IMMO JOS: 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 JOS
Largest movements
- Tangible fixed assets -€18,282
down €18,282 (-7.8%), from €232,972 to €214,690
- Debts after one year -€42,041
down €42,041 (-92.1%), from €45,628 to €3,587
- Reserves +€17,000
up €17,000 (+21.9%), from €77,730 to €94,730
- Tax, wage and social debts +€5,471
up €5,471 (+145.1%), from €3,771 to €9,242
- Financial charges -€2,803
down €2,803 (-43.0%), from €6,517 to €3,714
- Taxes +€1,505
up €1,505 (+23.0%), from €6,534 to €8,039
- Gross operating margin +€1,208
up €1,208 (+2.4%), from €50,450 to €51,658
- Depreciation -€603
down €603 (-3.2%), from €19,104 to €18,501
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 | €240,616 | €223,498 | -€17,118 | -7.1% |
| Formation expenses | 20 | €438 | €219 | -€219 | -50.0% |
| Fixed assets | 21/28 | €232,972 | €214,690 | -€18,282 | -7.8% |
| Tangible fixed assets | 22/27 | €232,972 | €214,690 | -€18,282 | -7.8% |
| Land and buildings | 22 | €232,972 | €214,690 | -€18,282 | -7.8% |
| Current assets | 29/58 | €7,206 | €8,589 | +€1,383 | +19.2% |
| Amounts receivable within one year | 40/41 | - | €223 | +€223 | |
| Trade receivables | 40 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €3,739 | €4,924 | +€1,184 | +31.7% |
| Deferred charges and accrued income | 490/1 | €3,467 | €3,442 | -€25 | -0.7% |
| Total equity and liabilities | 10/49 | €240,616 | €223,498 | -€17,118 | -7.1% |
| Equity | 10/15 | €108,305 | €125,368 | +€17,063 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,730 | €94,730 | +€17,000 | +21.9% |
| Distributable reserves | 133 | €77,730 | €94,730 | +€17,000 | +21.9% |
| Profit (loss) carried forward | 14 | €11,975 | €12,038 | +€63 | +0.5% |
| Amounts payable | 17/49 | €132,311 | €98,130 | -€34,181 | -25.8% |
| Amounts payable after more than one year | 17 | €45,628 | €3,587 | -€42,041 | -92.1% |
| Financial debts | 170/4 | €45,628 | €3,587 | -€42,041 | -92.1% |
| Amounts payable within one year | 42/48 | €83,216 | €91,183 | +€7,967 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €40,251 | €42,041 | +€1,790 | +4.4% |
| Financial debts | 43 | €1,372 | €1,368 | -€4 | -0.3% |
| Credit institutions | 430/8 | €1,372 | €1,368 | -€4 | -0.3% |
| Trade debts | 44 | - | €323 | +€323 | |
| Suppliers | 440/4 | - | €323 | +€323 | |
| Taxes, remuneration and social security | 45 | €3,771 | €9,242 | +€5,471 | +145.1% |
| Taxes | 450/3 | €3,771 | €9,242 | +€5,471 | +145.1% |
| Other amounts payable | 47/48 | €37,821 | €38,209 | +€388 | +1.0% |
| Accrued charges and deferred income | 492/3 | €3,467 | €3,360 | -€107 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,104 | €18,501 | -€603 | -3.2% |
| Other operating charges | 640/8 | €4,295 | €4,341 | +€47 | +1.1% |
| Gross operating margin | 9900 | €50,450 | €51,658 | +€1,208 | +2.4% |
| Operating profit (loss) | 9901 | €27,052 | €28,816 | +€1,765 | +6.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,517 | €3,714 | -€2,803 | -43.0% |
| Recurring financial charges | 65 | €6,517 | €3,714 | -€2,803 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €20,535 | €25,103 | +€4,568 | +22.2% |
| Income taxes | 67/77 | €6,534 | €8,039 | +€1,505 | +23.0% |
| Profit (loss) for the period | 9904 | €14,001 | €17,063 | +€3,062 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,001 | €17,063 | +€3,062 | +21.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.