IMMO JACOS: 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 JACOS
Largest movements
- Deferred charges and accrued income +€25,000
new in 2025: €25,000
- Receivables within one year -€20,207
no longer reported in 2025 (was €20,207)
- Tangible fixed assets +€17,205
up €17,205 (+4.7%), from €365,836 to €383,042
of which Furniture and vehicles: +€15,442
- Cash -€9,517
down €9,517 (-83.4%), from €11,407 to €1,890
mainly Investment in fixed assets (net) (-€34,710) and Deferred charges and accrued income (-€25,000)
- Other debts +€20,000
up €20,000 (+5.0%), from €402,840 to €422,840
- Profit (loss) carried forward -€8,971
down €8,971 (-103.0%), from -€8,709 to -€17,680
- Gross operating margin +€15,723
up €15,723, from -€6,263 to €9,460
- Depreciation +€15,717
up €15,717 (+879.1%), from €1,788 to €17,504
- Other operating charges +€281
up €281 (+49.2%), from €571 to €852
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.
Cash bridge derived
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 | €397,451 | €409,932 | +€12,481 | +3.1% |
| Fixed assets | 21/28 | €365,836 | €383,042 | +€17,205 | +4.7% |
| Tangible fixed assets | 22/27 | €365,836 | €383,042 | +€17,205 | +4.7% |
| Land and buildings | 22 | €355,641 | €357,404 | +€1,763 | +0.5% |
| Furniture and vehicles | 24 | €10,195 | €25,637 | +€15,442 | +151.5% |
| Current assets | 29/58 | €31,615 | €26,890 | -€4,724 | -14.9% |
| Amounts receivable within one year | 40/41 | €20,207 | - | -€20,207 | |
| Trade receivables | 40 | €20,207 | - | -€20,207 | |
| Cash at bank and in hand | 54/58 | €11,407 | €1,890 | -€9,517 | -83.4% |
| Deferred charges and accrued income | 490/1 | - | €25,000 | +€25,000 | |
| Total equity and liabilities | 10/49 | €397,451 | €409,932 | +€12,481 | +3.1% |
| Equity | 10/15 | -€7,209 | -€16,180 | -€8,971 | -124.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,709 | -€17,680 | -€8,971 | -103.0% |
| Amounts payable | 17/49 | €404,660 | €426,112 | +€21,452 | +5.3% |
| Amounts payable within one year | 42/48 | €404,660 | €426,112 | +€21,452 | +5.3% |
| Trade debts | 44 | €1,820 | €3,272 | +€1,452 | +79.8% |
| Suppliers | 440/4 | €1,820 | €3,272 | +€1,452 | +79.8% |
| Other amounts payable | 47/48 | €402,840 | €422,840 | +€20,000 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,788 | €17,504 | +€15,717 | +879.1% |
| Other operating charges | 640/8 | €571 | €852 | +€281 | +49.2% |
| Gross operating margin | 9900 | -€6,263 | €9,460 | +€15,723 | |
| Operating profit (loss) | 9901 | -€8,622 | -€8,896 | -€274 | -3.2% |
| Financial charges | 65/66B | €87 | €75 | -€12 | -14.3% |
| Recurring financial charges | 65 | €87 | €75 | -€12 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,709 | -€8,971 | -€262 | -3.0% |
| Profit (loss) for the period | 9904 | -€8,709 | -€8,971 | -€262 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,709 | -€8,971 | -€262 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.