IMMO J.B.P.: 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 J.B.P.
Largest movements
- Cash -€4,496
down €4,496 (-14.2%), from €31,629 to €27,133
mainly Net result for the year (-€3,031) and Receivables within one year (-€857)
- Profit (loss) carried forward -€3,031
new in 2025: -€3,031
- Gross operating margin -€7,842
down €7,842, from €4,203 to -€3,639
- Purchases and services +€2,678
up €2,678 (+51.2%), from €5,227 to €7,905
- Turnover +€1,791
new in 2025: €1,791
- Taxes -€1,487
down €1,487 (-100%), from €1,487 to €0
- Depreciation -€217
no longer reported in 2025 (was €217)
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 | €226,969 | €223,330 | -€3,639 | -1.6% |
| Fixed assets | 21/28 | €104,697 | €104,697 | = | 0.0% |
| Tangible fixed assets | 22/27 | €104,697 | €104,697 | = | 0.0% |
| Land and buildings | 22 | €104,697 | €104,697 | = | 0.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €122,272 | €118,633 | -€3,639 | -3.0% |
| Amounts receivable within one year | 40/41 | €90,643 | €91,500 | +€857 | +0.9% |
| Other amounts receivable | 41 | €90,643 | €91,500 | +€857 | +0.9% |
| Cash at bank and in hand | 54/58 | €31,629 | €27,133 | -€4,496 | -14.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €226,969 | €223,330 | -€3,639 | -1.6% |
| Equity | 10/15 | €226,116 | €223,085 | -€3,031 | -1.3% |
| Contributions | 10/11 | €194,596 | €194,596 | = | 0.0% |
| Capital | 10 | €194,596 | €194,596 | = | 0.0% |
| Issued capital | 100 | €194,596 | €194,596 | = | 0.0% |
| Reserves | 13 | €31,519 | €31,519 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,460 | €19,460 | = | 0.0% |
| Legal reserve | 130 | €19,460 | €19,460 | = | 0.0% |
| Distributable reserves | 133 | €12,060 | €12,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,031 | -€3,031 | |
| Amounts payable | 17/49 | €853 | €245 | -€608 | -71.2% |
| Amounts payable within one year | 42/48 | - | €245 | +€245 | |
| Trade debts | 44 | - | €245 | +€245 | |
| Suppliers | 440/4 | - | €245 | +€245 | |
| Accrued charges and deferred income | 492/3 | €853 | €0 | -€853 | -100% |
| Turnover | 70 | - | €1,791 | +€1,791 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,227 | €7,905 | +€2,678 | +51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | - | -€217 | |
| Other operating charges | 640/8 | €2,601 | €2,682 | +€81 | +3.1% |
| Gross operating margin | 9900 | €4,203 | -€3,639 | -€7,842 | |
| Operating profit (loss) | 9901 | €1,385 | -€6,321 | -€7,706 | |
| Financial income | 75/76B | €3,600 | €3,600 | = | 0.0% |
| Recurring financial income | 75 | €3,600 | €3,600 | = | 0.0% |
| Financial charges | 65/66B | €310 | €310 | = | 0.0% |
| Recurring financial charges | 65 | €310 | €310 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,675 | -€3,031 | -€7,706 | |
| Income taxes | 67/77 | €1,487 | €0 | -€1,487 | -100% |
| Profit (loss) for the period | 9904 | €3,187 | -€3,031 | -€6,218 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,187 | -€3,031 | -€6,218 |
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 14 October 2026 via checked.be.