IMMO J.E.B.N.: 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.E.B.N.
Largest movements
- Cash -€25,784
down €25,784 (-62.9%), from €40,990 to €15,206
mainly Receivables within one year (-€13,409) and Net result for the year (-€6,432)
- Receivables within one year +€13,409
new in 2025: €13,409
- Tangible fixed assets +€3,362
up €3,362 (+11.7%), from €28,842 to €32,204
- Profit (loss) carried forward -€6,432
down €6,432 (-5.6%), from -€114,926 to -€121,358
- Gross operating margin -€54,064
down €54,064, from €51,339 to -€2,725
- Taxes -€14,307
down €14,307 (-100.0%), from €14,307 to €0
- Financial charges -€637
down €637 (-80.9%), from €787 to €150
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 | €289,832 | €280,819 | -€9,013 | -3.1% |
| Fixed assets | 21/28 | €28,842 | €32,204 | +€3,362 | +11.7% |
| Tangible fixed assets | 22/27 | €28,842 | €32,204 | +€3,362 | +11.7% |
| Land and buildings | 22 | €28,842 | €32,204 | +€3,362 | +11.7% |
| Current assets | 29/58 | €260,990 | €248,615 | -€12,375 | -4.7% |
| Amounts receivable within one year | 40/41 | - | €13,409 | +€13,409 | |
| Other amounts receivable | 41 | - | €13,409 | +€13,409 | |
| Current investments | 50/53 | €220,000 | €220,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,990 | €15,206 | -€25,784 | -62.9% |
| Total equity and liabilities | 10/49 | €289,832 | €280,819 | -€9,013 | -3.1% |
| Equity | 10/15 | €287,123 | €280,691 | -€6,432 | -2.2% |
| 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 | €340,049 | €340,049 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,556 | €13,556 | = | 0.0% |
| Distributable reserves | 133 | €320,293 | €320,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,926 | -€121,358 | -€6,432 | -5.6% |
| Amounts payable | 17/49 | €2,710 | €128 | -€2,582 | -95.3% |
| Amounts payable within one year | 42/48 | €1,380 | €0 | -€1,380 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,307 | €0 | -€1,307 | -100.0% |
| Taxes | 450/3 | €1,307 | €0 | -€1,307 | -100.0% |
| Other amounts payable | 47/48 | €74 | €0 | -€74 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,329 | €128 | -€1,201 | -90.4% |
| Non-recurring operating income | 76A | €54,881 | €0 | -€54,881 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €1,053 | +€345 | +48.8% |
| Other operating charges | 640/8 | €2,969 | €2,835 | -€133 | -4.5% |
| Gross operating margin | 9900 | €51,339 | -€2,725 | -€54,064 | |
| Operating profit (loss) | 9901 | €47,662 | -€6,613 | -€54,276 | |
| Financial income | 75/76B | - | €332 | +€332 | |
| Recurring financial income | 75 | - | €332 | +€332 | |
| Financial charges | 65/66B | €787 | €150 | -€637 | -80.9% |
| Recurring financial charges | 65 | €787 | €150 | -€637 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €46,876 | -€6,432 | -€53,307 | |
| Income taxes | 67/77 | €14,307 | €0 | -€14,307 | -100.0% |
| Profit (loss) for the period | 9904 | €32,569 | -€6,432 | -€39,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,569 | -€6,432 | -€39,001 |
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 10 October 2026 via checked.be.