JAM IMMO: 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.
JAM IMMO
Largest movements
- Tangible fixed assets -€19,144
down €19,144 (-7.9%), from €241,103 to €221,959
of which Land and buildings: -€15,635
- Cash -€6,499
down €6,499 (-19.9%), from €32,679 to €26,180
mainly Net result for the year (-€20,208) and Debts after one year (-€7,168)
- Profit (loss) carried forward -€20,208
down €20,208 (-10.7%), from -€189,265 to -€209,473
- Debts after one year -€7,168
down €7,168 (-7.1%), from €101,154 to €93,985
- Gross operating margin +€3,034
up €3,034, from -€220 to €2,814
- Depreciation +€534
up €534 (+2.9%), from €18,610 to €19,144
- Other operating charges +€265
up €265 (+20.0%), from €1,323 to €1,588
- Financial charges -€101
down €101 (-4.2%), from €2,390 to €2,290
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.
Cash bridge derived
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 | €273,782 | €248,139 | -€25,643 | -9.4% |
| Fixed assets | 21/28 | €241,103 | €221,959 | -€19,144 | -7.9% |
| Tangible fixed assets | 22/27 | €241,103 | €221,959 | -€19,144 | -7.9% |
| Land and buildings | 22 | €226,951 | €211,317 | -€15,635 | -6.9% |
| Furniture and vehicles | 24 | €14,151 | €10,642 | -€3,509 | -24.8% |
| Current assets | 29/58 | €32,679 | €26,180 | -€6,499 | -19.9% |
| Cash at bank and in hand | 54/58 | €32,679 | €26,180 | -€6,499 | -19.9% |
| Total equity and liabilities | 10/49 | €273,782 | €248,139 | -€25,643 | -9.4% |
| Equity | 10/15 | -€119,265 | -€139,473 | -€20,208 | -16.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,265 | -€209,473 | -€20,208 | -10.7% |
| Amounts payable | 17/49 | €393,047 | €387,612 | -€5,435 | -1.4% |
| Amounts payable after more than one year | 17 | €101,154 | €93,985 | -€7,168 | -7.1% |
| Financial debts | 170/4 | €101,154 | €93,985 | -€7,168 | -7.1% |
| Amounts payable within one year | 42/48 | €291,894 | €292,827 | +€933 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €7,031 | €7,168 | +€137 | +2.0% |
| Trade debts | 44 | - | €387 | +€387 | |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Other amounts payable | 47/48 | €284,863 | €285,271 | +€409 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,610 | €19,144 | +€534 | +2.9% |
| Other operating charges | 640/8 | €1,323 | €1,588 | +€265 | +20.0% |
| Gross operating margin | 9900 | -€220 | €2,814 | +€3,034 | |
| Operating profit (loss) | 9901 | -€20,153 | -€17,918 | +€2,235 | +11.1% |
| Financial charges | 65/66B | €2,390 | €2,290 | -€101 | -4.2% |
| Recurring financial charges | 65 | €2,390 | €2,290 | -€101 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,543 | -€20,208 | +€2,336 | +10.4% |
| Profit (loss) for the period | 9904 | -€22,543 | -€20,208 | +€2,336 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,543 | -€20,208 | +€2,336 | +10.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.