IMMO J2F: what changed
Two fiscal 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 J2F
Largest movements
- Tangible fixed assets -€49,355
down €49,355 (-6.8%), from €729,737 to €680,382
of which Land and buildings: -€48,191
- Debts after one year -€24,984
down €24,984 (-4.5%), from €556,247 to €531,263
- Profit (loss) carried forward -€20,318
down €20,318 (-24.7%), from -€82,143 to -€102,462
- Gross operating margin +€51,219
up €51,219, from -€8,570 to €42,648
- Depreciation +€11,286
up €11,286 (+29.6%), from €38,069 to €49,355
- Financial charges -€1,560
down €1,560 (-10.3%), from €15,178 to €13,617
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €753,250 | €707,421 | -€45,829 | -6.1% |
| Fixed assets | 21/28 | €729,737 | €680,382 | -€49,355 | -6.8% |
| Tangible fixed assets | 22/27 | €729,737 | €680,382 | -€49,355 | -6.8% |
| Land and buildings | 22 | €724,054 | €675,863 | -€48,191 | -6.7% |
| Plant, machinery and equipment | 23 | €5,683 | €4,519 | -€1,164 | -20.5% |
| Current assets | 29/58 | €23,513 | €27,039 | +€3,526 | +15.0% |
| Amounts receivable within one year | 40/41 | €6,979 | €14,461 | +€7,482 | +107.2% |
| Trade receivables | 40 | €5,820 | €14,461 | +€8,641 | +148.5% |
| Other amounts receivable | 41 | €1,159 | €0 | -€1,159 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,533 | €12,578 | -€3,955 | -23.9% |
| Total equity and liabilities | 10/49 | €753,250 | €707,421 | -€45,829 | -6.1% |
| Equity | 10/15 | -€62,143 | -€82,462 | -€20,318 | -32.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,143 | -€102,462 | -€20,318 | -24.7% |
| Amounts payable | 17/49 | €815,393 | €789,883 | -€25,510 | -3.1% |
| Amounts payable after more than one year | 17 | €556,247 | €531,263 | -€24,984 | -4.5% |
| Financial debts | 170/4 | €556,247 | €531,263 | -€24,984 | -4.5% |
| Amounts payable within one year | 42/48 | €259,146 | €258,620 | -€526 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €25,708 | €24,984 | -€724 | -2.8% |
| Trade debts | 44 | €5,996 | €29 | -€5,967 | -99.5% |
| Suppliers | 440/4 | €5,996 | €29 | -€5,967 | -99.5% |
| Taxes, remuneration and social security | 45 | €0 | €3,257 | +€3,257 | |
| Taxes | 450/3 | €0 | €3,257 | +€3,257 | |
| Other amounts payable | 47/48 | €227,443 | €230,350 | +€2,908 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,069 | €49,355 | +€11,286 | +29.6% |
| Gross operating margin | 9900 | -€8,570 | €42,648 | +€51,219 | |
| Operating profit (loss) | 9901 | -€46,639 | -€6,707 | +€39,933 | +85.6% |
| Financial income | 75/76B | €76 | €6 | -€71 | -92.6% |
| Recurring financial income | 75 | €76 | €6 | -€71 | -92.6% |
| Financial charges | 65/66B | €15,178 | €13,617 | -€1,560 | -10.3% |
| Recurring financial charges | 65 | €15,178 | €13,617 | -€1,560 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€61,740 | -€20,318 | +€41,422 | +67.1% |
| Profit (loss) for the period | 9904 | -€61,740 | -€20,318 | +€41,422 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,740 | -€20,318 | +€41,422 | +67.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.