LEMPEREUR 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.
LEMPEREUR IMMO
Largest movements
- Cash +€151,432
up €151,432 (+1,354%), from €11,183 to €162,615
mainly Net result for the year (+€150,805) and Other debts (+€69,267)
- Tangible fixed assets -€46,882
down €46,882 (-4.2%), from €1.1m to €1.1m
of which Land and buildings: -€72,058
- Reserves +€389,273
up €389,273 (+116%), from €335,724 to €724,997
of which Distributable reserves: +€391,038
- Profit (loss) carried forward -€238,468
no longer reported in 2025 (was €238,468)
- Debts after one year -€83,569
down €83,569 (-20.2%), from €414,027 to €330,458
- Other debts +€69,267
up €69,267 (+449%), from €15,420 to €84,687
- Current portion of long-term debt -€18,651
down €18,651 (-25.6%), from €72,970 to €54,320
- Taxes +€14,627
up €14,627 (+25.0%), from €58,418 to €73,045
- Depreciation -€6,108
down €6,108 (-9.5%), from €64,605 to €58,497
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 | €1,137,517 | €1,237,607 | +€100,090 | +8.8% |
| Fixed assets | 21/28 | €1,112,623 | €1,065,742 | -€46,882 | -4.2% |
| Tangible fixed assets | 22/27 | €1,112,623 | €1,065,742 | -€46,882 | -4.2% |
| Land and buildings | 22 | €1,092,303 | €1,020,245 | -€72,058 | -6.6% |
| Plant, machinery and equipment | 23 | €115 | €37 | -€78 | -68.1% |
| Furniture and vehicles | 24 | €20,205 | €30,133 | +€9,928 | +49.1% |
| Other tangible fixed assets | 26 | - | €15,327 | +€15,327 | |
| Current assets | 29/58 | €24,894 | €171,866 | +€146,972 | +590% |
| Amounts receivable within one year | 40/41 | €8,096 | €7,229 | -€868 | -10.7% |
| Trade receivables | 40 | €777 | - | -€777 | |
| Other amounts receivable | 41 | €7,320 | €7,229 | -€91 | -1.2% |
| Cash at bank and in hand | 54/58 | €11,183 | €162,615 | +€151,432 | +1,354% |
| Deferred charges and accrued income | 490/1 | €5,615 | €2,022 | -€3,593 | -64.0% |
| Total equity and liabilities | 10/49 | €1,137,517 | €1,237,607 | +€100,090 | +8.8% |
| Equity | 10/15 | €588,646 | €739,451 | +€150,805 | +25.6% |
| Contributions | 10/11 | €14,454 | €14,454 | = | 0.0% |
| Reserves | 13 | €335,724 | €724,997 | +€389,273 | +116% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,074 | €52,309 | -€1,765 | -3.3% |
| Distributable reserves | 133 | €279,790 | €670,828 | +€391,038 | +140% |
| Profit (loss) carried forward | 14 | €238,468 | - | -€238,468 | |
| Provisions and deferred taxes | 16 | €14,900 | €14,312 | -€588 | -3.9% |
| Deferred taxes | 168 | €14,900 | €14,312 | -€588 | -3.9% |
| Amounts payable | 17/49 | €533,972 | €483,845 | -€50,127 | -9.4% |
| Amounts payable after more than one year | 17 | €414,027 | €330,458 | -€83,569 | -20.2% |
| Financial debts | 170/4 | €414,027 | €330,458 | -€83,569 | -20.2% |
| Amounts payable within one year | 42/48 | €119,945 | €153,386 | +€33,442 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €72,970 | €54,320 | -€18,651 | -25.6% |
| Trade debts | 44 | €12,127 | €2,962 | -€9,165 | -75.6% |
| Suppliers | 440/4 | €12,127 | €2,962 | -€9,165 | -75.6% |
| Taxes, remuneration and social security | 45 | €19,427 | €11,418 | -€8,010 | -41.2% |
| Taxes | 450/3 | €19,427 | €11,418 | -€8,010 | -41.2% |
| Other amounts payable | 47/48 | €15,420 | €84,687 | +€69,267 | +449% |
| Non-recurring operating income | 76A | - | €5,923 | +€5,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,605 | €58,497 | -€6,108 | -9.5% |
| Other operating charges | 640/8 | €16,871 | €14,965 | -€1,906 | -11.3% |
| Gross operating margin | 9900 | €302,171 | €301,788 | -€384 | -0.1% |
| Operating profit (loss) | 9901 | €220,696 | €228,325 | +€7,630 | +3.5% |
| Financial income | 75/76B | €2 | €55 | +€53 | +2,908% |
| Recurring financial income | 75 | €2 | €55 | +€53 | +2,908% |
| Financial charges | 65/66B | €5,732 | €5,118 | -€613 | -10.7% |
| Recurring financial charges | 65 | €5,732 | €5,118 | -€613 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €214,966 | €223,262 | +€8,296 | +3.9% |
| Transfer from deferred taxes | 780 | €588 | €588 | = | 0.0% |
| Income taxes | 67/77 | €58,418 | €73,045 | +€14,627 | +25.0% |
| Profit (loss) for the period | 9904 | €157,136 | €150,805 | -€6,331 | -4.0% |
| Transfer from tax-exempt reserves | 789 | €1,764 | €1,765 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €158,901 | €152,570 | -€6,331 | -4.0% |
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 29 October 2026 via checked.be.