IMMO JUFAB: 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 JUFAB
Largest movements
- Cash +€28,273
up €28,273 (+166%), from €17,005 to €45,278
mainly Net result for the year (+€18,212) and Depreciation (+€16,639)
- Tangible fixed assets -€16,639
down €16,639 (-5.9%), from €284,301 to €267,662
- Deferred charges and accrued income +€7,407
up €7,407 (+118%), from €6,303 to €13,710
- Reserves +€18,212
up €18,212 (+28.2%), from €64,655 to €82,867
of which Distributable reserves: +€18,212
- Trade debts -€10,674
down €10,674 (-67.9%), from €15,725 to €5,051
- Other debts +€8,510
up €8,510 (+3.4%), from €247,888 to €256,398
- Gross operating margin +€25,214
up €25,214 (+89.7%), from €28,118 to €53,332
- Taxes +€5,312
up €5,312 (+585%), from €908 to €6,220
- Financial charges +€4,301
up €4,301 (+101%), from €4,263 to €8,564
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 | €348,093 | €364,543 | +€16,450 | +4.7% |
| Fixed assets | 21/28 | €284,301 | €267,662 | -€16,639 | -5.9% |
| Tangible fixed assets | 22/27 | €284,301 | €267,662 | -€16,639 | -5.9% |
| Land and buildings | 22 | €284,301 | €267,662 | -€16,639 | -5.9% |
| Current assets | 29/58 | €63,792 | €96,881 | +€33,089 | +51.9% |
| Amounts receivable within one year | 40/41 | €4,092 | €1,500 | -€2,592 | -63.3% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €4,092 | €0 | -€4,092 | -100% |
| Current investments | 50/53 | €36,393 | €36,393 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,005 | €45,278 | +€28,273 | +166% |
| Deferred charges and accrued income | 490/1 | €6,303 | €13,710 | +€7,407 | +118% |
| Total equity and liabilities | 10/49 | €348,093 | €364,543 | +€16,450 | +4.7% |
| Equity | 10/15 | €83,255 | €101,467 | +€18,212 | +21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,655 | €82,867 | +€18,212 | +28.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,655 | €82,867 | +€18,212 | +28.2% |
| Amounts payable | 17/49 | €264,838 | €263,076 | -€1,762 | -0.7% |
| Amounts payable within one year | 42/48 | €263,613 | €262,669 | -€944 | -0.4% |
| Trade debts | 44 | €15,725 | €5,051 | -€10,674 | -67.9% |
| Suppliers | 440/4 | €15,725 | €5,051 | -€10,674 | -67.9% |
| Taxes, remuneration and social security | 45 | - | €1,220 | +€1,220 | |
| Taxes | 450/3 | - | €1,220 | +€1,220 | |
| Other amounts payable | 47/48 | €247,888 | €256,398 | +€8,510 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,225 | €407 | -€818 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,639 | €16,639 | = | 0.0% |
| Other operating charges | 640/8 | €3,584 | €3,697 | +€113 | +3.1% |
| Gross operating margin | 9900 | €28,118 | €53,332 | +€25,214 | +89.7% |
| Operating profit (loss) | 9901 | €7,895 | €32,996 | +€25,101 | +318% |
| Financial charges | 65/66B | €4,263 | €8,564 | +€4,301 | +101% |
| Recurring financial charges | 65 | €4,263 | €8,564 | +€4,301 | +101% |
| Profit (loss) for the period before taxes | 9903 | €3,632 | €24,432 | +€20,800 | +573% |
| Income taxes | 67/77 | €908 | €6,220 | +€5,312 | +585% |
| Profit (loss) for the period | 9904 | €2,724 | €18,212 | +€15,488 | +569% |
| Profit (loss) for the period to be appropriated | 9905 | €2,724 | €18,212 | +€15,488 | +569% |
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 16 October 2026 via checked.be.