IMMO JEBA: 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 JEBA
Largest movements
- Tangible fixed assets -€27,385
down €27,385 (-7.2%), from €382,657 to €355,272
- Receivables within one year -€4,594
down €4,594 (-8.4%), from €54,479 to €49,886
- Equity -€19,078
down €19,078 (-8.0%), from €237,441 to €218,363
of which Reserves: -€12,548
- Debts within one year -€12,000
down €12,000 (-12.8%), from €93,401 to €81,401
- Provisions -€5,125
down €5,125 (-4.1%), from €125,398 to €120,273
- Gross operating margin -€4,865
down €4,865 (-87.2%), from €5,580 to €715
- Depreciation -€776
down €776 (-5.4%), from €14,281 to €13,505
From the 2020 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,239 | €420,036 | -€36,203 | -7.9% |
| Fixed assets | 21/28 | €383,450 | €356,065 | -€27,385 | -7.1% |
| Tangible fixed assets | 22/27 | €382,657 | €355,272 | -€27,385 | -7.2% |
| Land and buildings | 22 | - | €355,272 | +€355,272 | |
| Financial fixed assets | 28 | €793 | €793 | = | 0.0% |
| Current assets | 29/58 | €72,789 | €63,971 | -€8,818 | -12.1% |
| Amounts receivable within one year | 40/41 | €54,479 | €49,886 | -€4,594 | -8.4% |
| Other amounts receivable | 41 | - | €49,886 | +€49,886 | |
| Cash at bank and in hand | 54/58 | €18,310 | €14,085 | -€4,225 | -23.1% |
| Total equity and liabilities | 10/49 | €456,239 | €420,036 | -€36,203 | -7.9% |
| Equity | 10/15 | €237,441 | €218,363 | -€19,078 | -8.0% |
| Contributions | 10/11 | - | €12,395 | +€12,395 | |
| Outside capital | 11 | - | €12,395 | +€12,395 | |
| Other | 1109/19 | - | €12,395 | +€12,395 | |
| Reserves | 13 | €327,499 | €314,950 | -€12,548 | -3.8% |
| Tax-exempt reserves | 132 | - | €307,259 | +€307,259 | |
| Distributable reserves | 133 | - | €7,691 | +€7,691 | |
| Profit (loss) carried forward | 14 | -€102,453 | -€108,982 | -€6,530 | -6.4% |
| Provisions and deferred taxes | 16 | €125,398 | €120,273 | -€5,125 | -4.1% |
| Deferred taxes | 168 | - | €120,273 | +€120,273 | |
| Amounts payable | 17/49 | €93,401 | €81,401 | -€12,000 | -12.8% |
| Amounts payable within one year | 42/48 | €93,401 | €81,401 | -€12,000 | -12.8% |
| Trade debts | 44 | €2,347 | €2,347 | = | 0.0% |
| Suppliers | 440/4 | - | €2,347 | +€2,347 | |
| Other amounts payable | 47/48 | - | €79,053 | +€79,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,281 | €13,505 | -€776 | -5.4% |
| Gross operating margin | 9900 | €5,580 | €715 | -€4,865 | -87.2% |
| Operating profit (loss) | 9901 | -€9,251 | -€12,790 | -€3,538 | -38.2% |
| Recurring financial charges | 65 | €297 | - | -€297 | |
| Profit (loss) for the period before taxes | 9903 | -€9,548 | -€12,790 | -€3,242 | -33.9% |
| Transfer from deferred taxes | 780 | - | €2,563 | +€2,563 | |
| Profit (loss) for the period | 9904 | -€6,986 | -€10,227 | -€3,242 | -46.4% |
| Transfer from tax-exempt reserves | 789 | - | €6,274 | +€6,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€712 | -€3,953 | -€3,242 | -455.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.