IMMO ABJP: 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.
IMMO ABJP
Largest movements
- Cash +€199
up €199 (+395.5%), from €50 to €250
mainly Other debts (+€2,261) and Depreciation (+€60)
- Tangible fixed assets -€60
down €60 (-2.9%), from €2,032 to €1,972
- Other debts +€2,261
up €2,261 (+108.1%), from €2,092 to €4,353
- Profit (loss) carried forward -€2,122
down €2,122 (-70.5%), from -€3,009 to -€5,131
- Gross operating margin +€886
up €886 (+30.6%), from -€2,894 to -€2,008
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 | €2,082 | €2,222 | +€140 | +6.7% |
| Fixed assets | 21/28 | €2,032 | €1,972 | -€60 | -2.9% |
| Tangible fixed assets | 22/27 | €2,032 | €1,972 | -€60 | -2.9% |
| Land and buildings | 22 | €2,032 | €1,972 | -€60 | -2.9% |
| Current assets | 29/58 | €50 | €250 | +€199 | +395.5% |
| Cash at bank and in hand | 54/58 | €50 | €250 | +€199 | +395.5% |
| Total equity and liabilities | 10/49 | €2,082 | €2,222 | +€140 | +6.7% |
| Equity | 10/15 | -€9 | -€2,131 | -€2,122 | -22814.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,009 | -€5,131 | -€2,122 | -70.5% |
| Amounts payable | 17/49 | €2,092 | €4,353 | +€2,261 | +108.1% |
| Amounts payable within one year | 42/48 | €2,092 | €4,353 | +€2,261 | +108.1% |
| Other amounts payable | 47/48 | €2,092 | €4,353 | +€2,261 | +108.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €60 | +€10 | +20.0% |
| Gross operating margin | 9900 | -€2,894 | -€2,008 | +€886 | +30.6% |
| Operating profit (loss) | 9901 | -€2,944 | -€2,068 | +€876 | +29.8% |
| Financial charges | 65/66B | €66 | €54 | -€12 | -17.6% |
| Recurring financial charges | 65 | €66 | €54 | -€12 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,009 | -€2,122 | +€888 | +29.5% |
| Profit (loss) for the period | 9904 | -€3,009 | -€2,122 | +€888 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,009 | -€2,122 | +€888 | +29.5% |
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 5 October 2026 via checked.be.