LINGAND 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.
LINGAND IMMO
Largest movements
- Stocks and contracts +€190,421
up €190,421 (+11.4%), from €1.7m to €1.9m
- Cash -€87,751
down €87,751 (-96.7%), from €90,728 to €2,977
mainly Tax, wage and social debts (-€822,465) and Stocks and contracts (-€190,421)
- Tax, wage and social debts -€822,465
down €822,465 (-99.5%), from €826,885 to €4,420
of which Remuneration and social security: -€826,441
- Other debts +€771,554
up €771,554 (+26,838%), from €2,875 to €774,429
- Debts after one year +€170,870
up €170,870 (+7.9%), from €2.2m to €2.3m
- Profit (loss) carried forward -€76,902
down €76,902 (-25.1%), from -€306,982 to -€383,884
- Financial charges +€29,998
up €29,998 (+40.0%), from €74,933 to €104,931
- Gross operating margin +€23,019
up €23,019 (+52.8%), from €43,567 to €66,586
- Other operating charges -€3,485
down €3,485 (-29.4%), from €11,855 to €8,369
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 | €2,906,017 | €2,968,589 | +€62,572 | +2.2% |
| Fixed assets | 21/28 | €1,103,671 | €1,074,173 | -€29,498 | -2.7% |
| Tangible fixed assets | 22/27 | €1,100,786 | €1,071,288 | -€29,498 | -2.7% |
| Land and buildings | 22 | €1,096,332 | €1,068,521 | -€27,811 | -2.5% |
| Furniture and vehicles | 24 | €4,454 | €2,767 | -€1,687 | -37.9% |
| Financial fixed assets | 28 | €2,885 | €2,885 | = | 0.0% |
| Current assets | 29/58 | €1,802,346 | €1,894,416 | +€92,070 | +5.1% |
| Stocks and contracts in progress | 3 | €1,675,389 | €1,865,810 | +€190,421 | +11.4% |
| Stocks | 30/36 | €1,675,389 | €1,865,810 | +€190,421 | +11.4% |
| Amounts receivable within one year | 40/41 | €12,082 | €25,629 | +€13,547 | +112% |
| Trade receivables | 40 | €5,869 | €24,564 | +€18,695 | +319% |
| Other amounts receivable | 41 | €6,213 | €1,065 | -€5,148 | -82.9% |
| Cash at bank and in hand | 54/58 | €90,728 | €2,977 | -€87,751 | -96.7% |
| Deferred charges and accrued income | 490/1 | €24,146 | - | -€24,146 | |
| Total equity and liabilities | 10/49 | €2,906,017 | €2,968,589 | +€62,572 | +2.2% |
| Equity | 10/15 | -€151,054 | -€227,956 | -€76,902 | -50.9% |
| Contributions | 10/11 | €150,250 | €150,250 | = | 0.0% |
| Reserves | 13 | €5,678 | €5,678 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,428 | €2,428 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,428 | €2,428 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €276 | €276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,982 | -€383,884 | -€76,902 | -25.1% |
| Amounts payable | 17/49 | €3,057,071 | €3,196,545 | +€139,474 | +4.6% |
| Amounts payable after more than one year | 17 | €2,163,103 | €2,333,973 | +€170,870 | +7.9% |
| Financial debts | 170/4 | €2,163,103 | €2,333,973 | +€170,870 | +7.9% |
| Amounts payable within one year | 42/48 | €893,968 | €862,573 | -€31,396 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €59,208 | €61,602 | +€2,395 | +4.0% |
| Trade debts | 44 | - | €22,121 | +€22,121 | |
| Suppliers | 440/4 | - | €22,121 | +€22,121 | |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €826,885 | €4,420 | -€822,465 | -99.5% |
| Taxes | 450/3 | €444 | €4,420 | +€3,976 | +895% |
| Remuneration and social security | 454/9 | €826,441 | - | -€826,441 | |
| Other amounts payable | 47/48 | €2,875 | €774,429 | +€771,554 | +26,838% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,254 | €29,498 | +€244 | +0.8% |
| Other operating charges | 640/8 | €11,855 | €8,369 | -€3,485 | -29.4% |
| Gross operating margin | 9900 | €43,567 | €66,586 | +€23,019 | +52.8% |
| Operating profit (loss) | 9901 | €2,458 | €28,719 | +€26,261 | +1,068% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €74,933 | €104,931 | +€29,998 | +40.0% |
| Recurring financial charges | 65 | €74,933 | €104,931 | +€29,998 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€72,472 | -€76,212 | -€3,740 | -5.2% |
| Income taxes | 67/77 | €444 | €690 | +€246 | +55.3% |
| Profit (loss) for the period | 9904 | -€72,916 | -€76,902 | -€3,986 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,916 | -€76,902 | -€3,986 | -5.5% |
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 22 October 2026 via checked.be.