J.S.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.S.IMMO
Largest movements
- Receivables within one year +€19,641
up €19,641 (+33.7%), from €58,251 to €77,892
of which Other amounts receivable: +€19,000
- Tangible fixed assets -€9,421
down €9,421 (-2.3%), from €418,445 to €409,025
of which Land and buildings: -€8,282
- Profit (loss) carried forward +€19,778
up €19,778 (+18.4%), from €107,470 to €127,248
- Debts after one year -€15,000
down €15,000 (-6.9%), from €217,500 to €202,500
- Taxes -€5,780
down €5,780 (-42.6%), from €13,559 to €7,779
- Gross operating margin +€1,040
up €1,040 (+1.5%), from €68,769 to €69,809
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,033 | €487,780 | +€6,747 | +1.4% |
| Fixed assets | 21/28 | €418,483 | €409,062 | -€9,421 | -2.3% |
| Tangible fixed assets | 22/27 | €418,445 | €409,025 | -€9,421 | -2.3% |
| Land and buildings | 22 | €412,749 | €404,468 | -€8,282 | -2.0% |
| Plant, machinery and equipment | 23 | €5,696 | €4,557 | -€1,139 | -20.0% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €62,551 | €78,719 | +€16,168 | +25.8% |
| Amounts receivable within one year | 40/41 | €58,251 | €77,892 | +€19,641 | +33.7% |
| Trade receivables | 40 | - | €641 | +€641 | |
| Other amounts receivable | 41 | €58,251 | €77,251 | +€19,000 | +32.6% |
| Cash at bank and in hand | 54/58 | €4,300 | €827 | -€3,473 | -80.8% |
| Total equity and liabilities | 10/49 | €481,033 | €487,780 | +€6,747 | +1.4% |
| Equity | 10/15 | €241,062 | €260,840 | +€19,778 | +8.2% |
| Contributions | 10/11 | €133,592 | €133,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,470 | €127,248 | +€19,778 | +18.4% |
| Amounts payable | 17/49 | €239,972 | €226,941 | -€13,031 | -5.4% |
| Amounts payable after more than one year | 17 | €217,500 | €202,500 | -€15,000 | -6.9% |
| Financial debts | 170/4 | €217,500 | €202,500 | -€15,000 | -6.9% |
| Amounts payable within one year | 42/48 | €22,472 | €24,441 | +€1,969 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €773 | €536 | -€237 | -30.7% |
| Suppliers | 440/4 | €773 | €536 | -€237 | -30.7% |
| Taxes, remuneration and social security | 45 | €6,698 | €8,905 | +€2,206 | +32.9% |
| Taxes | 450/3 | €6,698 | €8,905 | +€2,206 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,421 | €9,421 | = | 0.0% |
| Other operating charges | 640/8 | €1,879 | €1,816 | -€63 | -3.4% |
| Gross operating margin | 9900 | €68,769 | €69,809 | +€1,040 | +1.5% |
| Operating profit (loss) | 9901 | €57,469 | €58,572 | +€1,103 | +1.9% |
| Financial charges | 65/66B | €4,467 | €4,015 | -€453 | -10.1% |
| Recurring financial charges | 65 | €4,467 | €4,015 | -€453 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €53,002 | €54,558 | +€1,556 | +2.9% |
| Income taxes | 67/77 | €13,559 | €7,779 | -€5,780 | -42.6% |
| Profit (loss) for the period | 9904 | €39,443 | €46,778 | +€7,336 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,443 | €46,778 | +€7,336 | +18.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.