IMMO JASOPH: 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 JASOPH
Largest movements
- Tangible fixed assets -€17,000
down €17,000 (-4.4%), from €387,651 to €370,651
- Receivables within one year +€14,000
up €14,000 (+127.4%), from €10,991 to €24,991
- Debts after one year -€25,610
down €25,610 (-8.5%), from €300,820 to €275,210
- Reserves +€15,561
up €15,561 (+87.5%), from €17,783 to €33,344
- Tax, wage and social debts +€4,390
up €4,390 (+92.7%), from €4,737 to €9,128
- Gross operating margin +€3,701
up €3,701 (+8.9%), from €41,355 to €45,056
- Taxes +€2,236
up €2,236 (+64.9%), from €3,446 to €5,682
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 | €404,967 | €399,708 | -€5,259 | -1.3% |
| Fixed assets | 21/28 | €387,651 | €370,651 | -€17,000 | -4.4% |
| Tangible fixed assets | 22/27 | €387,651 | €370,651 | -€17,000 | -4.4% |
| Land and buildings | 22 | €387,651 | €370,651 | -€17,000 | -4.4% |
| Current assets | 29/58 | €17,316 | €29,057 | +€11,741 | +67.8% |
| Amounts receivable within one year | 40/41 | €10,991 | €24,991 | +€14,000 | +127.4% |
| Other amounts receivable | 41 | €10,991 | €24,991 | +€14,000 | +127.4% |
| Cash at bank and in hand | 54/58 | €6,324 | €4,066 | -€2,258 | -35.7% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €404,967 | €399,708 | -€5,259 | -1.3% |
| Equity | 10/15 | €37,783 | €53,344 | +€15,561 | +41.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,783 | €33,344 | +€15,561 | +87.5% |
| Distributable reserves | 133 | €17,783 | €33,344 | +€15,561 | +87.5% |
| Amounts payable | 17/49 | €367,184 | €346,364 | -€20,820 | -5.7% |
| Amounts payable after more than one year | 17 | €300,820 | €275,210 | -€25,610 | -8.5% |
| Financial debts | 170/4 | €300,820 | €275,210 | -€25,610 | -8.5% |
| Amounts payable within one year | 42/48 | €66,364 | €71,154 | +€4,790 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €25,279 | €25,610 | +€330 | +1.3% |
| Trade debts | 44 | €1,123 | €1,034 | -€90 | -8.0% |
| Suppliers | 440/4 | €1,123 | €1,034 | -€90 | -8.0% |
| Taxes, remuneration and social security | 45 | €4,737 | €9,128 | +€4,390 | +92.7% |
| Taxes | 450/3 | €4,737 | €9,128 | +€4,390 | +92.7% |
| Other amounts payable | 47/48 | €35,225 | €35,383 | +€159 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,000 | €17,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,956 | €2,656 | -€300 | -10.2% |
| Gross operating margin | 9900 | €41,355 | €45,056 | +€3,701 | +8.9% |
| Operating profit (loss) | 9901 | €21,399 | €25,400 | +€4,001 | +18.7% |
| Financial charges | 65/66B | €4,442 | €4,158 | -€284 | -6.4% |
| Recurring financial charges | 65 | €4,442 | €4,158 | -€284 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €16,957 | €21,242 | +€4,285 | +25.3% |
| Income taxes | 67/77 | €3,446 | €5,682 | +€2,236 | +64.9% |
| Profit (loss) for the period | 9904 | €13,511 | €15,561 | +€2,049 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,511 | €15,561 | +€2,049 | +15.2% |
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 12 October 2026 via checked.be.