LOTZ 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.
LOTZ IMMO
Largest movements
- Tangible fixed assets +€1.5m
up €1.5m (+22.8%), from €6.8m to €8.3m
of which Assets under construction and advance payments: +€1.7m
- Debts after one year +€2.0m
up €2.0m (+24.2%), from €8.2m to €10.2m
of which Financial debts: +€1.8m
- Profit (loss) carried forward -€344,406
down €344,406 (-21.2%), from -€1.6m to -€2.0m
- Trade debts -€119,810
down €119,810 (-75.0%), from €159,647 to €39,837
- Financial charges +€37,719
up €37,719 (+25.4%), from €148,527 to €186,246
- Gross operating margin -€12,794
down €12,794 (-54.0%), from -€23,710 to -€36,504
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 | €6,799,040 | €8,333,839 | +€1.5m | +22.6% |
| Fixed assets | 21/28 | €6,769,532 | €8,310,932 | +€1.5m | +22.8% |
| Tangible fixed assets | 22/27 | €6,769,532 | €8,310,932 | +€1.5m | +22.8% |
| Land and buildings | 22 | €3,435,181 | €3,325,243 | -€109,938 | -3.2% |
| Assets under construction and advance payments | 27 | €3,334,351 | €4,985,689 | +€1.7m | +49.5% |
| Current assets | 29/58 | €29,508 | €22,907 | -€6,601 | -22.4% |
| Cash at bank and in hand | 54/58 | €22,955 | €7,806 | -€15,149 | -66.0% |
| Deferred charges and accrued income | 490/1 | €6,553 | €15,101 | +€8,548 | +130% |
| Total equity and liabilities | 10/49 | €6,799,040 | €8,333,839 | +€1.5m | +22.6% |
| Equity | 10/15 | -€1,609,538 | -€1,953,944 | -€344,406 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,628,138 | -€1,972,544 | -€344,406 | -21.2% |
| Amounts payable | 17/49 | €8,408,578 | €10,287,783 | +€1.9m | +22.3% |
| Amounts payable after more than one year | 17 | €8,248,932 | €10,247,947 | +€2.0m | +24.2% |
| Financial debts | 170/4 | €3,954,196 | €5,779,474 | +€1.8m | +46.2% |
| Other amounts payable | 178/9 | €4,294,736 | €4,468,473 | +€173,737 | +4.0% |
| Amounts payable within one year | 42/48 | €159,647 | €39,837 | -€119,810 | -75.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €159,647 | €39,837 | -€119,810 | -75.0% |
| Suppliers | 440/4 | €159,647 | €39,837 | -€119,810 | -75.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,938 | €109,938 | = | 0.0% |
| Other operating charges | 640/8 | €11,437 | €11,719 | +€282 | +2.5% |
| Gross operating margin | 9900 | -€23,710 | -€36,504 | -€12,794 | -54.0% |
| Operating profit (loss) | 9901 | -€145,085 | -€158,161 | -€13,076 | -9.0% |
| Financial charges | 65/66B | €148,527 | €186,246 | +€37,719 | +25.4% |
| Recurring financial charges | 65 | €148,527 | €186,246 | +€37,719 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€293,612 | -€344,406 | -€50,794 | -17.3% |
| Profit (loss) for the period | 9904 | -€293,612 | -€344,406 | -€50,794 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€293,612 | -€344,406 | -€50,794 | -17.3% |
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 20 October 2026 via checked.be.