IMMO JOMA: 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 JOMA
Largest movements
- Tangible fixed assets -€7,674
down €7,674 (-9.5%), from €80,887 to €73,213
- Cash -€2,926
down €2,926 (-27.2%), from €10,774 to €7,848
mainly Other debts (-€9,101) and Investment in fixed assets (net) (-€5,300)
- Other debts -€9,101
down €9,101 (-51.0%), from €17,861 to €8,760
- Profit (loss) carried forward -€2,298
down €2,298 (-1.8%), from -€127,897 to -€130,195
- Gross operating margin +€3,590
up €3,590 (+33.2%), from €10,797 to €14,387
- Depreciation +€1,269
up €1,269 (+10.8%), from €11,705 to €12,974
- Financial charges +€380
up €380 (+422%), from €90 to €470
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 | €93,933 | €82,935 | -€10,998 | -11.7% |
| Fixed assets | 21/28 | €80,887 | €73,213 | -€7,674 | -9.5% |
| Tangible fixed assets | 22/27 | €80,887 | €73,213 | -€7,674 | -9.5% |
| Land and buildings | 22 | €80,887 | €73,213 | -€7,674 | -9.5% |
| Current assets | 29/58 | €13,046 | €9,722 | -€3,324 | -25.5% |
| Amounts receivable within one year | 40/41 | €2,272 | €1,874 | -€398 | -17.5% |
| Trade receivables | 40 | €2,272 | €1,874 | -€398 | -17.5% |
| Cash at bank and in hand | 54/58 | €10,774 | €7,848 | -€2,926 | -27.2% |
| Total equity and liabilities | 10/49 | €93,933 | €82,935 | -€10,998 | -11.7% |
| Equity | 10/15 | €75,538 | €73,240 | -€2,298 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €141,435 | €141,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | - | -€6,200 | |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Tax-exempt reserves | 132 | €1,651 | €1,651 | = | 0.0% |
| Distributable reserves | 133 | €133,584 | €139,784 | +€6,200 | +4.6% |
| Profit (loss) carried forward | 14 | -€127,897 | -€130,195 | -€2,298 | -1.8% |
| Amounts payable | 17/49 | €18,395 | €9,695 | -€8,700 | -47.3% |
| Amounts payable within one year | 42/48 | €18,395 | €9,695 | -€8,700 | -47.3% |
| Trade debts | 44 | €534 | €491 | -€43 | -8.1% |
| Suppliers | 440/4 | €534 | €491 | -€43 | -8.1% |
| Taxes, remuneration and social security | 45 | - | €444 | +€444 | |
| Taxes | 450/3 | - | €444 | +€444 | |
| Other amounts payable | 47/48 | €17,861 | €8,760 | -€9,101 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,705 | €12,974 | +€1,269 | +10.8% |
| Other operating charges | 640/8 | €3,285 | €3,241 | -€44 | -1.3% |
| Gross operating margin | 9900 | €10,797 | €14,387 | +€3,590 | +33.2% |
| Operating profit (loss) | 9901 | -€4,193 | -€1,828 | +€2,365 | +56.4% |
| Financial income | 75/76B | €134 | - | -€134 | |
| Recurring financial income | 75 | €134 | - | -€134 | |
| Financial charges | 65/66B | €90 | €470 | +€380 | +422% |
| Recurring financial charges | 65 | €90 | €470 | +€380 | +422% |
| Profit (loss) for the period before taxes | 9903 | -€4,149 | -€2,298 | +€1,851 | +44.6% |
| Profit (loss) for the period | 9904 | -€4,149 | -€2,298 | +€1,851 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,149 | -€2,298 | +€1,851 | +44.6% |
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 20 October 2026 via checked.be.