B & J 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.
B & J IMMO
Largest movements
- Tangible fixed assets -€3,892
down €3,892 (-6.6%), from €59,011 to €55,118
of which Land and buildings: -€3,381
- Debts after one year -€19,619
down €19,619 (-96.0%), from €20,444 to €826
- Current portion of long-term debt +€9,856
up €9,856, from €0 to €9,856
- Reserves +€3,366
new in 2025: €3,366
- Other debts +€2,000
new in 2025: €2,000
- Tax, wage and social debts +€623
up €623 (+228.5%), from €273 to €896
- Gross operating margin -€6,253
down €6,253 (-40.7%), from €15,362 to €9,109
- Taxes -€1,158
down €1,158 (-41.6%), from €2,781 to €1,623
- Other operating charges -€387
down €387 (-100.0%), from €387 to €0
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 | €59,468 | €55,731 | -€3,738 | -6.3% |
| Fixed assets | 21/28 | €59,011 | €55,118 | -€3,892 | -6.6% |
| Tangible fixed assets | 22/27 | €59,011 | €55,118 | -€3,892 | -6.6% |
| Land and buildings | 22 | €51,852 | €48,471 | -€3,381 | -6.5% |
| Other tangible fixed assets | 26 | €7,159 | €6,647 | -€511 | -7.1% |
| Current assets | 29/58 | €457 | €612 | +€155 | +33.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €457 | €612 | +€155 | +33.8% |
| Total equity and liabilities | 10/49 | €59,468 | €55,731 | -€3,738 | -6.3% |
| Equity | 10/15 | €38,751 | €42,117 | +€3,366 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €3,366 | +€3,366 | |
| Distributable reserves | 133 | - | €3,366 | +€3,366 | |
| Profit (loss) carried forward | 14 | €32,551 | €32,551 | = | 0.0% |
| Amounts payable | 17/49 | €20,717 | €13,613 | -€7,104 | -34.3% |
| Amounts payable after more than one year | 17 | €20,444 | €826 | -€19,619 | -96.0% |
| Financial debts | 170/4 | €20,444 | €826 | -€19,619 | -96.0% |
| Amounts payable within one year | 42/48 | €273 | €12,788 | +€12,515 | +4589.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €9,856 | +€9,856 | |
| Trade debts | 44 | - | €36 | +€36 | |
| Suppliers | 440/4 | - | €36 | +€36 | |
| Taxes, remuneration and social security | 45 | €273 | €896 | +€623 | +228.5% |
| Taxes | 450/3 | €273 | €896 | +€623 | +228.5% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,892 | €3,892 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | €15,362 | €9,109 | -€6,253 | -40.7% |
| Operating profit (loss) | 9901 | €11,082 | €5,216 | -€5,866 | -52.9% |
| Financial charges | 65/66B | €247 | €228 | -€19 | -7.8% |
| Recurring financial charges | 65 | €247 | €228 | -€19 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €10,835 | €4,989 | -€5,847 | -54.0% |
| Income taxes | 67/77 | €2,781 | €1,623 | -€1,158 | -41.6% |
| Profit (loss) for the period | 9904 | €8,054 | €3,366 | -€4,689 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,054 | €3,366 | -€4,689 | -58.2% |
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 8 October 2026 via checked.be.