Immo JJP: 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 JJP
Largest movements
- Tangible fixed assets +€3.3m
new in 2025: €3.3m
- Receivables within one year +€251,323
up €251,323 (+623.1%), from €40,332 to €291,655
of which Other amounts receivable: +€250,445
- Cash +€147,695
up €147,695 (+35709.6%), from €414 to €148,108
mainly Debts after one year (+€2.5m) and Other debts (+€928,493)
- Debts after one year +€2.5m
new in 2025: €2.5m
- Other debts +€928,493
up €928,493 (+70.0%), from €1.3m to €2.3m
- Short-term financial debts +€159,000
new in 2025: €159,000
- Current portion of long-term debt +€94,261
new in 2025: €94,261
- Gross operating margin +€146,122
up €146,122 (+307.5%), from €47,514 to €193,637
- Depreciation +€88,432
new in 2025: €88,432
- Financial charges +€86,258
up €86,258 (+299.1%), from €28,841 to €115,099
- Other operating charges +€22,575
new in 2025: €22,575
- Taxes -€11,563
no longer reported in 2025 (was €11,563)
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 | €1,931,192 | €5,578,554 | +€3.6m | +188.9% |
| Fixed assets | 21/28 | - | €3,285,216 | +€3.3m | |
| Tangible fixed assets | 22/27 | - | €3,285,216 | +€3.3m | |
| Land and buildings | 22 | - | €3,285,216 | +€3.3m | |
| Current assets | 29/58 | €1,931,192 | €2,293,338 | +€362,146 | +18.8% |
| Stocks and contracts in progress | 3 | €1,890,447 | €1,852,125 | -€38,322 | -2.0% |
| Stocks | 30/36 | €1,890,447 | €1,852,125 | -€38,322 | -2.0% |
| Amounts receivable within one year | 40/41 | €40,332 | €291,655 | +€251,323 | +623.1% |
| Trade receivables | 40 | - | €878 | +€878 | |
| Other amounts receivable | 41 | €40,332 | €290,777 | +€250,445 | +621.0% |
| Cash at bank and in hand | 54/58 | €414 | €148,108 | +€147,695 | +35709.6% |
| Deferred charges and accrued income | 490/1 | - | €1,450 | +€1,450 | |
| Total equity and liabilities | 10/49 | €1,931,192 | €5,578,554 | +€3.6m | +188.9% |
| Equity | 10/15 | €598,109 | €565,639 | -€32,470 | -5.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €26,500 | €26,500 | = | 0.0% |
| Distributable reserves | 133 | €26,500 | €26,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €321,609 | €289,139 | -€32,470 | -10.1% |
| Amounts payable | 17/49 | €1,333,083 | €5,012,915 | +€3.7m | +276.0% |
| Amounts payable after more than one year | 17 | - | €2,494,677 | +€2.5m | |
| Financial debts | 170/4 | - | €2,494,677 | +€2.5m | |
| Amounts payable within one year | 42/48 | €1,330,998 | €2,508,450 | +€1.2m | +88.5% |
| Current portion of amounts payable after more than one year | 42 | - | €94,261 | +€94,261 | |
| Financial debts | 43 | - | €159,000 | +€159,000 | |
| Credit institutions | 430/8 | - | €159,000 | +€159,000 | |
| Trade debts | 44 | €4,302 | - | -€4,302 | |
| Suppliers | 440/4 | €4,302 | - | -€4,302 | |
| Other amounts payable | 47/48 | €1,326,697 | €2,255,190 | +€928,493 | +70.0% |
| Accrued charges and deferred income | 492/3 | €2,085 | €9,787 | +€7,702 | +369.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €88,432 | +€88,432 | |
| Other operating charges | 640/8 | - | €22,575 | +€22,575 | |
| Gross operating margin | 9900 | €47,514 | €193,637 | +€146,122 | +307.5% |
| Operating profit (loss) | 9901 | €47,514 | €82,629 | +€35,115 | +73.9% |
| Financial charges | 65/66B | €28,841 | €115,099 | +€86,258 | +299.1% |
| Recurring financial charges | 65 | €28,841 | €115,099 | +€86,258 | +299.1% |
| Profit (loss) for the period before taxes | 9903 | €18,673 | -€32,470 | -€51,143 | |
| Income taxes | 67/77 | €11,563 | - | -€11,563 | |
| Profit (loss) for the period | 9904 | €7,110 | -€32,470 | -€39,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,110 | -€32,470 | -€39,580 |
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 5 October 2026 via checked.be.