IMMO JEB CONSTRUCT: 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 JEB CONSTRUCT
Largest movements
- Cash +€7,534
up €7,534 (+87.7%), from €8,590 to €16,124
mainly Other debts (+€21,123) and Net result for the year (+€6,925)
- Receivables within one year -€3,034
down €3,034 (-29.0%), from €10,453 to €7,419
of which Trade receivables: -€3,768
- Trade debts -€25,006
down €25,006 (-96.3%), from €25,966 to €960
- Other debts +€21,123
up €21,123 (+12.5%), from €168,884 to €190,007
- Profit (loss) carried forward +€6,925
up €6,925 (+2.7%), from -€259,993 to -€253,068
- Tax, wage and social debts +€1,458
up €1,458 (+23.8%), from €6,134 to €7,592
of which Taxes: +€1,458
- Turnover +€8,390
up €8,390 (+26.1%), from €32,149 to €40,540
- Purchases and services +€7,820
up €7,820 (+32.1%), from €24,327 to €32,147
- Gross operating margin +€571
up €571 (+7.3%), from €7,822 to €8,393
- Financial charges -€537
down €537 (-86.6%), from €620 to €83
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 | €109,049 | €113,548 | +€4,500 | +4.1% |
| Fixed assets | 21/28 | €90,005 | €90,005 | = | 0.0% |
| Tangible fixed assets | 22/27 | €90,000 | €90,000 | = | 0.0% |
| Land and buildings | 22 | €90,000 | €90,000 | = | 0.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €19,044 | €23,543 | +€4,500 | +23.6% |
| Amounts receivable within one year | 40/41 | €10,453 | €7,419 | -€3,034 | -29.0% |
| Trade receivables | 40 | €9,888 | €6,120 | -€3,768 | -38.1% |
| Other amounts receivable | 41 | €565 | €1,299 | +€734 | +129.9% |
| Cash at bank and in hand | 54/58 | €8,590 | €16,124 | +€7,534 | +87.7% |
| Total equity and liabilities | 10/49 | €109,049 | €113,548 | +€4,500 | +4.1% |
| Equity | 10/15 | -€91,936 | -€85,011 | +€6,925 | +7.5% |
| Contributions | 10/11 | €166,337 | €166,337 | = | 0.0% |
| Capital | 10 | €166,337 | €166,337 | = | 0.0% |
| Issued capital | 100 | €166,337 | €166,337 | = | 0.0% |
| Reserves | 13 | €1,721 | €1,721 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,721 | €1,721 | = | 0.0% |
| Legal reserve | 130 | €1,721 | €1,721 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€259,993 | -€253,068 | +€6,925 | +2.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €200,984 | €198,559 | -€2,425 | -1.2% |
| Amounts payable within one year | 42/48 | €200,984 | €198,559 | -€2,425 | -1.2% |
| Trade debts | 44 | €25,966 | €960 | -€25,006 | -96.3% |
| Suppliers | 440/4 | €25,966 | €960 | -€25,006 | -96.3% |
| Taxes, remuneration and social security | 45 | €6,134 | €7,592 | +€1,458 | +23.8% |
| Taxes | 450/3 | €1,382 | €2,840 | +€1,458 | +105.5% |
| Remuneration and social security | 454/9 | €4,752 | €4,752 | = | 0.0% |
| Other amounts payable | 47/48 | €168,884 | €190,007 | +€21,123 | +12.5% |
| Turnover | 70 | €32,149 | €40,540 | +€8,390 | +26.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,327 | €32,147 | +€7,820 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | - | -€8 | |
| Other operating charges | 640/8 | €647 | €375 | -€272 | -42.0% |
| Non-recurring operating charges | 66A | €15 | €1,010 | +€995 | +6633.3% |
| Gross operating margin | 9900 | €7,822 | €8,393 | +€571 | +7.3% |
| Operating profit (loss) | 9901 | €7,153 | €7,008 | -€145 | -2.0% |
| Financial charges | 65/66B | €620 | €83 | -€537 | -86.6% |
| Recurring financial charges | 65 | €620 | €83 | -€537 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €6,533 | €6,925 | +€392 | +6.0% |
| Transfer from deferred taxes | 780 | €103,483 | - | -€103,483 | |
| Profit (loss) for the period | 9904 | €110,016 | €6,925 | -€103,091 | -93.7% |
| Transfer from tax-exempt reserves | 789 | €200,969 | - | -€200,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €310,985 | €6,925 | -€304,060 | -97.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.