Immo J. en A.: 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. en A.
Largest movements
- Tangible fixed assets -€54,415
down €54,415 (-9.1%), from €597,815 to €543,400
- Cash +€14,390
up €14,390 (+1.9%), from €767,635 to €782,025
mainly Depreciation (+€54,415) and Accrued charges and deferred income (+€17)
- Profit (loss) carried forward -€39,351
down €39,351, from €14,733 to -€24,619
- Gross operating margin -€12,053
down €12,053 (-39.0%), from €30,867 to €18,814
- Depreciation -€1,246
down €1,246 (-2.2%), from €55,660 to €54,415
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 | €1,367,435 | €1,328,100 | -€39,335 | -2.9% |
| Fixed assets | 21/28 | €597,815 | €543,400 | -€54,415 | -9.1% |
| Tangible fixed assets | 22/27 | €597,815 | €543,400 | -€54,415 | -9.1% |
| Land and buildings | 22 | €597,815 | €543,400 | -€54,415 | -9.1% |
| Current assets | 29/58 | €769,620 | €784,700 | +€15,080 | +2.0% |
| Amounts receivable within one year | 40/41 | €1,985 | €2,675 | +€690 | +34.8% |
| Other amounts receivable | 41 | €1,985 | €2,675 | +€690 | +34.8% |
| Cash at bank and in hand | 54/58 | €767,635 | €782,025 | +€14,390 | +1.9% |
| Total equity and liabilities | 10/49 | €1,367,435 | €1,328,100 | -€39,335 | -2.9% |
| Equity | 10/15 | €981,922 | €942,571 | -€39,351 | -4.0% |
| Contributions | 10/11 | €869,858 | €869,858 | = | 0.0% |
| Capital | 10 | €869,858 | €869,858 | = | 0.0% |
| Issued capital | 100 | €869,858 | €869,858 | = | 0.0% |
| Reserves | 13 | €97,331 | €97,331 | = | 0.0% |
| Non-distributable reserves | 130/1 | €97,331 | €97,331 | = | 0.0% |
| Legal reserve | 130 | €97,331 | €97,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,733 | -€24,619 | -€39,351 | |
| Amounts payable | 17/49 | €385,512 | €385,529 | +€17 | 0.0% |
| Amounts payable after more than one year | 17 | €385,000 | €385,000 | = | 0.0% |
| Financial debts | 170/4 | €385,000 | €385,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €512 | €529 | +€17 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,660 | €54,415 | -€1,246 | -2.2% |
| Other operating charges | 640/8 | €7,919 | €8,172 | +€252 | +3.2% |
| Gross operating margin | 9900 | €30,867 | €18,814 | -€12,053 | -39.0% |
| Operating profit (loss) | 9901 | -€32,713 | -€43,772 | -€11,060 | -33.8% |
| Financial income | 75/76B | €4,419 | €4,499 | +€80 | +1.8% |
| Recurring financial income | 75 | €4,419 | €4,499 | +€80 | +1.8% |
| Financial charges | 65/66B | €66 | €78 | +€12 | +17.4% |
| Recurring financial charges | 65 | €66 | €78 | +€12 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,360 | -€39,351 | -€10,991 | -38.8% |
| Profit (loss) for the period | 9904 | -€28,360 | -€39,351 | -€10,991 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,360 | -€39,351 | -€10,991 | -38.8% |
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 27 October 2026 via checked.be.