EVRARD JL IMMO: 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.
EVRARD JL IMMO
Largest movements
- Cash -€1,027
down €1,027 (-88.7%), from €1,158 to €131
mainly Other debts (-€12,320) and Accrued charges and deferred income (-€1,836)
- Tangible fixed assets -€626
down €626 (-2.5%), from €25,420 to €24,793
- Deferred charges and accrued income +€469
up €469 (+5,100%), from €9 to €478
- Profit (loss) carried forward +€13,321
up €13,321 (+24.5%), from -€54,405 to -€41,084
- Other debts -€12,320
down €12,320 (-44.4%), from €27,770 to €15,450
- Accrued charges and deferred income -€1,836
down €1,836 (-100.0%), from €1,836 to €0
- Trade debts -€567
down €567 (-91.9%), from €617 to €50
- Gross operating margin +€17,863
up €17,863, from -€1,096 to €16,767
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 | €26,876 | €25,474 | -€1,402 | -5.2% |
| Formation expenses | 20 | €289 | €72 | -€217 | -75.0% |
| Fixed assets | 21/28 | €25,420 | €24,793 | -€626 | -2.5% |
| Tangible fixed assets | 22/27 | €25,420 | €24,793 | -€626 | -2.5% |
| Land and buildings | 22 | €25,420 | €24,793 | -€626 | -2.5% |
| Current assets | 29/58 | €1,167 | €609 | -€558 | -47.8% |
| Cash at bank and in hand | 54/58 | €1,158 | €131 | -€1,027 | -88.7% |
| Deferred charges and accrued income | 490/1 | €9 | €478 | +€469 | +5,100% |
| Total equity and liabilities | 10/49 | €26,876 | €25,474 | -€1,402 | -5.2% |
| Equity | 10/15 | -€3,347 | €9,974 | +€13,321 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €30,597 | €30,597 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€54,405 | -€41,084 | +€13,321 | +24.5% |
| Amounts payable | 17/49 | €30,224 | €15,501 | -€14,723 | -48.7% |
| Amounts payable within one year | 42/48 | €28,387 | €15,500 | -€12,887 | -45.4% |
| Trade debts | 44 | €617 | €50 | -€567 | -91.9% |
| Suppliers | 440/4 | €617 | €50 | -€567 | -91.9% |
| Other amounts payable | 47/48 | €27,770 | €15,450 | -€12,320 | -44.4% |
| Accrued charges and deferred income | 492/3 | €1,836 | €0 | -€1,836 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €843 | = | 0.0% |
| Other operating charges | 640/8 | €2,224 | €2,294 | +€70 | +3.2% |
| Gross operating margin | 9900 | -€1,096 | €16,767 | +€17,863 | |
| Operating profit (loss) | 9901 | -€4,163 | €13,630 | +€17,793 | |
| Financial charges | 65/66B | €225 | €308 | +€84 | +37.3% |
| Recurring financial charges | 65 | €225 | €308 | +€84 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,388 | €13,321 | +€17,709 | |
| Profit (loss) for the period | 9904 | -€4,388 | €13,321 | +€17,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,388 | €13,321 | +€17,709 |
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 28 October 2026 via checked.be.