J ET J IMMO: what changed
What changed
J ET J IMMO
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
€259
2024 · €6,105-€5,846
Equity
€96,855
2024 · €96,596+€259
Cash
€2,329
2024 · €3,233-€904
Balance sheet total
€360,492
2024 · €352,853+€7,639
Largest movements
Assets
- Tangible fixed assets +€9,280
up €9,280 (+2.7%), from €346,139 to €355,419
of which Assets under construction and advance payments: +€26,313
Equity and liabilities
- Other debts +€27,941
up €27,941 (+23.6%), from €118,618 to €146,559
- Debts after one year -€19,949
down €19,949 (-18.2%), from €109,425 to €89,476
Income statement
- Gross operating margin -€8,185
down €8,185 (-20.6%), from €39,745 to €31,560
- Taxes -€1,947
down €1,947 (-85.1%), from €2,287 to €340
- Financial charges -€913
down €913 (-7.0%), from €13,032 to €12,120
- Depreciation +€465
up €465 (+2.8%), from €16,568 to €17,033
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,105
Gross operating margin
-€8,185
Depreciation
-€465
Other operating charges
-€55
Financial charges
+€913
Taxes
+€1,947
Result 2025
€259
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,731
Investment
-€26,313
Financing
-€19,322
Cash 2024
€3,233
From operations (derived)
+€44,731
Net result for the year
+€259
Depreciation
+€17,033
Receivables within one year
-€24
Deferred charges and accrued income
+€762
Trade debts
-€1,026
Tax, wage and social debts
-€213
Other debts
+€27,941
Investment (derived)
-€26,313
Investment in fixed assets (net)
-€26,313
Financing
-€19,322
Debts after one year
-€19,949
Current portion of long-term debt
+€627
Cash 2025
€2,329
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,853 | €360,492 | +€7,639 | +2.2% |
| Fixed assets | 21/28 | €346,139 | €355,419 | +€9,280 | +2.7% |
| Tangible fixed assets | 22/27 | €346,139 | €355,419 | +€9,280 | +2.7% |
| Land and buildings | 22 | €346,139 | €329,106 | -€17,033 | -4.9% |
| Assets under construction and advance payments | 27 | - | €26,313 | +€26,313 | |
| Current assets | 29/58 | €6,714 | €5,073 | -€1,642 | -24.4% |
| Amounts receivable within one year | 40/41 | €2,720 | €2,744 | +€24 | +0.9% |
| Other amounts receivable | 41 | €2,720 | €2,744 | +€24 | +0.9% |
| Cash at bank and in hand | 54/58 | €3,233 | €2,329 | -€904 | -28.0% |
| Deferred charges and accrued income | 490/1 | €762 | - | -€762 | |
| Total equity and liabilities | 10/49 | €352,853 | €360,492 | +€7,639 | +2.2% |
| Equity | 10/15 | €96,596 | €96,855 | +€259 | +0.3% |
| Contributions | 10/11 | €14,057 | €14,057 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,539 | €30,798 | +€259 | +0.8% |
| Amounts payable | 17/49 | €256,257 | €263,637 | +€7,380 | +2.9% |
| Amounts payable after more than one year | 17 | €109,425 | €89,476 | -€19,949 | -18.2% |
| Financial debts | 170/4 | €109,425 | €89,476 | -€19,949 | -18.2% |
| Amounts payable within one year | 42/48 | €146,833 | €174,161 | +€27,328 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €21,307 | €21,934 | +€627 | +2.9% |
| Trade debts | 44 | €1,970 | €944 | -€1,026 | -52.1% |
| Suppliers | 440/4 | €1,970 | €944 | -€1,026 | -52.1% |
| Taxes, remuneration and social security | 45 | €4,938 | €4,724 | -€213 | -4.3% |
| Taxes | 450/3 | €4,938 | €4,724 | -€213 | -4.3% |
| Other amounts payable | 47/48 | €118,618 | €146,559 | +€27,941 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,568 | €17,033 | +€465 | +2.8% |
| Other operating charges | 640/8 | €1,753 | €1,808 | +€55 | +3.2% |
| Gross operating margin | 9900 | €39,745 | €31,560 | -€8,185 | -20.6% |
| Operating profit (loss) | 9901 | €21,424 | €12,719 | -€8,705 | -40.6% |
| Financial charges | 65/66B | €13,032 | €12,120 | -€913 | -7.0% |
| Recurring financial charges | 65 | €13,032 | €12,120 | -€913 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €8,392 | €599 | -€7,793 | -92.9% |
| Income taxes | 67/77 | €2,287 | €340 | -€1,947 | -85.1% |
| Profit (loss) for the period | 9904 | €6,105 | €259 | -€5,846 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,105 | €259 | -€5,846 | -95.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.