3J 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.
3J IMMO
Largest movements
- Tangible fixed assets -€14,146
down €14,146 (-7.4%), from €192,466 to €178,320
of which Land and buildings: -€9,972
- Debts after one year -€67,551
down €67,551 (-12.7%), from €533,582 to €466,031
of which Other amounts payable: -€50,000
- Other debts +€50,231
up €50,231 (+147.2%), from €34,119 to €84,350
- Profit (loss) carried forward +€4,305
up €4,305 (+0.9%), from -€456,003 to -€451,698
- Accrued charges and deferred income -€2,595
no longer reported in 2025 (was €2,595)
- Trade debts -€2,033
down €2,033 (-96.3%), from €2,112 to €79
- Gross operating margin +€4,653
up €4,653 (+21.2%), from €21,944 to €26,597
- Financial charges -€361
down €361 (-6.9%), from €5,259 to €4,898
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 | €196,055 | €179,251 | -€16,804 | -8.6% |
| Fixed assets | 21/28 | €192,466 | €178,320 | -€14,146 | -7.4% |
| Tangible fixed assets | 22/27 | €192,466 | €178,320 | -€14,146 | -7.4% |
| Land and buildings | 22 | €163,942 | €153,970 | -€9,972 | -6.1% |
| Furniture and vehicles | 24 | €28,524 | €24,350 | -€4,174 | -14.6% |
| Current assets | 29/58 | €3,589 | €931 | -€2,658 | -74.1% |
| Amounts receivable within one year | 40/41 | €1,732 | €53 | -€1,679 | -96.9% |
| Trade receivables | 40 | €1,080 | - | -€1,080 | |
| Other amounts receivable | 41 | €652 | €53 | -€599 | -91.9% |
| Cash at bank and in hand | 54/58 | €1,407 | €378 | -€1,029 | -73.1% |
| Deferred charges and accrued income | 490/1 | €450 | €500 | +€50 | +11.1% |
| Total equity and liabilities | 10/49 | €196,055 | €179,251 | -€16,804 | -8.6% |
| Equity | 10/15 | -€393,503 | -€389,198 | +€4,305 | +1.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€456,003 | -€451,698 | +€4,305 | +0.9% |
| Amounts payable | 17/49 | €589,558 | €568,449 | -€21,109 | -3.6% |
| Amounts payable after more than one year | 17 | €533,582 | €466,031 | -€67,551 | -12.7% |
| Financial debts | 170/4 | €195,139 | €177,588 | -€17,551 | -9.0% |
| Other amounts payable | 178/9 | €338,443 | €288,443 | -€50,000 | -14.8% |
| Amounts payable within one year | 42/48 | €53,381 | €102,418 | +€49,037 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €17,150 | €17,551 | +€401 | +2.3% |
| Financial debts | 43 | - | €438 | +€438 | |
| Credit institutions | 430/8 | - | €438 | +€438 | |
| Trade debts | 44 | €2,112 | €79 | -€2,033 | -96.3% |
| Suppliers | 440/4 | €2,112 | €79 | -€2,033 | -96.3% |
| Other amounts payable | 47/48 | €34,119 | €84,350 | +€50,231 | +147.2% |
| Accrued charges and deferred income | 492/3 | €2,595 | - | -€2,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,146 | €14,146 | = | 0.0% |
| Other operating charges | 640/8 | €3,148 | €3,248 | +€100 | +3.2% |
| Gross operating margin | 9900 | €21,944 | €26,597 | +€4,653 | +21.2% |
| Operating profit (loss) | 9901 | €4,649 | €9,203 | +€4,553 | +97.9% |
| Financial charges | 65/66B | €5,259 | €4,898 | -€361 | -6.9% |
| Recurring financial charges | 65 | €5,259 | €4,898 | -€361 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€610 | €4,305 | +€4,915 | |
| Profit (loss) for the period | 9904 | -€610 | €4,305 | +€4,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€610 | €4,305 | +€4,915 |
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 7 October 2026 via checked.be.