IMMO JKA: 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 JKA
Largest movements
- Tangible fixed assets -€14,566
down €14,566 (-5.8%), from €249,554 to €234,988
of which Land and buildings: -€9,535
- Profit (loss) carried forward -€20,069
down €20,069 (-6.7%), from -€301,174 to -€321,243
- Other debts +€11,170
up €11,170 (+4.9%), from €227,594 to €238,764
- Short-term financial debts -€3,233
no longer reported in 2025 (was €3,233)
- Turnover +€4,958
new in 2025: €4,958
- Other operating charges -€1,809
down €1,809 (-43.5%), from €4,160 to €2,351
- Depreciation +€1,080
up €1,080 (+5.3%), from €20,283 to €21,363
- Staff costs +€752
new in 2025: €752
- Financial charges -€139
down €139 (-22.3%), from €623 to €484
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 | €251,591 | €239,149 | -€12,442 | -4.9% |
| Fixed assets | 21/28 | €251,574 | €237,423 | -€14,151 | -5.6% |
| Intangible fixed assets | 21 | €1,690 | €1,605 | -€85 | -5.0% |
| Tangible fixed assets | 22/27 | €249,554 | €234,988 | -€14,566 | -5.8% |
| Land and buildings | 22 | €180,358 | €170,823 | -€9,535 | -5.3% |
| Plant, machinery and equipment | 23 | €427 | €1,831 | +€1,404 | +329% |
| Other tangible fixed assets | 26 | €68,769 | €62,334 | -€6,435 | -9.4% |
| Financial fixed assets | 28 | €330 | €830 | +€500 | +152% |
| Current assets | 29/58 | €17 | €1,726 | +€1,709 | +10,053% |
| Amounts receivable within one year | 40/41 | - | €1,200 | +€1,200 | |
| Trade receivables | 40 | - | €1,200 | +€1,200 | |
| Cash at bank and in hand | 54/58 | €17 | €526 | +€509 | +2,994% |
| Total equity and liabilities | 10/49 | €251,591 | €239,149 | -€12,442 | -4.9% |
| Equity | 10/15 | €20,278 | €209 | -€20,069 | -99.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €259,479 | €259,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,174 | -€321,243 | -€20,069 | -6.7% |
| Amounts payable | 17/49 | €231,313 | €238,940 | +€7,627 | +3.3% |
| Amounts payable within one year | 42/48 | €231,313 | €238,940 | +€7,627 | +3.3% |
| Financial debts | 43 | €3,233 | - | -€3,233 | |
| Credit institutions | 430/8 | €3,233 | - | -€3,233 | |
| Taxes, remuneration and social security | 45 | €486 | €176 | -€310 | -63.8% |
| Taxes | 450/3 | €486 | €176 | -€310 | -63.8% |
| Other amounts payable | 47/48 | €227,594 | €238,764 | +€11,170 | +4.9% |
| Turnover | 70 | - | €4,958 | +€4,958 | |
| Remuneration, social security and pensions | 62 | - | €752 | +€752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,283 | €21,363 | +€1,080 | +5.3% |
| Other operating charges | 640/8 | €4,160 | €2,351 | -€1,809 | -43.5% |
| Gross operating margin | 9900 | €4,896 | €4,958 | +€62 | +1.3% |
| Operating profit (loss) | 9901 | -€19,547 | -€19,508 | +€39 | +0.2% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €623 | €484 | -€139 | -22.3% |
| Recurring financial charges | 65 | €623 | €484 | -€139 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,170 | -€19,893 | +€277 | +1.4% |
| Income taxes | 67/77 | €171 | €176 | +€5 | +2.9% |
| Profit (loss) for the period | 9904 | -€20,341 | -€20,069 | +€272 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,341 | -€20,069 | +€272 | +1.3% |
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 15 October 2026 via checked.be.