J.R. Premises: 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.R. Premises
Largest movements
- Tangible fixed assets -€49,293
down €49,293 (-3.9%), from €1.3m to €1.2m
- Receivables within one year +€42,516
new in 2025: €42,516
of which Other amounts receivable: +€40,337
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Cash -€22,969
down €22,969 (-68.3%), from €33,610 to €10,641
mainly Short-term financial debts (-€400,000) and Receivables within one year (-€42,516)
- Short-term financial debts -€400,000
no longer reported in 2025 (was €400,000)
- Debts after one year +€279,029
up €279,029 (+44.1%), from €632,023 to €911,052
- Profit (loss) carried forward +€51,090
up €51,090 (+68.4%), from -€74,661 to -€23,571
- Current portion of long-term debt +€22,704
up €22,704 (+28.7%), from €79,073 to €101,777
- Financial charges -€17,090
down €17,090 (-41.5%), from €41,147 to €24,057
of which Financial charges: -€16,879
- Depreciation -€9,565
down €9,565 (-16.2%), from €59,165 to €49,600
- Gross operating margin +€6,657
up €6,657 (+5.1%), from €130,442 to €137,099
- Taxes +€3,919
new in 2025: €3,919
- Other operating charges +€1,598
up €1,598 (+20.9%), from €7,635 to €9,232
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 | €1,316,697 | €1,264,286 | -€52,411 | -4.0% |
| Fixed assets | 21/28 | €1,254,391 | €1,206,787 | -€47,603 | -3.8% |
| Intangible fixed assets | 21 | - | €1,689 | +€1,689 | |
| Tangible fixed assets | 22/27 | €1,254,391 | €1,205,098 | -€49,293 | -3.9% |
| Land and buildings | 22 | €1,254,391 | €1,205,098 | -€49,293 | -3.9% |
| Current assets | 29/58 | €62,307 | €57,499 | -€4,808 | -7.7% |
| Amounts receivable within one year | 40/41 | - | €42,516 | +€42,516 | |
| Trade receivables | 40 | - | €2,178 | +€2,178 | |
| Other amounts receivable | 41 | - | €40,337 | +€40,337 | |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €33,610 | €10,641 | -€22,969 | -68.3% |
| Deferred charges and accrued income | 490/1 | €3,697 | €4,342 | +€645 | +17.5% |
| Total equity and liabilities | 10/49 | €1,316,697 | €1,264,286 | -€52,411 | -4.0% |
| Equity | 10/15 | €125,339 | €176,429 | +€51,090 | +40.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,661 | -€23,571 | +€51,090 | +68.4% |
| Amounts payable | 17/49 | €1,191,358 | €1,087,857 | -€103,501 | -8.7% |
| Amounts payable after more than one year | 17 | €632,023 | €911,052 | +€279,029 | +44.1% |
| Financial debts | 170/4 | €632,023 | €911,052 | +€279,029 | +44.1% |
| Amounts payable within one year | 42/48 | €550,537 | €176,660 | -€373,878 | -67.9% |
| Current portion of amounts payable after more than one year | 42 | €79,073 | €101,777 | +€22,704 | +28.7% |
| Financial debts | 43 | €400,000 | - | -€400,000 | |
| Credit institutions | 430/8 | €400,000 | - | -€400,000 | |
| Trade debts | 44 | €7,870 | €8,879 | +€1,009 | +12.8% |
| Suppliers | 440/4 | €7,870 | €8,879 | +€1,009 | +12.8% |
| Taxes, remuneration and social security | 45 | - | €3,679 | +€3,679 | |
| Taxes | 450/3 | - | €3,679 | +€3,679 | |
| Other amounts payable | 47/48 | €63,595 | €62,325 | -€1,270 | -2.0% |
| Accrued charges and deferred income | 492/3 | €8,798 | €145 | -€8,653 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,165 | €49,600 | -€9,565 | -16.2% |
| Other operating charges | 640/8 | €7,635 | €9,232 | +€1,598 | +20.9% |
| Gross operating margin | 9900 | €130,442 | €137,099 | +€6,657 | +5.1% |
| Operating profit (loss) | 9901 | €63,642 | €78,267 | +€14,624 | +23.0% |
| Financial income | 75/76B | €1,605 | €800 | -€805 | -50.2% |
| Recurring financial income | 75 | €1,605 | €800 | -€805 | -50.2% |
| Financial charges | 65/66B | €41,147 | €24,057 | -€17,090 | -41.5% |
| Recurring financial charges | 65 | €40,936 | €24,057 | -€16,879 | -41.2% |
| Non-recurring financial charges | 66B | €211 | - | -€211 | |
| Profit (loss) for the period before taxes | 9903 | €24,100 | €55,010 | +€30,909 | +128% |
| Income taxes | 67/77 | - | €3,919 | +€3,919 | |
| Profit (loss) for the period | 9904 | €24,100 | €51,090 | +€26,990 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €24,100 | €51,090 | +€26,990 | +112% |
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 15 October 2026 via checked.be.