EXPERTISES IMMO JD: 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.
EXPERTISES IMMO JD
Largest movements
- Tangible fixed assets -€10,938
down €10,938 (-50.1%), from €21,836 to €10,897
of which Furniture and vehicles: -€8,775
- Intangible fixed assets -€6,000
down €6,000 (-13.8%), from €43,500 to €37,500
- Cash -€4,866
down €4,866 (-35.0%), from €13,891 to €9,024
mainly Debts after one year (-€10,786) and Other debts (-€7,123)
- Receivables within one year +€3,453
up €3,453 (+40.8%), from €8,459 to €11,912
of which Trade receivables: +€3,079
- Stocks and contracts +€2,000
new in 2025: €2,000
- Debts after one year -€10,786
down €10,786 (-27.4%), from €39,294 to €28,509
- Other debts -€7,123
down €7,123 (-39.5%), from €18,045 to €10,923
- Trade debts +€1,901
up €1,901 (+108%), from €1,758 to €3,659
- Tax, wage and social debts +€1,398
up €1,398 (+13.1%), from €10,658 to €12,056
of which Remuneration and social security: +€1,572
- Taxes +€2,626
up €2,626, from -€2,015 to €610
- Financial charges -€1,580
down €1,580 (-40.6%), from €3,887 to €2,308
- Gross operating margin +€426
up €426 (+2.1%), from €20,408 to €20,834
- Other operating charges +€410
up €410 (+77.7%), from €528 to €939
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 | €87,853 | €72,414 | -€15,440 | -17.6% |
| Fixed assets | 21/28 | €65,336 | €48,397 | -€16,938 | -25.9% |
| Intangible fixed assets | 21 | €43,500 | €37,500 | -€6,000 | -13.8% |
| Tangible fixed assets | 22/27 | €21,836 | €10,897 | -€10,938 | -50.1% |
| Plant, machinery and equipment | 23 | €797 | - | -€797 | |
| Furniture and vehicles | 24 | €15,227 | €6,452 | -€8,775 | -57.6% |
| Other tangible fixed assets | 26 | €5,811 | €4,445 | -€1,366 | -23.5% |
| Current assets | 29/58 | €22,518 | €24,016 | +€1,499 | +6.7% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Contracts in progress | 37 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €8,459 | €11,912 | +€3,453 | +40.8% |
| Trade receivables | 40 | €6,444 | €9,522 | +€3,079 | +47.8% |
| Other amounts receivable | 41 | €2,015 | €2,390 | +€374 | +18.6% |
| Cash at bank and in hand | 54/58 | €13,891 | €9,024 | -€4,866 | -35.0% |
| Deferred charges and accrued income | 490/1 | €168 | €1,080 | +€912 | +543% |
| Total equity and liabilities | 10/49 | €87,853 | €72,414 | -€15,440 | -17.6% |
| Equity | 10/15 | €9,305 | €9,343 | +€39 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,245 | €1,283 | +€39 | +3.1% |
| Amounts payable | 17/49 | €78,549 | €63,070 | -€15,478 | -19.7% |
| Amounts payable after more than one year | 17 | €39,294 | €28,509 | -€10,786 | -27.4% |
| Financial debts | 170/4 | €39,294 | €28,509 | -€10,786 | -27.4% |
| Amounts payable within one year | 42/48 | €39,254 | €34,562 | -€4,692 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €8,793 | €7,924 | -€869 | -9.9% |
| Trade debts | 44 | €1,758 | €3,659 | +€1,901 | +108% |
| Suppliers | 440/4 | €1,758 | €3,659 | +€1,901 | +108% |
| Taxes, remuneration and social security | 45 | €10,658 | €12,056 | +€1,398 | +13.1% |
| Taxes | 450/3 | €8,358 | €8,184 | -€174 | -2.1% |
| Remuneration and social security | 454/9 | €2,300 | €3,872 | +€1,572 | +68.4% |
| Other amounts payable | 47/48 | €18,045 | €10,923 | -€7,123 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,098 | €16,938 | -€159 | -0.9% |
| Other operating charges | 640/8 | €528 | €939 | +€410 | +77.7% |
| Gross operating margin | 9900 | €20,408 | €20,834 | +€426 | +2.1% |
| Operating profit (loss) | 9901 | €2,781 | €2,956 | +€175 | +6.3% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €3,887 | €2,308 | -€1,580 | -40.6% |
| Recurring financial charges | 65 | €3,887 | €2,308 | -€1,580 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,088 | €649 | +€1,737 | |
| Income taxes | 67/77 | -€2,015 | €610 | +€2,626 | |
| Profit (loss) for the period | 9904 | €927 | €39 | -€889 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €927 | €39 | -€889 | -95.8% |
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 24 October 2026 via checked.be.