IMMO C.J.P.: 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 C.J.P.
Largest movements
- Tangible fixed assets -€5,027
down €5,027 (-10.8%), from €46,575 to €41,548
of which Land and buildings: -€4,540
- Receivables within one year +€3,068
up €3,068 (+4.3%), from €71,709 to €74,777
- Profit (loss) carried forward -€2,496
down €2,496 (-3.6%), from €69,917 to €67,421
- Gross operating margin +€1,360
up €1,360 (+26.1%), from €5,215 to €6,575
- Financial income -€1,001
no longer reported in 2025 (was €1,001)
- Other operating charges +€371
up €371 (+10.6%), from €3,489 to €3,860
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 | €137,216 | €134,895 | -€2,321 | -1.7% |
| Fixed assets | 21/28 | €46,575 | €41,548 | -€5,027 | -10.8% |
| Tangible fixed assets | 22/27 | €46,575 | €41,548 | -€5,027 | -10.8% |
| Land and buildings | 22 | €44,100 | €39,560 | -€4,540 | -10.3% |
| Plant, machinery and equipment | 23 | €2,474 | €1,987 | -€487 | -19.7% |
| Current assets | 29/58 | €90,641 | €93,347 | +€2,706 | +3.0% |
| Amounts receivable within one year | 40/41 | €71,709 | €74,777 | +€3,068 | +4.3% |
| Other amounts receivable | 41 | €71,709 | €74,777 | +€3,068 | +4.3% |
| Cash at bank and in hand | 54/58 | €667 | €305 | -€362 | -54.2% |
| Deferred charges and accrued income | 490/1 | €18,265 | €18,265 | = | 0.0% |
| Total equity and liabilities | 10/49 | €137,216 | €134,895 | -€2,321 | -1.7% |
| Equity | 10/15 | €135,016 | €132,519 | -€2,496 | -1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,098 | €3,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,098 | €3,098 | = | 0.0% |
| Legal reserve | 130 | €3,098 | €3,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,917 | €67,421 | -€2,496 | -3.6% |
| Amounts payable | 17/49 | €2,200 | €2,375 | +€175 | +8.0% |
| Amounts payable within one year | 42/48 | €2,200 | €2,375 | +€175 | +8.0% |
| Trade debts | 44 | €2,200 | €2,375 | +€175 | +8.0% |
| Suppliers | 440/4 | €2,200 | €2,375 | +€175 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,027 | €5,027 | = | 0.0% |
| Other operating charges | 640/8 | €3,489 | €3,860 | +€371 | +10.6% |
| Gross operating margin | 9900 | €5,215 | €6,575 | +€1,360 | +26.1% |
| Operating profit (loss) | 9901 | -€3,302 | -€2,313 | +€989 | +30.0% |
| Financial income | 75/76B | €1,001 | - | -€1,001 | |
| Recurring financial income | 75 | €1,001 | - | -€1,001 | |
| Financial charges | 65/66B | €145 | €184 | +€39 | +26.9% |
| Recurring financial charges | 65 | €145 | €184 | +€39 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,445 | -€2,496 | -€51 | -2.1% |
| Profit (loss) for the period | 9904 | -€2,445 | -€2,496 | -€51 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,445 | -€2,496 | -€51 | -2.1% |
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.