J.L.J. IMME: 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.L.J. IMME
Largest movements
- Tangible fixed assets -€14,573
down €14,573 (-3.6%), from €402,654 to €388,081
of which Land and buildings: -€13,397
- Deferred charges and accrued income +€7,320
up €7,320 (+594%), from €1,232 to €8,552
- Cash -€7,260
down €7,260 (-34.9%), from €20,800 to €13,540
mainly Debts after one year (-€9,526) and Deferred charges and accrued income (-€7,320)
- Debts after one year -€9,526
down €9,526 (-2.9%), from €325,444 to €315,917
of which Financial debts: -€9,526
- Profit (loss) carried forward -€6,251
down €6,251 (-18.7%), from -€33,433 to -€39,684
- Gross operating margin +€2,072
up €2,072 (+12.9%), from €16,123 to €18,195
- Depreciation +€344
up €344 (+2.2%), from €15,983 to €16,327
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 | €424,686 | €410,173 | -€14,513 | -3.4% |
| Fixed assets | 21/28 | €402,654 | €388,081 | -€14,573 | -3.6% |
| Tangible fixed assets | 22/27 | €402,654 | €388,081 | -€14,573 | -3.6% |
| Land and buildings | 22 | €398,340 | €384,944 | -€13,397 | -3.4% |
| Plant, machinery and equipment | 23 | €1,726 | €1,506 | -€220 | -12.8% |
| Furniture and vehicles | 24 | €2,587 | €1,631 | -€956 | -37.0% |
| Current assets | 29/58 | €22,033 | €22,092 | +€59 | +0.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €20,800 | €13,540 | -€7,260 | -34.9% |
| Deferred charges and accrued income | 490/1 | €1,232 | €8,552 | +€7,320 | +594% |
| Total equity and liabilities | 10/49 | €424,686 | €410,173 | -€14,513 | -3.4% |
| Equity | 10/15 | €66,567 | €60,316 | -€6,251 | -9.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,433 | -€39,684 | -€6,251 | -18.7% |
| Amounts payable | 17/49 | €358,119 | €349,857 | -€8,262 | -2.3% |
| Amounts payable after more than one year | 17 | €325,444 | €315,917 | -€9,526 | -2.9% |
| Financial debts | 170/4 | €225,444 | €215,917 | -€9,526 | -4.2% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,675 | €33,939 | +€1,264 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €9,267 | €9,526 | +€259 | +2.8% |
| Trade debts | 44 | €1,427 | €2,311 | +€884 | +61.9% |
| Suppliers | 440/4 | €1,427 | €2,311 | +€884 | +61.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,981 | €22,102 | +€121 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,983 | €16,327 | +€344 | +2.2% |
| Other operating charges | 640/8 | €1,650 | €1,664 | +€14 | +0.8% |
| Gross operating margin | 9900 | €16,123 | €18,195 | +€2,072 | +12.9% |
| Operating profit (loss) | 9901 | -€1,510 | €204 | +€1,714 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €6,623 | €6,457 | -€166 | -2.5% |
| Recurring financial charges | 65 | €6,623 | €6,457 | -€166 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,133 | -€6,251 | +€1,882 | +23.1% |
| Profit (loss) for the period | 9904 | -€8,133 | -€6,251 | +€1,882 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,133 | -€6,251 | +€1,882 | +23.1% |
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 31 October 2026 via checked.be.