IMMO CJ: 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.
IMMO CJ
Largest movements
- Tangible fixed assets -€3,950
down €3,950 (-2.9%), from €135,192 to €131,242
of which Land and buildings: -€3,315
- Other debts -€7,500
down €7,500 (-4.7%), from €160,000 to €152,500
- Accrued charges and deferred income +€3,129
new in 2025: €3,129
- Gross operating margin +€16,081
up €16,081, from -€7,734 to €8,347
- Depreciation -€13,741
down €13,741 (-77.7%), from €17,691 to €3,950
- Financial charges +€3,185
up €3,185 (+14475.2%), from €22 to €3,207
- Other operating charges +€423
up €423 (+86.4%), from €489 to €912
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 | €137,065 | €132,972 | -€4,092 | -3.0% |
| Fixed assets | 21/28 | €135,192 | €131,242 | -€3,950 | -2.9% |
| Tangible fixed assets | 22/27 | €135,192 | €131,242 | -€3,950 | -2.9% |
| Land and buildings | 22 | €128,986 | €125,671 | -€3,315 | -2.6% |
| Plant, machinery and equipment | 23 | €6,206 | €5,572 | -€635 | -10.2% |
| Current assets | 29/58 | €1,873 | €1,730 | -€143 | -7.6% |
| Cash at bank and in hand | 54/58 | €1,656 | €1,502 | -€154 | -9.3% |
| Deferred charges and accrued income | 490/1 | €217 | €228 | +€11 | +5.2% |
| Total equity and liabilities | 10/49 | €137,065 | €132,972 | -€4,092 | -3.0% |
| Equity | 10/15 | -€22,935 | -€22,656 | +€279 | +1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,935 | -€25,656 | +€279 | +1.1% |
| Amounts payable | 17/49 | €160,000 | €155,629 | -€4,371 | -2.7% |
| Amounts payable within one year | 42/48 | €160,000 | €152,500 | -€7,500 | -4.7% |
| Other amounts payable | 47/48 | €160,000 | €152,500 | -€7,500 | -4.7% |
| Accrued charges and deferred income | 492/3 | - | €3,129 | +€3,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,691 | €3,950 | -€13,741 | -77.7% |
| Other operating charges | 640/8 | €489 | €912 | +€423 | +86.4% |
| Gross operating margin | 9900 | -€7,734 | €8,347 | +€16,081 | |
| Operating profit (loss) | 9901 | -€25,914 | €3,486 | +€29,400 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €22 | €3,207 | +€3,185 | +14475.2% |
| Recurring financial charges | 65 | €22 | €3,207 | +€3,185 | +14475.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,935 | €279 | +€26,214 | |
| Profit (loss) for the period | 9904 | -€25,935 | €279 | +€26,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,935 | €279 | +€26,214 |
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 12 October 2026 via checked.be.