IMMO J en T: 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 T
Largest movements
- Current investments +€200,000
up €200,000 (+66.7%), from €300,000 to €500,000
- Tangible fixed assets -€16,432
down €16,432 (-6.1%), from €271,090 to €254,658
of which Land and buildings: -€11,943
- Other debts +€183,852
up €183,852 (+2,251%), from €8,168 to €192,020
- Reserves -€18,449
down €18,449 (-2.5%), from €743,438 to €724,989
of which Distributable reserves: -€18,449
- Tax, wage and social debts +€13,920
up €13,920 (+104%), from €13,400 to €27,320
- Gross operating margin +€41,203
up €41,203 (+18.0%), from €228,522 to €269,726
- Taxes +€14,635
up €14,635 (+23.2%), from €62,971 to €77,605
- Financial income +€11,732
new in 2025: €11,732
- Other operating charges +€3,756
up €3,756 (+20.9%), from €17,962 to €21,717
- Depreciation +€3,239
up €3,239 (+24.5%), from €13,193 to €16,432
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 | €803,602 | €985,201 | +€181,599 | +22.6% |
| Fixed assets | 21/28 | €271,090 | €254,658 | -€16,432 | -6.1% |
| Tangible fixed assets | 22/27 | €271,090 | €254,658 | -€16,432 | -6.1% |
| Land and buildings | 22 | €258,728 | €246,785 | -€11,943 | -4.6% |
| Furniture and vehicles | 24 | €12,362 | €7,873 | -€4,489 | -36.3% |
| Current assets | 29/58 | €532,512 | €730,543 | +€198,031 | +37.2% |
| Amounts receivable after more than one year | 29 | €117,000 | €117,000 | = | 0.0% |
| Other amounts receivable | 291 | €117,000 | €117,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,475 | €2,414 | -€9,061 | -79.0% |
| Other amounts receivable | 41 | €11,475 | €2,414 | -€9,061 | -79.0% |
| Current investments | 50/53 | €300,000 | €500,000 | +€200,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €100,810 | €106,421 | +€5,611 | +5.6% |
| Deferred charges and accrued income | 490/1 | €3,227 | €4,708 | +€1,481 | +45.9% |
| Total equity and liabilities | 10/49 | €803,602 | €985,201 | +€181,599 | +22.6% |
| Equity | 10/15 | €763,438 | €744,989 | -€18,449 | -2.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €743,438 | €724,989 | -€18,449 | -2.5% |
| Non-distributable reserves | 130/1 | €52,700 | €52,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €52,700 | €52,700 | = | 0.0% |
| Distributable reserves | 133 | €690,738 | €672,289 | -€18,449 | -2.7% |
| Amounts payable | 17/49 | €40,164 | €240,212 | +€200,048 | +498% |
| Amounts payable within one year | 42/48 | €21,568 | €219,729 | +€198,161 | +919% |
| Trade debts | 44 | - | €389 | +€389 | |
| Suppliers | 440/4 | - | €389 | +€389 | |
| Taxes, remuneration and social security | 45 | €13,400 | €27,320 | +€13,920 | +104% |
| Taxes | 450/3 | €13,400 | €27,320 | +€13,920 | +104% |
| Other amounts payable | 47/48 | €8,168 | €192,020 | +€183,852 | +2,251% |
| Accrued charges and deferred income | 492/3 | €18,596 | €20,484 | +€1,887 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,193 | €16,432 | +€3,239 | +24.5% |
| Other operating charges | 640/8 | €17,962 | €21,717 | +€3,756 | +20.9% |
| Gross operating margin | 9900 | €228,522 | €269,726 | +€41,203 | +18.0% |
| Operating profit (loss) | 9901 | €197,367 | €231,576 | +€34,209 | +17.3% |
| Financial income | 75/76B | - | €11,732 | +€11,732 | |
| Recurring financial income | 75 | - | €11,732 | +€11,732 | |
| Financial charges | 65/66B | €147 | €152 | +€5 | +3.1% |
| Recurring financial charges | 65 | €147 | €152 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €197,220 | €243,156 | +€45,936 | +23.3% |
| Income taxes | 67/77 | €62,971 | €77,605 | +€14,635 | +23.2% |
| Profit (loss) for the period | 9904 | €134,250 | €165,551 | +€31,302 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €134,250 | €165,551 | +€31,302 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.