21/28 | €469,584 | €387,102 | -€82,482 | -17.6% |
| Tangible fixed assets | 22/27 | €465,734 | €383,252 | -€82,482 | -17.7% |
| Land and buildings | 22 | €408,479 | €333,512 | -€74,967 | -18.4% |
| Furniture and vehicles | 24 | €14,328 | €9,270 | -€5,058 | -35.3% |
| Other tangible fixed assets | 26 | €42,926 | €40,470 | -€2,457 | -5.7% |
| Financial fixed assets | 28 | €3,850 | €3,850 | = | 0.0% |
| Current assets | 29/58 | €219,323 | €224,143 | +€4,820 | +2.2% |
| Amounts receivable within one year | 40/41 | €218,900 | €221,345 | +€2,445 | +1.1% |
| Trade receivables | 40 | €218,900 | €221,345 | +€2,445 | +1.1% |
| Cash at bank and in hand | 54/58 | €424 | €2,798 | +€2,374 | +560% |
| Total equity and liabilities | 10/49 | €688,907 | €611,244 | -€77,662 | -11.3% |
| Equity | 10/15 | €308,262 | €192,930 | -€115,332 | -37.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €387,141 | €387,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €385,281 | €7,500 | -€377,781 | -98.1% |
| Distributable reserves | 133 | - | €377,781 | +€377,781 | |
| Profit (loss) carried forward | 14 | -€97,470 | -€212,802 | -€115,332 | -118% |
| Provisions and deferred taxes | 16 | €93,268 | €22,000 | -€71,268 | -76.4% |
| Provisions for liabilities and charges | 160/5 | - | €22,000 | +€22,000 | |
| Major repairs and maintenance | 162 | - | €22,000 | +€22,000 | |
| Deferred taxes | 168 | €93,268 | - | -€93,268 | |
| Amounts payable | 17/49 | €287,376 | €396,314 | +€108,938 | +37.9% |
| Amounts payable after more than one year | 17 | €97,067 | - | -€97,067 | |
| Financial debts | 170/4 | €97,067 | - | -€97,067 | |
| Amounts payable within one year | 42/48 | €190,309 | €396,314 | +€206,005 | +108% |
| Current portion of amounts payable after more than one year | 42 | €37,946 | - | -€37,946 | |
| Financial debts | 43 | €11,941 | €6,283 | -€5,658 | -47.4% |
| Credit institutions | 430/8 | €11,941 | €6,283 | -€5,658 | -47.4% |
| Trade debts | 44 | €13,157 | €15,330 | +€2,173 | +16.5% |
| Suppliers | 440/4 | €13,157 | €15,330 | +€2,173 | +16.5% |
| Taxes, remuneration and social security | 45 | €6,653 | €187,320 | +€180,666 | +2,715% |
| Taxes | 450/3 | €6,653 | €187,320 | +€180,666 | +2,715% |
| Other amounts payable | 47/48 | €120,611 | €187,382 | +€66,771 | +55.4% |
| Turnover | 70 | €31,577 | - | -€31,577 | |
| Non-recurring operating income | 76A | - | €50,194 | +€50,194 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,767 | €23,325 | +€6,558 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,668 | €33,676 | -€992 | -2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €22,000 | +€22,000 | |
| Other operating charges | 640/8 | €2,353 | €4,894 | +€2,541 | +108% |
| Gross operating margin | 9900 | €14,810 | €33,943 | +€19,133 | +129% |
| Operating profit (loss) | 9901 | -€22,212 | -€26,627 | -€4,415 | -19.9% |
| Financial income | 75/76B | - | €12,000 | +€12,000 | |
| Recurring financial income | 75 | - | €12,000 | +€12,000 | |
| Non-recurring financial income | 76B | - | €12,000 | +€12,000 | |
| Financial charges | 65/66B | €8,000 | €27,068 | +€19,067 | +238% |
| Recurring financial charges | 65 | €8,000 | €27,068 | +€19,067 | +238% |
| Profit (loss) for the period before taxes | 9903 | -€30,212 | -€41,694 | -€11,483 | -38.0% |
| Transfer from deferred taxes | 780 | €193 | - | -€193 | |
| Income taxes | 67/77 | €414 | €73,638 | +€73,224 | +17,691% |
| Profit (loss) for the period | 9904 | -€30,433 | -€115,332 | -€84,899 | -279% |
| Transfer from tax-exempt reserves | 789 | €578 | - | -€578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,855 | -€115,332 | -€85,477 | -286% |
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 21 October 2026 via checked.be.