IMMO JESTO: 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 JESTO
Largest movements
- Tangible fixed assets -€15,728
down €15,728 (-3.8%), from €415,727 to €400,000
- Debts after one year -€36,044
down €36,044 (-16.4%), from €219,235 to €183,191
- Reserves +€34,657
up €34,657 (+2,166%), from €1,600 to €36,257
of which Distributable reserves: +€34,657
- Profit (loss) carried forward -€28,352
no longer reported in 2025 (was €28,352)
- Other debts +€11,836
up €11,836 (+17.3%), from €68,235 to €80,071
- Gross operating margin +€3,488
up €3,488 (+9.8%), from €35,732 to €39,220
- Financial charges -€1,832
down €1,832 (-14.5%), from €12,623 to €10,791
- Taxes +€692
up €692 (+65.4%), from €1,058 to €1,750
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.
Derived cash bridge
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 | €416,728 | €401,835 | -€14,893 | -3.6% |
| Fixed assets | 21/28 | €415,727 | €400,000 | -€15,728 | -3.8% |
| Tangible fixed assets | 22/27 | €415,727 | €400,000 | -€15,728 | -3.8% |
| Land and buildings | 22 | €415,727 | €400,000 | -€15,728 | -3.8% |
| Current assets | 29/58 | €1,001 | €1,835 | +€835 | +83.4% |
| Cash at bank and in hand | 54/58 | €1,001 | €1,835 | +€835 | +83.4% |
| Total equity and liabilities | 10/49 | €416,728 | €401,835 | -€14,893 | -3.6% |
| Equity | 10/15 | €89,952 | €96,257 | +€6,305 | +7.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,600 | €36,257 | +€34,657 | +2,166% |
| Non-distributable reserves | 130/1 | €1,600 | €1,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | - | €34,657 | +€34,657 | |
| Profit (loss) carried forward | 14 | €28,352 | - | -€28,352 | |
| Amounts payable | 17/49 | €326,776 | €305,578 | -€21,198 | -6.5% |
| Amounts payable after more than one year | 17 | €219,235 | €183,191 | -€36,044 | -16.4% |
| Financial debts | 170/4 | €219,235 | €183,191 | -€36,044 | -16.4% |
| Amounts payable within one year | 42/48 | €107,541 | €122,387 | +€14,846 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €34,456 | €36,044 | +€1,588 | +4.6% |
| Trade debts | 44 | €155 | €1,058 | +€903 | +583% |
| Suppliers | 440/4 | €155 | €1,058 | +€903 | +583% |
| Taxes, remuneration and social security | 45 | €4,695 | €5,214 | +€519 | +11.1% |
| Taxes | 450/3 | €4,695 | €5,214 | +€519 | +11.1% |
| Other amounts payable | 47/48 | €68,235 | €80,071 | +€11,836 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,728 | €15,728 | = | 0.0% |
| Other operating charges | 640/8 | €4,507 | €4,647 | +€140 | +3.1% |
| Gross operating margin | 9900 | €35,732 | €39,220 | +€3,488 | +9.8% |
| Operating profit (loss) | 9901 | €15,498 | €18,846 | +€3,348 | +21.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12,623 | €10,791 | -€1,832 | -14.5% |
| Recurring financial charges | 65 | €12,623 | €10,791 | -€1,832 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €2,874 | €8,055 | +€5,180 | +180% |
| Income taxes | 67/77 | €1,058 | €1,750 | +€692 | +65.4% |
| Profit (loss) for the period | 9904 | €1,816 | €6,305 | +€4,488 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €1,816 | €6,305 | +€4,488 | +247% |
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 22 October 2026 via checked.be.