ABJS 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.
ABJS Immo
Largest movements
- Tangible fixed assets +€116,203
up €116,203 (+22.1%), from €525,770 to €641,973
of which Land and buildings: +€116,255
- Cash -€20,658
down €20,658 (-59.9%), from €34,506 to €13,849
mainly Investment in fixed assets (net) (-€141,454) and Debts after one year (-€26,388)
- Other debts +€100,000
up €100,000 (+93.5%), from €107,000 to €207,000
- Debts after one year -€26,388
down €26,388 (-6.2%), from €422,888 to €396,500
- Reserves +€18,463
up €18,463 (+564.4%), from €3,271 to €21,734
- Accrued charges and deferred income +€8,240
up €8,240 (+252.7%), from €3,260 to €11,501
- Gross operating margin +€29,628
up €29,628 (+70.2%), from €42,210 to €71,838
- Depreciation +€8,657
up €8,657 (+50.8%), from €17,038 to €25,695
- Financial charges +€6,810
up €6,810 (+37.2%), from €18,325 to €25,135
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 | €568,441 | €667,273 | +€98,832 | +17.4% |
| Formation expenses | 20 | €1,441 | €996 | -€445 | -30.9% |
| Fixed assets | 21/28 | €525,770 | €641,973 | +€116,203 | +22.1% |
| Tangible fixed assets | 22/27 | €525,770 | €641,973 | +€116,203 | +22.1% |
| Land and buildings | 22 | €525,311 | €641,566 | +€116,255 | +22.1% |
| Plant, machinery and equipment | 23 | €458 | €407 | -€51 | -11.2% |
| Current assets | 29/58 | €41,230 | €24,304 | -€16,927 | -41.1% |
| Amounts receivable within one year | 40/41 | €6,542 | €10,267 | +€3,725 | +56.9% |
| Other amounts receivable | 41 | €6,542 | €10,267 | +€3,725 | +56.9% |
| Cash at bank and in hand | 54/58 | €34,506 | €13,849 | -€20,658 | -59.9% |
| Deferred charges and accrued income | 490/1 | €182 | €188 | +€6 | +3.3% |
| Total equity and liabilities | 10/49 | €568,441 | €667,273 | +€98,832 | +17.4% |
| Equity | 10/15 | €7,271 | €25,734 | +€18,463 | +253.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,271 | €21,734 | +€18,463 | +564.4% |
| Distributable reserves | 133 | €3,271 | €21,734 | +€18,463 | +564.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €561,169 | €641,538 | +€80,369 | +14.3% |
| Amounts payable after more than one year | 17 | €422,888 | €396,500 | -€26,388 | -6.2% |
| Financial debts | 170/4 | €422,888 | €396,500 | -€26,388 | -6.2% |
| Amounts payable within one year | 42/48 | €135,021 | €233,538 | +€98,516 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €25,397 | €26,388 | +€991 | +3.9% |
| Trade debts | 44 | €2,624 | €150 | -€2,474 | -94.3% |
| Suppliers | 440/4 | €2,624 | €150 | -€2,474 | -94.3% |
| Other amounts payable | 47/48 | €107,000 | €207,000 | +€100,000 | +93.5% |
| Accrued charges and deferred income | 492/3 | €3,260 | €11,501 | +€8,240 | +252.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,038 | €25,695 | +€8,657 | +50.8% |
| Other operating charges | 640/8 | €2,926 | €3,018 | +€92 | +3.1% |
| Gross operating margin | 9900 | €42,210 | €71,838 | +€29,628 | +70.2% |
| Operating profit (loss) | 9901 | €22,245 | €43,125 | +€20,879 | +93.9% |
| Financial income | 75/76B | €941 | €473 | -€468 | -49.7% |
| Recurring financial income | 75 | €941 | €473 | -€468 | -49.7% |
| Financial charges | 65/66B | €18,325 | €25,135 | +€6,810 | +37.2% |
| Recurring financial charges | 65 | €18,325 | €25,135 | +€6,810 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €4,861 | €18,463 | +€13,602 | +279.8% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | €4,861 | €18,463 | +€13,602 | +279.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,861 | €18,463 | +€13,602 | +279.8% |
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.