IMMO JECNA: 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 JECNA
Largest movements
- Receivables within one year +€1,948
up €1,948 (+28.8%), from €6,759 to €8,707
- Deferred charges and accrued income -€724
no longer reported in 2025 (was €724)
- Current investments +€645
up €645 (+7.4%), from €8,761 to €9,406
- Tax, wage and social debts +€2,527
up €2,527 (+1263.7%), from €200 to €2,727
of which Remuneration and social security: +€1,597
- Other debts -€1,324
no longer reported in 2025 (was €1,324)
- Reserves +€1,200
up €1,200 (+21.6%), from €5,559 to €6,759
of which Distributable reserves: +€1,200
- Accrued charges and deferred income -€474
down €474 (-87.6%), from €541 to €67
- Gross operating margin +€2,977
up €2,977 (+134.4%), from €2,215 to €5,191
- Taxes +€860
up €860 (+430.0%), from €200 to €1,060
- Depreciation -€126
no longer reported in 2025 (was €126)
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 | €25,826 | €27,875 | +€2,050 | +7.9% |
| Current assets | 29/58 | €25,826 | €27,875 | +€2,050 | +7.9% |
| Amounts receivable within one year | 40/41 | €6,759 | €8,707 | +€1,948 | +28.8% |
| Other amounts receivable | 41 | €6,759 | €8,707 | +€1,948 | +28.8% |
| Current investments | 50/53 | €8,761 | €9,406 | +€645 | +7.4% |
| Cash at bank and in hand | 54/58 | €9,581 | €9,763 | +€181 | +1.9% |
| Deferred charges and accrued income | 490/1 | €724 | - | -€724 | |
| Total equity and liabilities | 10/49 | €25,826 | €27,875 | +€2,050 | +7.9% |
| Equity | 10/15 | €23,760 | €25,081 | +€1,321 | +5.6% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Reserves | 13 | €5,559 | €6,759 | +€1,200 | +21.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €3,080 | €4,280 | +€1,200 | +39.0% |
| Profit (loss) carried forward | 14 | €2,088 | €2,209 | +€121 | +5.8% |
| Amounts payable | 17/49 | €2,065 | €2,794 | +€729 | +35.3% |
| Amounts payable within one year | 42/48 | €1,524 | €2,727 | +€1,203 | +79.0% |
| Taxes, remuneration and social security | 45 | €200 | €2,727 | +€2,527 | +1263.7% |
| Taxes | 450/3 | €200 | €1,130 | +€930 | +465.0% |
| Remuneration and social security | 454/9 | - | €1,597 | +€1,597 | |
| Other amounts payable | 47/48 | €1,324 | - | -€1,324 | |
| Accrued charges and deferred income | 492/3 | €541 | €67 | -€474 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | - | -€126 | |
| Other operating charges | 640/8 | €1,367 | €1,410 | +€43 | +3.2% |
| Gross operating margin | 9900 | €2,215 | €5,191 | +€2,977 | +134.4% |
| Operating profit (loss) | 9901 | €722 | €3,781 | +€3,059 | +423.8% |
| Financial income | 75/76B | €18 | €45 | +€27 | +151.9% |
| Recurring financial income | 75 | €18 | €45 | +€27 | +151.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €695 | €3,781 | +€3,086 | +444.3% |
| Income taxes | 67/77 | €200 | €1,060 | +€860 | +430.0% |
| Profit (loss) for the period | 9904 | €495 | €2,721 | +€2,226 | +450.1% |
| Profit (loss) for the period to be appropriated | 9905 | €495 | €2,721 | +€2,226 | +450.1% |
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 5 October 2026 via checked.be.