LPO 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.
LPO IMMO
Largest movements
- Receivables within one year +€4,815
up €4,815 (+11.0%), from €43,924 to €48,740
of which Other amounts receivable: +€3,284
- Tangible fixed assets -€2,814
down €2,814 (-2.9%), from €95,979 to €93,166
of which Land and buildings: -€1,759
- Profit (loss) carried forward +€11,090
up €11,090 (+20.7%), from €53,662 to €64,751
- Debts after one year -€7,462
down €7,462 (-14.2%), from €52,438 to €44,976
- Tax, wage and social debts -€3,515
down €3,515 (-57.4%), from €6,121 to €2,606
- Gross operating margin -€14,837
down €14,837 (-37.6%), from €39,476 to €24,639
- Taxes -€4,443
down €4,443 (-55.1%), from €8,062 to €3,619
- Depreciation -€738
down €738 (-11.0%), from €6,691 to €5,953
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 | €141,202 | €142,336 | +€1,134 | +0.8% |
| Fixed assets | 21/28 | €95,979 | €93,166 | -€2,814 | -2.9% |
| Tangible fixed assets | 22/27 | €95,979 | €93,166 | -€2,814 | -2.9% |
| Land and buildings | 22 | €93,996 | €92,238 | -€1,759 | -1.9% |
| Plant, machinery and equipment | 23 | €1,983 | €928 | -€1,055 | -53.2% |
| Current assets | 29/58 | €45,222 | €49,170 | +€3,947 | +8.7% |
| Amounts receivable within one year | 40/41 | €43,924 | €48,740 | +€4,815 | +11.0% |
| Trade receivables | 40 | €33,282 | €34,814 | +€1,531 | +4.6% |
| Other amounts receivable | 41 | €10,642 | €13,926 | +€3,284 | +30.9% |
| Cash at bank and in hand | 54/58 | €1,298 | €80 | -€1,218 | -93.8% |
| Deferred charges and accrued income | 490/1 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €141,202 | €142,336 | +€1,134 | +0.8% |
| Equity | 10/15 | €73,662 | €84,751 | +€11,090 | +15.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,662 | €64,751 | +€11,090 | +20.7% |
| Amounts payable | 17/49 | €67,540 | €57,584 | -€9,956 | -14.7% |
| Amounts payable after more than one year | 17 | €52,438 | €44,976 | -€7,462 | -14.2% |
| Financial debts | 170/4 | €52,438 | €44,976 | -€7,462 | -14.2% |
| Amounts payable within one year | 42/48 | €15,102 | €12,608 | -€2,494 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €7,326 | €7,462 | +€136 | +1.9% |
| Trade debts | 44 | €55 | €284 | +€229 | +414% |
| Suppliers | 440/4 | €55 | €284 | +€229 | +414% |
| Taxes, remuneration and social security | 45 | €6,121 | €2,606 | -€3,515 | -57.4% |
| Taxes | 450/3 | €6,121 | €2,606 | -€3,515 | -57.4% |
| Other amounts payable | 47/48 | €1,600 | €2,257 | +€657 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,691 | €5,953 | -€738 | -11.0% |
| Other operating charges | 640/8 | €813 | €885 | +€72 | +8.8% |
| Gross operating margin | 9900 | €39,476 | €24,639 | -€14,837 | -37.6% |
| Operating profit (loss) | 9901 | €31,971 | €17,800 | -€14,171 | -44.3% |
| Financial income | 75/76B | €205 | €263 | +€58 | +28.6% |
| Recurring financial income | 75 | €205 | €263 | +€58 | +28.6% |
| Financial charges | 65/66B | €1,231 | €1,098 | -€133 | -10.8% |
| Recurring financial charges | 65 | €1,231 | €1,098 | -€133 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €30,945 | €16,966 | -€13,979 | -45.2% |
| Income taxes | 67/77 | €8,062 | €3,619 | -€4,443 | -55.1% |
| Profit (loss) for the period | 9904 | €22,883 | €13,346 | -€9,537 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,883 | €13,346 | -€9,537 | -41.7% |
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.