IMMO DIRK JANSSEN: 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 DIRK JANSSEN
Largest movements
- Cash +€214,277
up €214,277 (+662%), from €32,385 to €246,661
mainly Receivables after one year (+€200,000) and Depreciation (+€10,602)
- Receivables after one year -€200,000
down €200,000 (-100%), from €200,000 to €0
- Deferred charges and accrued income -€7,054
down €7,054 (-92.0%), from €7,665 to €611
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€11,255
up €11,255 (+259%), from €4,337 to €15,592
- Financial income -€7,086
down €7,086 (-70.8%), from €10,003 to €2,917
- Depreciation +€4,193
up €4,193 (+65.4%), from €6,409 to €10,602
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 | €512,401 | €515,982 | +€3,580 | +0.7% |
| Fixed assets | 21/28 | €272,351 | €268,709 | -€3,643 | -1.3% |
| Tangible fixed assets | 22/27 | €272,351 | €268,709 | -€3,643 | -1.3% |
| Land and buildings | 22 | €257,463 | €253,820 | -€3,643 | -1.4% |
| Furniture and vehicles | 24 | €13,543 | €13,543 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,345 | €1,345 | = | 0.0% |
| Current assets | 29/58 | €240,050 | €247,273 | +€7,223 | +3.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €0 | -€200,000 | -100% |
| Other amounts receivable | 291 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €32,385 | €246,661 | +€214,277 | +662% |
| Deferred charges and accrued income | 490/1 | €7,665 | €611 | -€7,054 | -92.0% |
| Total equity and liabilities | 10/49 | €512,401 | €515,982 | +€3,580 | +0.7% |
| Equity | 10/15 | €488,902 | €492,537 | +€3,635 | +0.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €457,902 | €461,537 | +€3,635 | +0.8% |
| Distributable reserves | 133 | €457,902 | €461,537 | +€3,635 | +0.8% |
| Amounts payable | 17/49 | €23,499 | €23,444 | -€55 | -0.2% |
| Amounts payable within one year | 42/48 | €22,014 | €21,976 | -€39 | -0.2% |
| Trade debts | 44 | €1,304 | €212 | -€1,092 | -83.8% |
| Suppliers | 440/4 | €1,304 | €212 | -€1,092 | -83.8% |
| Taxes, remuneration and social security | 45 | €359 | €364 | +€4 | +1.2% |
| Taxes | 450/3 | €359 | €364 | +€4 | +1.2% |
| Other amounts payable | 47/48 | €20,351 | €21,400 | +€1,049 | +5.2% |
| Accrued charges and deferred income | 492/3 | €1,485 | €1,469 | -€16 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,409 | €10,602 | +€4,193 | +65.4% |
| Other operating charges | 640/8 | €2,169 | €2,100 | -€70 | -3.2% |
| Gross operating margin | 9900 | €4,337 | €15,592 | +€11,255 | +259% |
| Operating profit (loss) | 9901 | -€4,241 | €2,891 | +€7,132 | |
| Financial income | 75/76B | €10,003 | €2,917 | -€7,086 | -70.8% |
| Recurring financial income | 75 | €10,003 | €2,917 | -€7,086 | -70.8% |
| Financial charges | 65/66B | €1,811 | €1,808 | -€3 | -0.2% |
| Recurring financial charges | 65 | €1,811 | €1,808 | -€3 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €3,951 | €3,999 | +€48 | +1.2% |
| Income taxes | 67/77 | €359 | €364 | +€4 | +1.2% |
| Profit (loss) for the period | 9904 | €3,592 | €3,635 | +€44 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,592 | €3,635 | +€44 | +1.2% |
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 19 October 2026 via checked.be.