LPE IMMO: what changed
Two fiscal 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.
LPE IMMO
Largest movements
- Cash +€89,698
up €89,698 (+62.6%), from €143,379 to €233,076
mainly Other debts (+€88,188) and Receivables within one year (+€74,187)
- Receivables within one year -€74,187
down €74,187 (-49.4%), from €150,293 to €76,106
of which Other amounts receivable: -€62,531
- Intangible fixed assets -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Other debts +€88,188
up €88,188 (+41.7%), from €211,656 to €299,844
- Profit (loss) carried forward -€49,344
down €49,344 (-73.0%), from €67,605 to €18,261
- Tax, wage and social debts -€19,619
down €19,619 (-36.2%), from €54,263 to €34,645
- Current portion of long-term debt -€15,278
down €15,278 (-74.8%), from €20,421 to €5,144
- Trade debts +€5,653
up €5,653 (+214.9%), from €2,631 to €8,284
- Gross operating margin -€8,285
down €8,285 (-9.3%), from €88,942 to €80,657
- Taxes -€1,471
down €1,471 (-9.6%), from €15,285 to €13,815
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.
Cash bridge derived
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 | €373,486 | €376,234 | +€2,748 | +0.7% |
| Fixed assets | 21/28 | €79,814 | €67,052 | -€12,763 | -16.0% |
| Intangible fixed assets | 21 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Tangible fixed assets | 22/27 | €9,814 | €7,052 | -€2,763 | -28.1% |
| Furniture and vehicles | 24 | €9,814 | €7,052 | -€2,763 | -28.1% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €293,672 | €309,182 | +€15,511 | +5.3% |
| Amounts receivable within one year | 40/41 | €150,293 | €76,106 | -€74,187 | -49.4% |
| Trade receivables | 40 | €82,577 | €70,920 | -€11,656 | -14.1% |
| Other amounts receivable | 41 | €67,716 | €5,186 | -€62,531 | -92.3% |
| Cash at bank and in hand | 54/58 | €143,379 | €233,076 | +€89,698 | +62.6% |
| Total equity and liabilities | 10/49 | €373,486 | €376,234 | +€2,748 | +0.7% |
| Equity | 10/15 | €72,605 | €23,261 | -€49,344 | -68.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,605 | €18,261 | -€49,344 | -73.0% |
| Amounts payable | 17/49 | €300,881 | €352,973 | +€52,092 | +17.3% |
| Amounts payable after more than one year | 17 | €5,144 | - | -€5,144 | |
| Financial debts | 170/4 | €5,144 | - | -€5,144 | |
| Amounts payable within one year | 42/48 | €295,738 | €352,973 | +€57,236 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €20,421 | €5,144 | -€15,278 | -74.8% |
| Financial debts | 43 | €6,767 | €5,058 | -€1,709 | -25.2% |
| Credit institutions | 430/8 | €6,767 | €5,058 | -€1,709 | -25.2% |
| Trade debts | 44 | €2,631 | €8,284 | +€5,653 | +214.9% |
| Suppliers | 440/4 | €2,631 | €8,284 | +€5,653 | +214.9% |
| Taxes, remuneration and social security | 45 | €54,263 | €34,645 | -€19,619 | -36.2% |
| Taxes | 450/3 | €54,263 | €34,645 | -€19,619 | -36.2% |
| Other amounts payable | 47/48 | €211,656 | €299,844 | +€88,188 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,763 | €12,763 | = | 0.0% |
| Other operating charges | 640/8 | €786 | €652 | -€134 | -17.0% |
| Gross operating margin | 9900 | €88,942 | €80,657 | -€8,285 | -9.3% |
| Operating profit (loss) | 9901 | €75,394 | €67,242 | -€8,151 | -10.8% |
| Financial income | 75/76B | €7 | €2 | -€5 | -75.0% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -75.0% |
| Financial charges | 65/66B | €3,623 | €2,774 | -€849 | -23.4% |
| Recurring financial charges | 65 | €3,623 | €2,774 | -€849 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €71,778 | €64,470 | -€7,308 | -10.2% |
| Income taxes | 67/77 | €15,285 | €13,815 | -€1,471 | -9.6% |
| Profit (loss) for the period | 9904 | €56,493 | €50,656 | -€5,837 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,493 | €50,656 | -€5,837 | -10.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.