JAM'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.
JAM'S IMMO
Largest movements
- Cash +€6,268
up €6,268 (+302%), from €2,079 to €8,347
mainly Depreciation (+€15,095) and Net result for the year (+€8,998)
- Tangible fixed assets +€4,905
up €4,905 (+3.2%), from €153,231 to €158,136
of which Land and buildings: +€5,730
- Profit (loss) carried forward +€8,998
up €8,998 (+45.8%), from €19,656 to €28,654
- Other debts +€2,407
up €2,407 (+1.9%), from €129,543 to €131,950
- Gross operating margin -€4,832
down €4,832 (-13.7%), from €35,364 to €30,533
- Taxes -€1,017
down €1,017 (-25.3%), from €4,017 to €2,999
- Depreciation -€802
down €802 (-5.0%), from €15,896 to €15,095
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 | €155,974 | €167,384 | +€11,409 | +7.3% |
| Fixed assets | 21/28 | €153,231 | €158,136 | +€4,905 | +3.2% |
| Tangible fixed assets | 22/27 | €153,231 | €158,136 | +€4,905 | +3.2% |
| Land and buildings | 22 | €137,173 | €142,903 | +€5,730 | +4.2% |
| Other tangible fixed assets | 26 | €16,058 | €15,233 | -€825 | -5.1% |
| Current assets | 29/58 | €2,744 | €9,248 | +€6,504 | +237% |
| Amounts receivable within one year | 40/41 | €665 | €901 | +€236 | +35.4% |
| Other amounts receivable | 41 | €665 | €901 | +€236 | +35.4% |
| Cash at bank and in hand | 54/58 | €2,079 | €8,347 | +€6,268 | +302% |
| Total equity and liabilities | 10/49 | €155,974 | €167,384 | +€11,409 | +7.3% |
| Equity | 10/15 | €25,856 | €34,854 | +€8,998 | +34.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,656 | €28,654 | +€8,998 | +45.8% |
| Amounts payable | 17/49 | €130,119 | €132,529 | +€2,411 | +1.9% |
| Amounts payable within one year | 42/48 | €130,119 | €132,529 | +€2,411 | +1.9% |
| Trade debts | 44 | €73 | €77 | +€4 | +5.2% |
| Suppliers | 440/4 | €73 | €77 | +€4 | +5.2% |
| Taxes, remuneration and social security | 45 | €502 | €502 | = | 0.0% |
| Taxes | 450/3 | €502 | €502 | = | 0.0% |
| Other amounts payable | 47/48 | €129,543 | €131,950 | +€2,407 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,896 | €15,095 | -€802 | -5.0% |
| Other operating charges | 640/8 | €3,198 | €3,254 | +€56 | +1.8% |
| Gross operating margin | 9900 | €35,364 | €30,533 | -€4,832 | -13.7% |
| Operating profit (loss) | 9901 | €16,270 | €12,184 | -€4,086 | -25.1% |
| Financial charges | 65/66B | €161 | €186 | +€25 | +15.7% |
| Recurring financial charges | 65 | €161 | €186 | +€25 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €16,109 | €11,998 | -€4,111 | -25.5% |
| Income taxes | 67/77 | €4,017 | €2,999 | -€1,017 | -25.3% |
| Profit (loss) for the period | 9904 | €12,092 | €8,998 | -€3,094 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,092 | €8,998 | -€3,094 | -25.6% |
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 16 October 2026 via checked.be.