IMMO J.S.C.: 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.S.C.
Largest movements
- Tangible fixed assets -€37,699
down €37,699 (-5.2%), from €728,672 to €690,973
of which Land and buildings: -€37,174
- Cash -€10,397
down €10,397 (-7.4%), from €141,350 to €130,953
mainly Debts after one year (-€35,425) and Other debts (-€11,835)
- Debts after one year -€35,425
down €35,425 (-5.0%), from €712,767 to €677,342
- Other debts -€11,835
down €11,835 (-58.3%), from €20,294 to €8,459
- Gross operating margin -€4,401
down €4,401 (-8.5%), from €51,911 to €47,510
- Financial charges -€807
down €807 (-13.5%), from €5,991 to €5,184
- Other operating charges +€737
up €737 (+13.7%), from €5,389 to €6,126
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €870,022 | €821,926 | -€48,096 | -5.5% |
| Fixed assets | 21/28 | €728,672 | €690,973 | -€37,699 | -5.2% |
| Tangible fixed assets | 22/27 | €728,672 | €690,973 | -€37,699 | -5.2% |
| Land and buildings | 22 | €702,856 | €665,683 | -€37,174 | -5.3% |
| Furniture and vehicles | 24 | €25,815 | €25,290 | -€525 | -2.0% |
| Current assets | 29/58 | €141,350 | €130,953 | -€10,397 | -7.4% |
| Cash at bank and in hand | 54/58 | €141,350 | €130,953 | -€10,397 | -7.4% |
| Total equity and liabilities | 10/49 | €870,022 | €821,926 | -€48,096 | -5.5% |
| Equity | 10/15 | €101,920 | €100,701 | -€1,219 | -1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €131,851 | €131,851 | = | 0.0% |
| Reserves | 13 | €56,507 | €56,507 | = | 0.0% |
| Distributable reserves | 133 | €56,507 | €56,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,438 | -€107,658 | -€1,219 | -1.1% |
| Amounts payable | 17/49 | €768,102 | €721,225 | -€46,877 | -6.1% |
| Amounts payable after more than one year | 17 | €712,767 | €677,342 | -€35,425 | -5.0% |
| Financial debts | 170/4 | €712,767 | €677,342 | -€35,425 | -5.0% |
| Amounts payable within one year | 42/48 | €55,335 | €43,884 | -€11,452 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €34,873 | €35,425 | +€552 | +1.6% |
| Trade debts | 44 | €168 | - | -€168 | |
| Suppliers | 440/4 | €168 | - | -€168 | |
| Other amounts payable | 47/48 | €20,294 | €8,459 | -€11,835 | -58.3% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,621 | €37,699 | +€78 | +0.2% |
| Other operating charges | 640/8 | €5,389 | €6,126 | +€737 | +13.7% |
| Gross operating margin | 9900 | €51,911 | €47,510 | -€4,401 | -8.5% |
| Operating profit (loss) | 9901 | €8,901 | €3,685 | -€5,216 | -58.6% |
| Financial income | 75/76B | €101 | €279 | +€179 | +178% |
| Recurring financial income | 75 | €101 | €279 | +€179 | +178% |
| Financial charges | 65/66B | €5,991 | €5,184 | -€807 | -13.5% |
| Recurring financial charges | 65 | €5,991 | €5,184 | -€807 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €3,010 | -€1,219 | -€4,229 | |
| Profit (loss) for the period | 9904 | €3,010 | -€1,219 | -€4,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,010 | -€1,219 | -€4,229 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.