IMMO LE JASMIN: 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 LE JASMIN
Largest movements
- Tangible fixed assets -€136,755
down €136,755 (-15.8%), from €867,459 to €730,704
of which Land and buildings: -€130,128
- Receivables within one year +€10,221
up €10,221 (+261%), from €3,909 to €14,130
of which Other amounts receivable: +€10,488
- Other debts -€214,385
down €214,385 (-27.2%), from €788,910 to €574,525
- Profit (loss) carried forward +€142,536
up €142,536 (+24.2%), from -€589,620 to -€447,084
- Debts after one year -€75,726
down €75,726 (-12.5%), from €607,537 to €531,811
- Current portion of long-term debt +€20,134
up €20,134 (+27.5%), from €73,258 to €93,392
- Gross operating margin +€18,528
up €18,528 (+6.0%), from €310,451 to €328,979
- Depreciation -€7,401
down €7,401 (-5.1%), from €144,754 to €137,353
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 | €966,593 | €835,807 | -€130,786 | -13.5% |
| Fixed assets | 21/28 | €867,459 | €730,704 | -€136,755 | -15.8% |
| Tangible fixed assets | 22/27 | €867,459 | €730,704 | -€136,755 | -15.8% |
| Land and buildings | 22 | €858,015 | €727,887 | -€130,128 | -15.2% |
| Furniture and vehicles | 24 | €9,444 | €2,817 | -€6,627 | -70.2% |
| Current assets | 29/58 | €99,134 | €105,103 | +€5,969 | +6.0% |
| Amounts receivable within one year | 40/41 | €3,909 | €14,130 | +€10,221 | +261% |
| Trade receivables | 40 | €267 | - | -€267 | |
| Other amounts receivable | 41 | €3,642 | €14,130 | +€10,488 | +288% |
| Current investments | 50/53 | €394 | €394 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,247 | €83,284 | -€4,963 | -5.6% |
| Deferred charges and accrued income | 490/1 | €6,584 | €7,295 | +€711 | +10.8% |
| Total equity and liabilities | 10/49 | €966,593 | €835,807 | -€130,786 | -13.5% |
| Equity | 10/15 | -€527,620 | -€385,084 | +€142,536 | +27.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€589,620 | -€447,084 | +€142,536 | +24.2% |
| Amounts payable | 17/49 | €1,494,213 | €1,220,891 | -€273,322 | -18.3% |
| Amounts payable after more than one year | 17 | €607,537 | €531,811 | -€75,726 | -12.5% |
| Financial debts | 170/4 | €607,537 | €531,811 | -€75,726 | -12.5% |
| Amounts payable within one year | 42/48 | €871,908 | €674,514 | -€197,394 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €73,258 | €93,392 | +€20,134 | +27.5% |
| Trade debts | 44 | €9,550 | €6,224 | -€3,326 | -34.8% |
| Suppliers | 440/4 | €9,550 | €6,224 | -€3,326 | -34.8% |
| Taxes, remuneration and social security | 45 | €190 | €373 | +€183 | +96.3% |
| Taxes | 450/3 | €190 | €373 | +€183 | +96.3% |
| Other amounts payable | 47/48 | €788,910 | €574,525 | -€214,385 | -27.2% |
| Accrued charges and deferred income | 492/3 | €14,768 | €14,566 | -€202 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,754 | €137,353 | -€7,401 | -5.1% |
| Other operating charges | 640/8 | €33,089 | €30,422 | -€2,667 | -8.1% |
| Non-recurring operating charges | 66A | €3,633 | €36 | -€3,597 | -99.0% |
| Gross operating margin | 9900 | €310,451 | €328,979 | +€18,528 | +6.0% |
| Operating profit (loss) | 9901 | €128,975 | €161,168 | +€32,193 | +25.0% |
| Financial income | 75/76B | €19 | €24 | +€5 | +26.3% |
| Recurring financial income | 75 | €19 | €24 | +€5 | +26.3% |
| Financial charges | 65/66B | €21,022 | €18,466 | -€2,556 | -12.2% |
| Recurring financial charges | 65 | €21,022 | €18,466 | -€2,556 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €107,972 | €142,726 | +€34,754 | +32.2% |
| Income taxes | 67/77 | €184 | €190 | +€6 | +3.3% |
| Profit (loss) for the period | 9904 | €107,788 | €142,536 | +€34,748 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,788 | €142,536 | +€34,748 | +32.2% |
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 15 October 2026 via checked.be.