IMMO JK: 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 JK
Largest movements
- Current investments +€1.1m
new in 2025: €1.1m
- Tangible fixed assets -€193,189
down €193,189 (-68.3%), from €282,866 to €89,676
- Cash +€104,009
up €104,009 (+1153.0%), from €9,021 to €113,030
mainly Net result for the year (+€713,218) and Tax, wage and social debts (+€266,010)
- Receivables within one year -€17,090
down €17,090 (-85.1%), from €20,090 to €3,000
- Profit (loss) carried forward +€713,218
up €713,218 (+648.4%), from €109,991 to €823,209
- Tax, wage and social debts +€266,010
up €266,010 (+23317.6%), from €1,141 to €267,150
- Other debts +€15,126
new in 2025: €15,126
- Gross operating margin +€976,116
up €976,116 (+6707.7%), from €14,552 to €990,668
- Taxes +€266,010
up €266,010 (+23317.6%), from €1,141 to €267,150
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 | €311,977 | €1,306,423 | +€994,447 | +318.8% |
| Fixed assets | 21/28 | €282,866 | €89,676 | -€193,189 | -68.3% |
| Tangible fixed assets | 22/27 | €282,866 | €89,676 | -€193,189 | -68.3% |
| Land and buildings | 22 | €282,866 | €89,676 | -€193,189 | -68.3% |
| Current assets | 29/58 | €29,111 | €1,216,747 | +€1.2m | +4079.7% |
| Amounts receivable within one year | 40/41 | €20,090 | €3,000 | -€17,090 | -85.1% |
| Other amounts receivable | 41 | €20,090 | €3,000 | -€17,090 | -85.1% |
| Current investments | 50/53 | - | €1,100,000 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €9,021 | €113,030 | +€104,009 | +1153.0% |
| Deferred charges and accrued income | 490/1 | - | €717 | +€717 | |
| Total equity and liabilities | 10/49 | €311,977 | €1,306,423 | +€994,447 | +318.8% |
| Equity | 10/15 | €306,149 | €1,019,367 | +€713,218 | +233.0% |
| Contributions | 10/11 | €105,651 | €105,651 | = | 0.0% |
| Reserves | 13 | €90,507 | €90,507 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,476 | €13,476 | = | 0.0% |
| Distributable reserves | 133 | €77,031 | €77,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,991 | €823,209 | +€713,218 | +648.4% |
| Amounts payable | 17/49 | €5,827 | €287,056 | +€281,228 | +4826.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,827 | €286,602 | +€280,775 | +4818.2% |
| Current portion of amounts payable after more than one year | 42 | €3,687 | €0 | -€3,687 | -100.0% |
| Trade debts | 44 | €1,000 | €4,326 | +€3,326 | +332.6% |
| Suppliers | 440/4 | €1,000 | €4,326 | +€3,326 | +332.6% |
| Taxes, remuneration and social security | 45 | €1,141 | €267,150 | +€266,010 | +23317.6% |
| Taxes | 450/3 | €1,141 | €267,150 | +€266,010 | +23317.6% |
| Other amounts payable | 47/48 | - | €15,126 | +€15,126 | |
| Accrued charges and deferred income | 492/3 | - | €454 | +€454 | |
| Non-recurring operating income | 76A | - | €1,006,811 | +€1.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,267 | €0 | -€3,267 | -100.0% |
| Other operating charges | 640/8 | €6,833 | €10,163 | +€3,330 | +48.7% |
| Gross operating margin | 9900 | €14,552 | €990,668 | +€976,116 | +6707.7% |
| Operating profit (loss) | 9901 | €4,452 | €980,506 | +€976,053 | +21922.2% |
| Financial charges | 65/66B | €178 | €137 | -€41 | -22.9% |
| Recurring financial charges | 65 | €178 | €137 | -€41 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,275 | €980,369 | +€976,094 | +22834.3% |
| Income taxes | 67/77 | €1,141 | €267,150 | +€266,010 | +23317.6% |
| Profit (loss) for the period | 9904 | €3,134 | €713,218 | +€710,084 | +22658.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,134 | €713,218 | +€710,084 | +22658.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.