IMMO JACOBS: 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 JACOBS
Largest movements
- Tangible fixed assets -€15,975
down €15,975 (-6.6%), from €242,903 to €226,928
- Reserves -€6,525
down €6,525 (-17.8%), from €36,691 to €30,166
of which Tax-exempt reserves: -€3,771
- Other debts -€6,284
down €6,284 (-2.9%), from €218,936 to €212,652
- Gross operating margin +€5,323
up €5,323 (+126.8%), from €4,197 to €9,520
- Depreciation -€1,394
down €1,394 (-8.0%), from €17,369 to €15,975
- Other operating charges -€298
down €298 (-13.4%), from €2,232 to €1,934
- Financial income +€108
up €108 (+150.1%), from €72 to €180
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 | €287,481 | €271,951 | -€15,530 | -5.4% |
| Fixed assets | 21/28 | €242,903 | €226,928 | -€15,975 | -6.6% |
| Tangible fixed assets | 22/27 | €242,903 | €226,928 | -€15,975 | -6.6% |
| Land and buildings | 22 | €242,903 | €226,928 | -€15,975 | -6.6% |
| Current assets | 29/58 | €44,578 | €45,023 | +€445 | +1.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,350 | +€1,350 | |
| Trade receivables | 40 | €0 | €1,350 | +€1,350 | |
| Cash at bank and in hand | 54/58 | €43,136 | €43,545 | +€409 | +0.9% |
| Deferred charges and accrued income | 490/1 | €1,442 | €128 | -€1,314 | -91.2% |
| Total equity and liabilities | 10/49 | €287,481 | €271,951 | -€15,530 | -5.4% |
| Equity | 10/15 | €55,291 | €47,714 | -€7,577 | -13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,691 | €30,166 | -€6,525 | -17.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €33,936 | €30,166 | -€3,771 | -11.1% |
| Distributable reserves | 133 | €2,755 | €0 | -€2,755 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€1,051 | -€1,051 | |
| Provisions and deferred taxes | 16 | €11,312 | €10,055 | -€1,257 | -11.1% |
| Deferred taxes | 168 | €11,312 | €10,055 | -€1,257 | -11.1% |
| Amounts payable | 17/49 | €220,878 | €214,181 | -€6,697 | -3.0% |
| Amounts payable after more than one year | 17 | €649 | €649 | = | 0.0% |
| Advances received on contracts in progress | 176 | €649 | €649 | = | 0.0% |
| Amounts payable within one year | 42/48 | €220,229 | €213,533 | -€6,697 | -3.0% |
| Trade debts | 44 | €384 | €387 | +€3 | +0.8% |
| Suppliers | 440/4 | €384 | €387 | +€3 | +0.8% |
| Taxes, remuneration and social security | 45 | €909 | €493 | -€416 | -45.7% |
| Taxes | 450/3 | €909 | €493 | -€416 | -45.7% |
| Other amounts payable | 47/48 | €218,936 | €212,652 | -€6,284 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,369 | €15,975 | -€1,394 | -8.0% |
| Other operating charges | 640/8 | €2,232 | €1,934 | -€298 | -13.4% |
| Gross operating margin | 9900 | €4,197 | €9,520 | +€5,323 | +126.8% |
| Operating profit (loss) | 9901 | -€15,404 | -€8,388 | +€7,015 | +45.5% |
| Financial income | 75/76B | €72 | €180 | +€108 | +150.1% |
| Recurring financial income | 75 | €72 | €180 | +€108 | +150.1% |
| Financial charges | 65/66B | €81 | €79 | -€2 | -2.5% |
| Recurring financial charges | 65 | €81 | €79 | -€2 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,412 | -€8,286 | +€7,126 | +46.2% |
| Transfer from deferred taxes | 780 | €1,257 | €1,257 | = | 0.0% |
| Income taxes | 67/77 | €469 | €547 | +€78 | +16.6% |
| Profit (loss) for the period | 9904 | -€14,625 | -€7,577 | +€7,048 | +48.2% |
| Transfer from tax-exempt reserves | 789 | €3,771 | €3,771 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,854 | -€3,806 | +€7,048 | +64.9% |
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 30 September 2026 via checked.be.