Lupimmo: 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.
Lupimmo
Largest movements
- Current investments +€110,129
up €110,129 (+149%), from €73,897 to €184,026
- Financial fixed assets -€30,000
down €30,000 (-11.3%), from €265,019 to €235,019
- Receivables after one year -€28,951
down €28,951 (-9.7%), from €298,695 to €269,744
- Cash +€21,203
up €21,203 (+55.8%), from €37,976 to €59,179
mainly Net result for the year (+€51,578) and Investment in fixed assets (net) (+€30,000)
- Deferred charges and accrued income -€9,373
down €9,373 (-53.0%), from €17,673 to €8,300
- Profit (loss) carried forward +€51,578
up €51,578 (+19.6%), from -€263,741 to -€212,163
- Accrued charges and deferred income +€12,397
up €12,397 (+37.9%), from €32,713 to €45,110
- Financial charges -€364,435
down €364,435, from €317,779 to -€46,656
- Gross operating margin -€1,914
down €1,914 (-19.8%), from -€9,645 to -€11,559
- Financial income +€1,027
up €1,027 (+6.1%), from €16,890 to €17,917
- Other operating charges +€258
up €258 (+21.9%), from €1,179 to €1,436
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 | €693,344 | €756,353 | +€63,009 | +9.1% |
| Fixed assets | 21/28 | €265,019 | €235,019 | -€30,000 | -11.3% |
| Financial fixed assets | 28 | €265,019 | €235,019 | -€30,000 | -11.3% |
| Current assets | 29/58 | €428,325 | €521,335 | +€93,009 | +21.7% |
| Amounts receivable after more than one year | 29 | €298,695 | €269,744 | -€28,951 | -9.7% |
| Other amounts receivable | 291 | €298,695 | €269,744 | -€28,951 | -9.7% |
| Amounts receivable within one year | 40/41 | €85 | €85 | = | 0.0% |
| Other amounts receivable | 41 | €85 | €85 | = | 0.0% |
| Current investments | 50/53 | €73,897 | €184,026 | +€110,129 | +149% |
| Cash at bank and in hand | 54/58 | €37,976 | €59,179 | +€21,203 | +55.8% |
| Deferred charges and accrued income | 490/1 | €17,673 | €8,300 | -€9,373 | -53.0% |
| Total equity and liabilities | 10/49 | €693,344 | €756,353 | +€63,009 | +9.1% |
| Equity | 10/15 | -€259,341 | -€207,763 | +€51,578 | +19.9% |
| Contributions | 10/11 | €1,292 | €1,292 | = | 0.0% |
| Reserves | 13 | €3,108 | €3,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,108 | €3,108 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,108 | €3,108 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€263,741 | -€212,163 | +€51,578 | +19.6% |
| Amounts payable | 17/49 | €952,685 | €964,116 | +€11,431 | +1.2% |
| Amounts payable after more than one year | 17 | €326,770 | €326,770 | = | 0.0% |
| Financial debts | 170/4 | €326,770 | €326,770 | = | 0.0% |
| Amounts payable within one year | 42/48 | €593,202 | €592,236 | -€966 | -0.2% |
| Trade debts | 44 | €1,702 | €736 | -€966 | -56.7% |
| Suppliers | 440/4 | €1,702 | €736 | -€966 | -56.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €591,500 | €591,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €32,713 | €45,110 | +€12,397 | +37.9% |
| Other operating charges | 640/8 | €1,179 | €1,436 | +€258 | +21.9% |
| Gross operating margin | 9900 | -€9,645 | -€11,559 | -€1,914 | -19.8% |
| Operating profit (loss) | 9901 | -€10,824 | -€12,995 | -€2,172 | -20.1% |
| Financial income | 75/76B | €16,890 | €17,917 | +€1,027 | +6.1% |
| Recurring financial income | 75 | €16,890 | €17,917 | +€1,027 | +6.1% |
| Financial charges | 65/66B | €317,779 | -€46,656 | -€364,435 | |
| Recurring financial charges | 65 | €317,779 | -€46,656 | -€364,435 | |
| Profit (loss) for the period before taxes | 9903 | -€311,712 | €51,578 | +€363,290 | |
| Profit (loss) for the period | 9904 | -€311,712 | €51,578 | +€363,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€311,712 | €51,578 | +€363,290 |
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 16 October 2026 via checked.be.