LUINGNE ADM-IMM: 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.
LUINGNE ADM-IMM
Largest movements
- Tangible fixed assets +€7,690
up €7,690 (+4.3%), from €179,433 to €187,123
of which Furniture and vehicles: +€18,433
- Other debts +€29,811
up €29,811 (+137.5%), from €21,683 to €51,494
- Current portion of long-term debt -€9,378
down €9,378 (-57.7%), from €16,266 to €6,888
- Debts after one year -€6,888
down €6,888 (-6.1%), from €113,107 to €106,219
of which Financial debts: -€6,888
- Profit (loss) carried forward -€5,366
down €5,366 (-16.2%), from -€33,141 to -€38,506
- Gross operating margin +€22,090
up €22,090, from -€7,628 to €14,462
- Depreciation -€2,421
down €2,421 (-14.5%), from €16,721 to €14,300
- Financial charges -€592
down €592 (-30.1%), from €1,968 to €1,376
- Other operating charges +€394
up €394 (+11.7%), from €3,358 to €3,752
- Taxes +€390
up €390 (+3753.6%), from €10 to €400
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 | €186,953 | €193,671 | +€6,718 | +3.6% |
| Fixed assets | 21/28 | €181,233 | €188,923 | +€7,690 | +4.2% |
| Tangible fixed assets | 22/27 | €179,433 | €187,123 | +€7,690 | +4.3% |
| Land and buildings | 22 | €172,880 | €163,146 | -€9,733 | -5.6% |
| Plant, machinery and equipment | 23 | €6,322 | €5,312 | -€1,009 | -16.0% |
| Furniture and vehicles | 24 | €232 | €18,664 | +€18,433 | +7954.7% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €5,720 | €4,748 | -€972 | -17.0% |
| Amounts receivable within one year | 40/41 | €3,437 | €4,131 | +€694 | +20.2% |
| Trade receivables | 40 | €1,089 | €2,114 | +€1,025 | +94.2% |
| Other amounts receivable | 41 | €2,348 | €2,017 | -€331 | -14.1% |
| Cash at bank and in hand | 54/58 | €2,135 | €617 | -€1,518 | -71.1% |
| Deferred charges and accrued income | 490/1 | €148 | - | -€148 | |
| Total equity and liabilities | 10/49 | €186,953 | €193,671 | +€6,718 | +3.6% |
| Equity | 10/15 | €33,420 | €28,054 | -€5,366 | -16.1% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €54,161 | €52,301 | -€1,860 | -3.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €52,301 | €52,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,141 | -€38,506 | -€5,366 | -16.2% |
| Amounts payable | 17/49 | €153,533 | €165,616 | +€12,083 | +7.9% |
| Amounts payable after more than one year | 17 | €113,107 | €106,219 | -€6,888 | -6.1% |
| Financial debts | 170/4 | €33,123 | €26,235 | -€6,888 | -20.8% |
| Other amounts payable | 178/9 | €79,984 | €79,984 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,406 | €59,268 | +€18,862 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €16,266 | €6,888 | -€9,378 | -57.7% |
| Trade debts | 44 | €2,427 | €886 | -€1,540 | -63.5% |
| Suppliers | 440/4 | €2,427 | €886 | -€1,540 | -63.5% |
| Taxes, remuneration and social security | 45 | €31 | - | -€31 | |
| Taxes | 450/3 | €31 | - | -€31 | |
| Other amounts payable | 47/48 | €21,683 | €51,494 | +€29,811 | +137.5% |
| Accrued charges and deferred income | 492/3 | €20 | €129 | +€109 | +544.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,721 | €14,300 | -€2,421 | -14.5% |
| Other operating charges | 640/8 | €3,358 | €3,752 | +€394 | +11.7% |
| Gross operating margin | 9900 | -€7,628 | €14,462 | +€22,090 | |
| Operating profit (loss) | 9901 | -€27,707 | -€3,590 | +€24,118 | +87.0% |
| Financial charges | 65/66B | €1,968 | €1,376 | -€592 | -30.1% |
| Recurring financial charges | 65 | €1,968 | €1,376 | -€592 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,675 | -€4,966 | +€24,710 | +83.3% |
| Income taxes | 67/77 | €10 | €400 | +€390 | +3753.6% |
| Profit (loss) for the period | 9904 | -€29,686 | -€5,366 | +€24,320 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,686 | -€5,366 | +€24,320 | +81.9% |
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 11 October 2026 via checked.be.