IMMO JAMAR-MIDI: 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 JAMAR-MIDI
Largest movements
- Tangible fixed assets -€24,467
down €24,467 (-4.9%), from €496,592 to €472,125
of which Land and buildings: -€18,542
- Current portion of long-term debt -€67,403
no longer reported in 2025 (was €67,403)
- Profit (loss) carried forward +€24,235
new in 2025: €24,235
- Other debts +€10,698
up €10,698 (+6.9%), from €154,236 to €164,934
- Gross operating margin -€8,659
down €8,659 (-10.9%), from €79,604 to €70,945
- Financial charges -€3,728
down €3,728 (-63.8%), from €5,840 to €2,111
- Taxes +€1,971
up €1,971 (+18.9%), from €10,458 to €12,429
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 | €504,905 | €472,223 | -€32,682 | -6.5% |
| Fixed assets | 21/28 | €496,592 | €472,125 | -€24,467 | -4.9% |
| Tangible fixed assets | 22/27 | €496,592 | €472,125 | -€24,467 | -4.9% |
| Land and buildings | 22 | €396,452 | €377,910 | -€18,542 | -4.7% |
| Other tangible fixed assets | 26 | €100,140 | €94,215 | -€5,925 | -5.9% |
| Current assets | 29/58 | €8,313 | €98 | -€8,215 | -98.8% |
| Amounts receivable within one year | 40/41 | €4,113 | - | -€4,113 | |
| Other amounts receivable | 41 | €4,113 | - | -€4,113 | |
| Cash at bank and in hand | 54/58 | €1,771 | €98 | -€1,672 | -94.4% |
| Deferred charges and accrued income | 490/1 | €2,429 | - | -€2,429 | |
| Total equity and liabilities | 10/49 | €504,905 | €472,223 | -€32,682 | -6.5% |
| Equity | 10/15 | €283,054 | €307,289 | +€24,235 | +8.6% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Reserves | 13 | €275,354 | €275,354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €273,494 | €273,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,235 | +€24,235 | |
| Amounts payable | 17/49 | €221,851 | €164,934 | -€56,917 | -25.7% |
| Amounts payable within one year | 42/48 | €221,851 | €164,934 | -€56,917 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €67,403 | - | -€67,403 | |
| Trade debts | 44 | €212 | - | -€212 | |
| Suppliers | 440/4 | €212 | - | -€212 | |
| Other amounts payable | 47/48 | €154,236 | €164,934 | +€10,698 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,467 | €24,467 | = | 0.0% |
| Other operating charges | 640/8 | €7,467 | €7,702 | +€235 | +3.1% |
| Gross operating margin | 9900 | €79,604 | €70,945 | -€8,659 | -10.9% |
| Operating profit (loss) | 9901 | €47,670 | €38,776 | -€8,894 | -18.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,840 | €2,111 | -€3,728 | -63.8% |
| Recurring financial charges | 65 | €5,840 | €2,111 | -€3,728 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €41,831 | €36,664 | -€5,166 | -12.4% |
| Income taxes | 67/77 | €10,458 | €12,429 | +€1,971 | +18.9% |
| Profit (loss) for the period | 9904 | €31,373 | €24,235 | -€7,138 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,373 | €24,235 | -€7,138 | -22.8% |
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 9 October 2026 via checked.be.