IMMO-JACQMOT: 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-JACQMOT
Largest movements
- Tangible fixed assets -€21,255
down €21,255 (-1.4%), from €1.5m to €1.5m
of which Land and buildings: -€20,991
- Current portion of long-term debt -€15,736
down €15,736 (-77.6%), from €20,271 to €4,534
- Financial charges -€545
down €545 (-16.0%), from €3,413 to €2,868
- Depreciation +€291
up €291 (+1.0%), from €28,229 to €28,519
- Gross operating margin -€232
down €232 (-1.1%), from €21,529 to €21,297
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 | €1,511,152 | €1,478,811 | -€32,341 | -2.1% |
| Fixed assets | 21/28 | €1,499,997 | €1,478,742 | -€21,255 | -1.4% |
| Tangible fixed assets | 22/27 | €1,499,997 | €1,478,742 | -€21,255 | -1.4% |
| Land and buildings | 22 | €1,498,853 | €1,477,863 | -€20,991 | -1.4% |
| Plant, machinery and equipment | 23 | €1,144 | €879 | -€264 | -23.1% |
| Current assets | 29/58 | €11,155 | €69 | -€11,086 | -99.4% |
| Cash at bank and in hand | 54/58 | €9,647 | €69 | -€9,578 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,508 | - | -€1,508 | |
| Total equity and liabilities | 10/49 | €1,511,152 | €1,478,811 | -€32,341 | -2.1% |
| Equity | 10/15 | €1,415,790 | €1,402,444 | -€13,346 | -0.9% |
| Contributions | 10/11 | €1,552,000 | €1,552,000 | = | 0.0% |
| Reserves | 13 | €226 | €226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €226 | €226 | = | 0.0% |
| Other | 1319 | €226 | €226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,435 | -€149,782 | -€13,346 | -9.8% |
| Amounts payable | 17/49 | €95,361 | €76,367 | -€18,995 | -19.9% |
| Amounts payable after more than one year | 17 | €56,142 | €51,607 | -€4,534 | -8.1% |
| Financial debts | 170/4 | €56,142 | €51,607 | -€4,534 | -8.1% |
| Amounts payable within one year | 42/48 | €39,220 | €24,760 | -€14,460 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €20,271 | €4,534 | -€15,736 | -77.6% |
| Trade debts | 44 | - | €88 | +€88 | |
| Suppliers | 440/4 | - | €88 | +€88 | |
| Taxes, remuneration and social security | 45 | €975 | €975 | = | 0.0% |
| Taxes | 450/3 | €975 | €975 | = | 0.0% |
| Other amounts payable | 47/48 | €17,974 | €19,162 | +€1,188 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,229 | €28,519 | +€291 | +1.0% |
| Other operating charges | 640/8 | €3,156 | €3,256 | +€100 | +3.2% |
| Gross operating margin | 9900 | €21,529 | €21,297 | -€232 | -1.1% |
| Operating profit (loss) | 9901 | -€9,856 | -€10,478 | -€622 | -6.3% |
| Financial charges | 65/66B | €3,413 | €2,868 | -€545 | -16.0% |
| Recurring financial charges | 65 | €3,413 | €2,868 | -€545 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,269 | -€13,346 | -€77 | -0.6% |
| Profit (loss) for the period | 9904 | -€13,269 | -€13,346 | -€77 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,269 | -€13,346 | -€77 | -0.6% |
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 31 October 2026 via checked.be.