J&M IMMO: 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&M IMMO
Largest movements
- Tangible fixed assets -€3,640
down €3,640 (-5.0%), from €72,362 to €68,722
- Debts after one year -€5,891
down €5,891 (-9.8%), from €60,045 to €54,155
- Trade debts +€1,353
up €1,353 (+517%), from €262 to €1,614
- Profit (loss) carried forward +€1,292
up €1,292 (+6.9%), from -€18,586 to -€17,295
- Gross operating margin +€692
up €692 (+10.2%), from €6,803 to €7,495
- Financial charges -€101
down €101 (-7.0%), from €1,438 to €1,337
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 | €73,705 | €70,167 | -€3,538 | -4.8% |
| Fixed assets | 21/28 | €72,362 | €68,722 | -€3,640 | -5.0% |
| Tangible fixed assets | 22/27 | €72,362 | €68,722 | -€3,640 | -5.0% |
| Land and buildings | 22 | €72,362 | €68,722 | -€3,640 | -5.0% |
| Current assets | 29/58 | €1,343 | €1,445 | +€102 | +7.6% |
| Cash at bank and in hand | 54/58 | €143 | €28 | -€115 | -80.3% |
| Deferred charges and accrued income | 490/1 | €1,200 | €1,417 | +€217 | +18.1% |
| Total equity and liabilities | 10/49 | €73,705 | €70,167 | -€3,538 | -4.8% |
| Equity | 10/15 | -€15,586 | -€14,295 | +€1,292 | +8.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,586 | -€17,295 | +€1,292 | +6.9% |
| Amounts payable | 17/49 | €89,292 | €84,462 | -€4,830 | -5.4% |
| Amounts payable after more than one year | 17 | €60,045 | €54,155 | -€5,891 | -9.8% |
| Financial debts | 170/4 | €60,045 | €54,155 | -€5,891 | -9.8% |
| Amounts payable within one year | 42/48 | €28,846 | €30,307 | +€1,461 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €5,782 | €5,891 | +€108 | +1.9% |
| Trade debts | 44 | €262 | €1,614 | +€1,353 | +517% |
| Suppliers | 440/4 | €262 | €1,614 | +€1,353 | +517% |
| Other amounts payable | 47/48 | €22,803 | €22,803 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €3,640 | = | 0.0% |
| Other operating charges | 640/8 | €1,189 | €1,226 | +€37 | +3.2% |
| Gross operating margin | 9900 | €6,803 | €7,495 | +€692 | +10.2% |
| Operating profit (loss) | 9901 | €1,975 | €2,629 | +€654 | +33.1% |
| Financial charges | 65/66B | €1,438 | €1,337 | -€101 | -7.0% |
| Recurring financial charges | 65 | €1,438 | €1,337 | -€101 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €537 | €1,292 | +€755 | +141% |
| Profit (loss) for the period | 9904 | €537 | €1,292 | +€755 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €537 | €1,292 | +€755 | +141% |
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 14 October 2026 via checked.be.