IMMO JOLA: 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 JOLA
Largest movements
- Tangible fixed assets +€75,356
up €75,356 (+3.3%), from €2.3m to €2.4m
of which Plant, machinery and equipment: +€192,210
- Cash -€27,224
down €27,224 (-76.7%), from €35,500 to €8,276
mainly Investment in fixed assets (net) (-€163,360) and Trade debts (-€15,400)
- Other debts +€30,000
new in 2025: €30,000
- Gross operating margin -€25,468
down €25,468 (-16.9%), from €150,410 to €124,942
- Depreciation -€8,638
down €8,638 (-8.9%), from €96,642 to €88,004
- Other operating charges -€8,593
down €8,593 (-32.1%), from €26,778 to €18,185
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,352,678 | €2,385,810 | +€33,133 | +1.4% |
| Fixed assets | 21/28 | €2,297,178 | €2,372,535 | +€75,356 | +3.3% |
| Tangible fixed assets | 22/27 | €2,297,178 | €2,372,535 | +€75,356 | +3.3% |
| Land and buildings | 22 | €2,107,350 | €2,046,744 | -€60,606 | -2.9% |
| Plant, machinery and equipment | 23 | €133,581 | €325,790 | +€192,210 | +144% |
| Assets under construction and advance payments | 27 | €56,247 | - | -€56,247 | |
| Current assets | 29/58 | €55,500 | €13,276 | -€42,224 | -76.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Other amounts receivable | 41 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Cash at bank and in hand | 54/58 | €35,500 | €8,276 | -€27,224 | -76.7% |
| Total equity and liabilities | 10/49 | €2,352,678 | €2,385,810 | +€33,133 | +1.4% |
| Equity | 10/15 | €2,331,818 | €2,350,351 | +€18,533 | +0.8% |
| Contributions | 10/11 | €2,475,000 | €2,475,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,182 | -€124,650 | +€18,533 | +12.9% |
| Amounts payable | 17/49 | €20,860 | €35,460 | +€14,600 | +70.0% |
| Amounts payable within one year | 42/48 | €20,860 | €35,460 | +€14,600 | +70.0% |
| Trade debts | 44 | €20,860 | €5,460 | -€15,400 | -73.8% |
| Suppliers | 440/4 | €20,860 | €5,460 | -€15,400 | -73.8% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,642 | €88,004 | -€8,638 | -8.9% |
| Other operating charges | 640/8 | €26,778 | €18,185 | -€8,593 | -32.1% |
| Gross operating margin | 9900 | €150,410 | €124,942 | -€25,468 | -16.9% |
| Operating profit (loss) | 9901 | €26,991 | €18,753 | -€8,237 | -30.5% |
| Financial charges | 65/66B | €303 | €221 | -€82 | -27.0% |
| Recurring financial charges | 65 | €303 | €221 | -€82 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €26,688 | €18,533 | -€8,156 | -30.6% |
| Profit (loss) for the period | 9904 | €26,688 | €18,533 | -€8,156 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,688 | €18,533 | -€8,156 | -30.6% |
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 26 October 2026 via checked.be.