J & I Vastgoed: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
J & I Vastgoed
Largest movements
- Tangible fixed assets -€64,711
down €64,711 (-2.6%), from €2.5m to €2.4m
of which Land and buildings: -€64,490
- Cash +€25,233
up €25,233 (+70.0%), from €36,043 to €61,276
mainly Depreciation (+€93,300) and Net result for the year (+€48,266)
- Current portion of long-term debt -€41,742
down €41,742 (-57.9%), from €72,092 to €30,351
- Reserves +€40,708
up €40,708 (+75.2%), from €54,140 to €94,849
- Debts after one year -€30,351
down €30,351 (-12.4%), from €245,568 to €215,217
- Gross operating margin +€8,229
up €8,229 (+4.8%), from €170,114 to €178,343
- Financial charges -€2,030
down €2,030 (-26.1%), from €7,779 to €5,748
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,515,113 | €2,473,722 | -€41,391 | -1.6% |
| Fixed assets | 21/28 | €2,454,263 | €2,389,552 | -€64,711 | -2.6% |
| Tangible fixed assets | 22/27 | €2,454,263 | €2,389,552 | -€64,711 | -2.6% |
| Land and buildings | 22 | €2,453,975 | €2,389,485 | -€64,490 | -2.6% |
| Plant, machinery and equipment | 23 | €288 | €67 | -€221 | -76.7% |
| Current assets | 29/58 | €60,850 | €84,170 | +€23,321 | +38.3% |
| Amounts receivable within one year | 40/41 | €16,677 | €15,532 | -€1,145 | -6.9% |
| Trade receivables | 40 | €1,145 | - | -€1,145 | |
| Other amounts receivable | 41 | €15,532 | €15,532 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,043 | €61,276 | +€25,233 | +70.0% |
| Deferred charges and accrued income | 490/1 | €8,130 | €7,363 | -€767 | -9.4% |
| Total equity and liabilities | 10/49 | €2,515,113 | €2,473,722 | -€41,391 | -1.6% |
| Equity | 10/15 | €1,194,849 | €1,243,115 | +€48,266 | +4.0% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Reserves | 13 | €54,140 | €94,849 | +€40,708 | +75.2% |
| Distributable reserves | 133 | €54,140 | €94,849 | +€40,708 | +75.2% |
| Profit (loss) carried forward | 14 | €40,708 | €48,266 | +€7,558 | +18.6% |
| Amounts payable | 17/49 | €1,320,264 | €1,230,608 | -€89,657 | -6.8% |
| Amounts payable after more than one year | 17 | €245,568 | €215,217 | -€30,351 | -12.4% |
| Financial debts | 170/4 | €245,568 | €215,217 | -€30,351 | -12.4% |
| Amounts payable within one year | 42/48 | €1,060,447 | €1,007,837 | -€52,609 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €72,092 | €30,351 | -€41,742 | -57.9% |
| Trade debts | 44 | €14,419 | €21,862 | +€7,443 | +51.6% |
| Suppliers | 440/4 | €14,419 | €21,862 | +€7,443 | +51.6% |
| Taxes, remuneration and social security | 45 | €15,500 | €6,579 | -€8,922 | -57.6% |
| Taxes | 450/3 | €15,500 | €6,579 | -€8,922 | -57.6% |
| Other amounts payable | 47/48 | €958,435 | €949,046 | -€9,389 | -1.0% |
| Accrued charges and deferred income | 492/3 | €14,250 | €7,553 | -€6,697 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,216 | €93,300 | +€1,084 | +1.2% |
| Other operating charges | 640/8 | €14,110 | €14,537 | +€427 | +3.0% |
| Gross operating margin | 9900 | €170,114 | €178,343 | +€8,229 | +4.8% |
| Operating profit (loss) | 9901 | €63,788 | €70,506 | +€6,719 | +10.5% |
| Financial income | 75/76B | €285 | €124 | -€161 | -56.4% |
| Recurring financial income | 75 | €285 | €124 | -€161 | -56.4% |
| Financial charges | 65/66B | €7,779 | €5,748 | -€2,030 | -26.1% |
| Recurring financial charges | 65 | €7,779 | €5,748 | -€2,030 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €56,294 | €64,882 | +€8,588 | +15.3% |
| Income taxes | 67/77 | €15,586 | €16,616 | +€1,030 | +6.6% |
| Profit (loss) for the period | 9904 | €40,708 | €48,266 | +€7,558 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,708 | €48,266 | +€7,558 | +18.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.