IMMO JFRC: 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 JFRC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€52,998
down €52,998 (-7.1%), from €751,575 to €698,577
of which Financial debts: -€52,998
- Trade debts +€28,443
up €28,443 (+29.3%), from €97,007 to €125,449
- Other debts +€21,860
up €21,860 (+65.4%), from €33,416 to €55,276
- Tax, wage and social debts +€17,843
up €17,843 (+250.3%), from €7,128 to €24,971
- Profit (loss) carried forward -€15,820
down €15,820 (-9.8%), from -€161,909 to -€177,729
- Gross operating margin +€104,618
up €104,618, from -€17,373 to €87,246
- Other operating charges -€90,870
down €90,870 (-89.8%), from €101,157 to €10,288
- Depreciation +€34,766
up €34,766 (+119.3%), from €29,143 to €63,909
- Financial charges +€16,545
up €16,545 (+105.8%), from €15,636 to €32,181
- Financial income +€1,911
up €1,911 (+136.5%), from €1,401 to €3,312
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,253,095 | €1,254,542 | +€1,447 | +0.1% |
| Fixed assets | 21/28 | €1,185,633 | €1,180,174 | -€5,459 | -0.5% |
| Tangible fixed assets | 22/27 | €1,185,633 | €1,180,174 | -€5,459 | -0.5% |
| Land and buildings | 22 | €1,030,520 | €1,052,799 | +€22,279 | +2.2% |
| Furniture and vehicles | 24 | €155,113 | €127,376 | -€27,738 | -17.9% |
| Current assets | 29/58 | €67,462 | €74,368 | +€6,906 | +10.2% |
| Amounts receivable within one year | 40/41 | €63,236 | €56,308 | -€6,928 | -11.0% |
| Other amounts receivable | 41 | €63,236 | €56,308 | -€6,928 | -11.0% |
| Cash at bank and in hand | 54/58 | €4,226 | €5,879 | +€1,654 | +39.1% |
| Deferred charges and accrued income | 490/1 | - | €12,180 | +€12,180 | |
| Total equity and liabilities | 10/49 | €1,253,095 | €1,254,542 | +€1,447 | +0.1% |
| Equity | 10/15 | €313,091 | €297,271 | -€15,820 | -5.1% |
| Contributions | 10/11 | €475,000 | €475,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,909 | -€177,729 | -€15,820 | -9.8% |
| Amounts payable | 17/49 | €940,004 | €957,271 | +€17,267 | +1.8% |
| Amounts payable after more than one year | 17 | €751,575 | €698,577 | -€52,998 | -7.1% |
| Financial debts | 170/4 | €751,574 | €698,576 | -€52,998 | -7.1% |
| Other amounts payable | 178/9 | €1 | €1 | = | 0.0% |
| Amounts payable within one year | 42/48 | €188,429 | €258,694 | +€70,266 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €50,878 | €52,998 | +€2,120 | +4.2% |
| Trade debts | 44 | €97,007 | €125,449 | +€28,443 | +29.3% |
| Suppliers | 440/4 | €97,007 | €125,449 | +€28,443 | +29.3% |
| Taxes, remuneration and social security | 45 | €7,128 | €24,971 | +€17,843 | +250.3% |
| Taxes | 450/3 | €7,128 | €24,971 | +€17,843 | +250.3% |
| Other amounts payable | 47/48 | €33,416 | €55,276 | +€21,860 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,143 | €63,909 | +€34,766 | +119.3% |
| Other operating charges | 640/8 | €101,157 | €10,288 | -€90,870 | -89.8% |
| Gross operating margin | 9900 | -€17,373 | €87,246 | +€104,618 | |
| Operating profit (loss) | 9901 | -€147,673 | €13,049 | +€160,722 | |
| Financial income | 75/76B | €1,401 | €3,312 | +€1,911 | +136.5% |
| Recurring financial income | 75 | €1,401 | €3,312 | +€1,911 | +136.5% |
| Financial charges | 65/66B | €15,636 | €32,181 | +€16,545 | +105.8% |
| Recurring financial charges | 65 | €15,636 | €32,181 | +€16,545 | +105.8% |
| Profit (loss) for the period before taxes | 9903 | -€161,909 | -€15,820 | +€146,088 | +90.2% |
| Profit (loss) for the period | 9904 | -€161,909 | -€15,820 | +€146,088 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€161,909 | -€15,820 | +€146,088 | +90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.