IMMO JUMA: 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 JUMA
Largest movements
- Tangible fixed assets +€120,990
up €120,990 (+8.4%), from €1.4m to €1.6m
of which Land and buildings: +€133,458
- Other debts +€184,467
up €184,467 (+14.3%), from €1.3m to €1.5m
- Profit (loss) carried forward -€35,118
down €35,118 (-18.7%), from -€188,107 to -€223,225
- Debts after one year -€30,769
down €30,769 (-10.3%), from €297,436 to €266,666
- Gross operating margin +€73,791
up €73,791, from -€13,688 to €60,103
- Depreciation +€12,407
up €12,407 (+24.4%), from €50,920 to €63,327
- Financial charges +€5,223
up €5,223 (+28.8%), from €18,137 to €23,360
- Other operating charges -€4,216
down €4,216 (-33.6%), from €12,562 to €8,347
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 | €1,441,368 | €1,566,038 | +€124,670 | +8.6% |
| Fixed assets | 21/28 | €1,439,258 | €1,560,248 | +€120,990 | +8.4% |
| Tangible fixed assets | 22/27 | €1,439,258 | €1,560,248 | +€120,990 | +8.4% |
| Land and buildings | 22 | €1,389,282 | €1,522,741 | +€133,458 | +9.6% |
| Furniture and vehicles | 24 | €49,976 | €37,508 | -€12,468 | -24.9% |
| Current assets | 29/58 | €2,109 | €5,789 | +€3,680 | +174.5% |
| Amounts receivable within one year | 40/41 | €40 | €40 | = | 0.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €40 | €40 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,986 | €3,026 | +€1,040 | +52.4% |
| Deferred charges and accrued income | 490/1 | €84 | €2,723 | +€2,640 | +3158.9% |
| Total equity and liabilities | 10/49 | €1,441,368 | €1,566,038 | +€124,670 | +8.6% |
| Equity | 10/15 | -€183,107 | -€218,225 | -€35,118 | -19.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,107 | -€223,225 | -€35,118 | -18.7% |
| Amounts payable | 17/49 | €1,624,475 | €1,784,263 | +€159,787 | +9.8% |
| Amounts payable after more than one year | 17 | €297,436 | €266,666 | -€30,769 | -10.3% |
| Financial debts | 170/4 | €297,436 | €266,666 | -€30,769 | -10.3% |
| Amounts payable within one year | 42/48 | €1,327,040 | €1,517,596 | +€190,557 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €30,769 | €30,769 | = | 0.0% |
| Trade debts | 44 | €9,842 | €15,942 | +€6,100 | +62.0% |
| Suppliers | 440/4 | €9,842 | €15,942 | +€6,100 | +62.0% |
| Taxes, remuneration and social security | 45 | €199 | €188 | -€10 | -5.2% |
| Taxes | 450/3 | €199 | €188 | -€10 | -5.2% |
| Other amounts payable | 47/48 | €1,286,229 | €1,470,697 | +€184,467 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,920 | €63,327 | +€12,407 | +24.4% |
| Other operating charges | 640/8 | €12,562 | €8,347 | -€4,216 | -33.6% |
| Gross operating margin | 9900 | -€13,688 | €60,103 | +€73,791 | |
| Operating profit (loss) | 9901 | -€77,170 | -€11,570 | +€65,600 | +85.0% |
| Financial charges | 65/66B | €18,137 | €23,360 | +€5,223 | +28.8% |
| Recurring financial charges | 65 | €18,137 | €23,360 | +€5,223 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€95,306 | -€34,929 | +€60,377 | +63.4% |
| Income taxes | 67/77 | €199 | €188 | -€10 | -5.2% |
| Profit (loss) for the period | 9904 | -€95,505 | -€35,118 | +€60,387 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,505 | -€35,118 | +€60,387 | +63.2% |
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 30 September 2026 via checked.be.