IMMO J & J: 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 & J
Largest movements
- Cash -€1,837
down €1,837 (-18.8%), from €9,770 to €7,933
mainly Net result for the year (-€2,165)
- Receivables within one year -€201
down €201 (-2.0%), from €10,197 to €9,997
- Profit (loss) carried forward -€2,165
down €2,165 (-3.3%), from -€65,774 to -€67,939
- Gross operating margin -€1,741
down €1,741 (-495%), from -€352 to -€2,093
- Financial income +€349
up €349 (+735%), from €48 to €397
- Other operating charges +€202
up €202 (+84.3%), from €240 to €442
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 | €19,967 | €17,929 | -€2,038 | -10.2% |
| Current assets | 29/58 | €19,967 | €17,929 | -€2,038 | -10.2% |
| Amounts receivable within one year | 40/41 | €10,197 | €9,997 | -€201 | -2.0% |
| Other amounts receivable | 41 | €10,197 | €9,997 | -€201 | -2.0% |
| Cash at bank and in hand | 54/58 | €9,770 | €7,933 | -€1,837 | -18.8% |
| Total equity and liabilities | 10/49 | €19,967 | €17,929 | -€2,038 | -10.2% |
| Equity | 10/15 | €19,967 | €17,802 | -€2,165 | -10.8% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Reserves | 13 | €11,741 | €11,741 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,600 | €0 | -€4,600 | -100% |
| Reserves not available under the articles | 1311 | €4,600 | €0 | -€4,600 | -100% |
| Tax-exempt reserves | 132 | €7,141 | €7,141 | = | 0.0% |
| Distributable reserves | 133 | - | €4,600 | +€4,600 | |
| Profit (loss) carried forward | 14 | -€65,774 | -€67,939 | -€2,165 | -3.3% |
| Amounts payable | 17/49 | - | €128 | +€128 | |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Other operating charges | 640/8 | €240 | €442 | +€202 | +84.3% |
| Gross operating margin | 9900 | -€352 | -€2,093 | -€1,741 | -495% |
| Operating profit (loss) | 9901 | -€592 | -€2,535 | -€1,944 | -328% |
| Financial income | 75/76B | €48 | €397 | +€349 | +735% |
| Recurring financial income | 75 | €48 | €397 | +€349 | +735% |
| Financial charges | 65/66B | €24 | €27 | +€3 | +12.1% |
| Recurring financial charges | 65 | €24 | €27 | +€3 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€568 | -€2,165 | -€1,597 | -281% |
| Profit (loss) for the period | 9904 | -€568 | -€2,165 | -€1,597 | -281% |
| Profit (loss) for the period to be appropriated | 9905 | -€568 | -€2,165 | -€1,597 | -281% |
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 19 October 2026 via checked.be.