JAIRONIMMO: what changed
Two fiscal 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.
JAIRONIMMO
Largest movements
- Cash +€196,464
up €196,464 (+135.5%), from €145,024 to €341,488
mainly Current investments (+€100,000) and Depreciation (+€89,250)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€89,250
down €89,250 (-6.5%), from €1.4m to €1.3m
- Debts after one year -€85,312
down €85,312 (-10.1%), from €845,582 to €760,271
- Other debts +€72,320
up €72,320 (+6.7%), from €1.1m to €1.1m
- Profit (loss) carried forward +€27,213
up €27,213 (+6.9%), from -€396,828 to -€369,615
- Gross operating margin +€131,362
up €131,362 (+152.0%), from €86,441 to €217,803
- Financial income +€3,725
new in 2025: €3,725
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.
Cash bridge derived
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 | €1,620,359 | €1,627,727 | +€7,368 | +0.5% |
| Fixed assets | 21/28 | €1,370,722 | €1,281,472 | -€89,250 | -6.5% |
| Tangible fixed assets | 22/27 | €1,370,722 | €1,281,472 | -€89,250 | -6.5% |
| Land and buildings | 22 | €1,370,722 | €1,281,472 | -€89,250 | -6.5% |
| Current assets | 29/58 | €249,637 | €346,255 | +€96,618 | +38.7% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €145,024 | €341,488 | +€196,464 | +135.5% |
| Deferred charges and accrued income | 490/1 | €4,614 | €4,767 | +€154 | +3.3% |
| Total equity and liabilities | 10/49 | €1,620,359 | €1,627,727 | +€7,368 | +0.5% |
| Equity | 10/15 | -€393,828 | -€366,615 | +€27,213 | +6.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,828 | -€369,615 | +€27,213 | +6.9% |
| Amounts payable | 17/49 | €2,014,187 | €1,994,342 | -€19,845 | -1.0% |
| Amounts payable after more than one year | 17 | €845,582 | €760,271 | -€85,312 | -10.1% |
| Financial debts | 170/4 | €845,582 | €760,271 | -€85,312 | -10.1% |
| Amounts payable within one year | 42/48 | €1,160,830 | €1,234,072 | +€73,241 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €84,390 | €85,312 | +€921 | +1.1% |
| Other amounts payable | 47/48 | €1,076,440 | €1,148,760 | +€72,320 | +6.7% |
| Accrued charges and deferred income | 492/3 | €7,775 | - | -€7,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,250 | €89,250 | = | 0.0% |
| Other operating charges | 640/8 | €21,633 | €22,479 | +€845 | +3.9% |
| Gross operating margin | 9900 | €86,441 | €217,803 | +€131,362 | +152.0% |
| Operating profit (loss) | 9901 | -€24,442 | €106,074 | +€130,516 | |
| Financial income | 75/76B | - | €3,725 | +€3,725 | |
| Recurring financial income | 75 | - | €3,725 | +€3,725 | |
| Financial charges | 65/66B | €42,184 | €41,469 | -€715 | -1.7% |
| Recurring financial charges | 65 | €42,184 | €41,469 | -€715 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,626 | €68,331 | +€134,956 | |
| Income taxes | 67/77 | - | €1,118 | +€1,118 | |
| Profit (loss) for the period | 9904 | -€66,626 | €67,213 | +€133,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,626 | €67,213 | +€133,839 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.