J.D. IMMO SERVICES: 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.
J.D. IMMO SERVICES
Largest movements
- Tangible fixed assets -€20,249
down €20,249 (-33.6%), from €60,262 to €40,013
of which Plant, machinery and equipment: -€13,631
- Receivables within one year -€6,631
down €6,631 (-80.1%), from €8,278 to €1,647
of which Trade receivables: -€6,304
- Cash +€5,698
up €5,698 (+30.1%), from €18,911 to €24,609
mainly Other debts (+€67,157) and Depreciation (+€28,731)
- Short-term financial debts -€71,323
no longer reported in 2025 (was €71,323)
- Other debts +€67,157
new in 2025: €67,157
- Debts after one year -€13,101
down €13,101 (-44.4%), from €29,538 to €16,437
of which Financial debts: -€13,101
- Profit (loss) carried forward -€4,064
down €4,064 (-8.1%), from -€50,036 to -€54,100
- Tax, wage and social debts +€1,234
new in 2025: €1,234
- Financial income -€28,436
down €28,436 (-99.4%), from €28,611 to €176
- Gross operating margin +€3,041
up €3,041 (+10.6%), from €28,817 to €31,857
- Depreciation +€1,439
up €1,439 (+5.3%), from €27,291 to €28,731
- Other operating charges +€784
up €784 (+14.6%), from €5,354 to €6,138
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 | €87,452 | €67,083 | -€20,368 | -23.3% |
| Fixed assets | 21/28 | €60,262 | €40,013 | -€20,249 | -33.6% |
| Tangible fixed assets | 22/27 | €60,262 | €40,013 | -€20,249 | -33.6% |
| Land and buildings | 22 | €23,318 | €11,659 | -€11,659 | -50.0% |
| Plant, machinery and equipment | 23 | €34,805 | €21,174 | -€13,631 | -39.2% |
| Furniture and vehicles | 24 | €1,033 | €6,465 | +€5,432 | +526% |
| Other tangible fixed assets | 26 | €1,106 | €716 | -€390 | -35.3% |
| Current assets | 29/58 | €27,189 | €27,070 | -€119 | -0.4% |
| Amounts receivable within one year | 40/41 | €8,278 | €1,647 | -€6,631 | -80.1% |
| Trade receivables | 40 | €7,879 | €1,575 | -€6,304 | -80.0% |
| Other amounts receivable | 41 | €400 | €72 | -€328 | -82.0% |
| Cash at bank and in hand | 54/58 | €18,911 | €24,609 | +€5,698 | +30.1% |
| Deferred charges and accrued income | 490/1 | - | €814 | +€814 | |
| Total equity and liabilities | 10/49 | €87,452 | €67,083 | -€20,368 | -23.3% |
| Equity | 10/15 | -€31,436 | -€35,500 | -€4,064 | -12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,036 | -€54,100 | -€4,064 | -8.1% |
| Amounts payable | 17/49 | €118,888 | €102,584 | -€16,304 | -13.7% |
| Amounts payable after more than one year | 17 | €29,538 | €16,437 | -€13,101 | -44.4% |
| Financial debts | 170/4 | €16,427 | €3,326 | -€13,101 | -79.8% |
| Other amounts payable | 178/9 | €13,111 | €13,111 | = | 0.0% |
| Amounts payable within one year | 42/48 | €89,350 | €86,146 | -€3,203 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €12,776 | €13,101 | +€325 | +2.5% |
| Financial debts | 43 | €71,323 | - | -€71,323 | |
| Other loans | 439 | €71,323 | - | -€71,323 | |
| Trade debts | 44 | €5,250 | €4,654 | -€596 | -11.4% |
| Suppliers | 440/4 | €5,250 | €4,654 | -€596 | -11.4% |
| Taxes, remuneration and social security | 45 | - | €1,234 | +€1,234 | |
| Taxes | 450/3 | - | €1,234 | +€1,234 | |
| Other amounts payable | 47/48 | - | €67,157 | +€67,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,291 | €28,731 | +€1,439 | +5.3% |
| Other operating charges | 640/8 | €5,354 | €6,138 | +€784 | +14.6% |
| Gross operating margin | 9900 | €28,817 | €31,857 | +€3,041 | +10.6% |
| Operating profit (loss) | 9901 | -€3,828 | -€3,012 | +€817 | +21.3% |
| Financial income | 75/76B | €28,611 | €176 | -€28,436 | -99.4% |
| Recurring financial income | 75 | €28,611 | €176 | -€28,436 | -99.4% |
| Financial charges | 65/66B | €1,464 | €1,226 | -€237 | -16.2% |
| Recurring financial charges | 65 | €1,464 | €1,226 | -€237 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €23,319 | -€4,062 | -€27,381 | |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €23,319 | -€4,064 | -€27,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,319 | -€4,064 | -€27,383 |
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.