IMMO J.S.S.: 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.S.
Largest movements
- Current investments +€52,395
up €52,395 (+39.9%), from €131,379 to €183,774
- Cash +€33,522
up €33,522 (+161%), from €20,865 to €54,386
mainly Net result for the year (+€83,001) and Depreciation (+€36,273)
- Tangible fixed assets -€29,652
down €29,652 (-2.8%), from €1.0m to €1.0m
of which Land and buildings: -€29,602
- Receivables within one year +€26,892
new in 2025: €26,892
of which Other amounts receivable: +€26,006
- Profit (loss) carried forward +€83,001
up €83,001 (+19.7%), from -€420,975 to -€337,973
- Financial income +€111,891
up €111,891 (+159,388%), from €70 to €111,961
- Gross operating margin +€20,418
up €20,418, from -€642 to €19,777
- Depreciation +€4,017
up €4,017 (+12.5%), from €32,256 to €36,273
- Financial charges +€549
up €549 (+75.4%), from €729 to €1,278
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 | €1,198,211 | €1,280,175 | +€81,964 | +6.8% |
| Fixed assets | 21/28 | €1,044,775 | €1,015,123 | -€29,652 | -2.8% |
| Tangible fixed assets | 22/27 | €1,044,775 | €1,015,123 | -€29,652 | -2.8% |
| Land and buildings | 22 | €1,043,862 | €1,014,260 | -€29,602 | -2.8% |
| Plant, machinery and equipment | 23 | €912 | €862 | -€50 | -5.5% |
| Current assets | 29/58 | €153,436 | €265,052 | +€111,616 | +72.7% |
| Amounts receivable within one year | 40/41 | - | €26,892 | +€26,892 | |
| Trade receivables | 40 | - | €886 | +€886 | |
| Other amounts receivable | 41 | - | €26,006 | +€26,006 | |
| Current investments | 50/53 | €131,379 | €183,774 | +€52,395 | +39.9% |
| Cash at bank and in hand | 54/58 | €20,865 | €54,386 | +€33,522 | +161% |
| Deferred charges and accrued income | 490/1 | €1,193 | - | -€1,193 | |
| Total equity and liabilities | 10/49 | €1,198,211 | €1,280,175 | +€81,964 | +6.8% |
| Equity | 10/15 | €1,091,541 | €1,174,542 | +€83,001 | +7.6% |
| Contributions | 10/11 | €1,008,574 | €1,008,574 | = | 0.0% |
| Capital | 10 | €1,008,574 | €1,008,574 | = | 0.0% |
| Issued capital | 100 | €1,008,574 | €1,008,574 | = | 0.0% |
| Reserves | 13 | €503,941 | €503,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,484 | €36,484 | = | 0.0% |
| Legal reserve | 130 | €36,484 | €36,484 | = | 0.0% |
| Distributable reserves | 133 | €467,457 | €467,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€420,975 | -€337,973 | +€83,001 | +19.7% |
| Amounts payable | 17/49 | €106,670 | €105,633 | -€1,037 | -1.0% |
| Amounts payable after more than one year | 17 | €5,010 | €5,010 | = | 0.0% |
| Other amounts payable | 178/9 | €5,010 | €5,010 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,660 | €100,623 | -€1,037 | -1.0% |
| Trade debts | 44 | €2,419 | €1,451 | -€968 | -40.0% |
| Suppliers | 440/4 | €2,419 | €1,451 | -€968 | -40.0% |
| Taxes, remuneration and social security | 45 | €70 | - | -€70 | |
| Remuneration and social security | 454/9 | €70 | - | -€70 | |
| Other amounts payable | 47/48 | €99,172 | €99,172 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,256 | €36,273 | +€4,017 | +12.5% |
| Other operating charges | 640/8 | €11,266 | €11,185 | -€81 | -0.7% |
| Gross operating margin | 9900 | -€642 | €19,777 | +€20,418 | |
| Operating profit (loss) | 9901 | -€44,164 | -€27,682 | +€16,482 | +37.3% |
| Financial income | 75/76B | €70 | €111,961 | +€111,891 | +159,388% |
| Recurring financial income | 75 | €70 | €111,961 | +€111,891 | +159,388% |
| Financial charges | 65/66B | €729 | €1,278 | +€549 | +75.4% |
| Recurring financial charges | 65 | €729 | €1,278 | +€549 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,822 | €83,001 | +€127,824 | |
| Profit (loss) for the period | 9904 | -€44,822 | €83,001 | +€127,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,822 | €83,001 | +€127,824 |
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 23 October 2026 via checked.be.