JASMAT 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.
JASMAT IMMO
Largest movements
- Tangible fixed assets -€217,799
down €217,799 (-28.4%), from €765,614 to €547,815
of which Land and buildings: -€212,014
- Cash +€75,242
up €75,242 (+751.8%), from €10,008 to €85,250
mainly Investment in fixed assets (net) (+€192,721) and Depreciation (+€25,078)
- Profit (loss) carried forward -€92,671
down €92,671 (-741.2%), from -€12,503 to -€105,174
- Debts after one year -€45,516
down €45,516 (-7.0%), from €645,781 to €600,265
of which Financial debts: -€45,516
- Depreciation -€7,617
down €7,617 (-23.3%), from €32,696 to €25,078
- Financial charges +€7,425
up €7,425 (+149.8%), from €4,956 to €12,381
of which Non-recurring financial charges: +€7,649
- Gross operating margin -€5,786
down €5,786 (-13.8%), from €42,063 to €36,277
- Other operating charges -€3,181
no longer reported in 2024 (was €3,181)
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 | €779,359 | €635,777 | -€143,582 | -18.4% |
| Fixed assets | 21/28 | €765,614 | €547,815 | -€217,799 | -28.4% |
| Tangible fixed assets | 22/27 | €765,614 | €547,815 | -€217,799 | -28.4% |
| Land and buildings | 22 | €733,730 | €521,716 | -€212,014 | -28.9% |
| Furniture and vehicles | 24 | €31,884 | €26,099 | -€5,785 | -18.1% |
| Current assets | 29/58 | €13,745 | €87,962 | +€74,217 | +540.0% |
| Amounts receivable within one year | 40/41 | €2,178 | €1,578 | -€600 | -27.6% |
| Trade receivables | 40 | €2,178 | €1,578 | -€600 | -27.6% |
| Cash at bank and in hand | 54/58 | €10,008 | €85,250 | +€75,242 | +751.8% |
| Deferred charges and accrued income | 490/1 | €1,559 | €1,134 | -€425 | -27.3% |
| Total equity and liabilities | 10/49 | €779,359 | €635,777 | -€143,582 | -18.4% |
| Equity | 10/15 | €6,164 | -€86,507 | -€92,671 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67 | €67 | = | 0.0% |
| Non-distributable reserves | 130/1 | €67 | €67 | = | 0.0% |
| Reserves not available under the articles | 1311 | €67 | €67 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,503 | -€105,174 | -€92,671 | -741.2% |
| Amounts payable | 17/49 | €773,195 | €722,284 | -€50,911 | -6.6% |
| Amounts payable after more than one year | 17 | €645,781 | €600,265 | -€45,516 | -7.0% |
| Financial debts | 170/4 | €245,781 | €200,265 | -€45,516 | -18.5% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €127,414 | €122,020 | -€5,395 | -4.2% |
| Financial debts | 43 | €29,612 | €26,576 | -€3,036 | -10.3% |
| Credit institutions | 430/8 | €29,612 | €26,576 | -€3,036 | -10.3% |
| Other amounts payable | 47/48 | €97,803 | €95,444 | -€2,359 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,696 | €25,078 | -€7,617 | -23.3% |
| Other operating charges | 640/8 | €3,181 | - | -€3,181 | |
| Non-recurring operating charges | 66A | - | €91,490 | +€91,490 | |
| Gross operating margin | 9900 | €42,063 | €36,277 | -€5,786 | -13.8% |
| Operating profit (loss) | 9901 | €6,186 | -€80,290 | -€86,477 | |
| Financial income | 75/76B | €406 | - | -€406 | |
| Recurring financial income | 75 | €406 | - | -€406 | |
| Financial charges | 65/66B | €4,956 | €12,381 | +€7,425 | +149.8% |
| Recurring financial charges | 65 | €4,956 | €4,731 | -€225 | -4.5% |
| Non-recurring financial charges | 66B | - | €7,649 | +€7,649 | |
| Profit (loss) for the period before taxes | 9903 | €1,636 | -€92,671 | -€94,307 | |
| Profit (loss) for the period | 9904 | €1,636 | -€92,671 | -€94,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,636 | -€92,671 | -€94,307 |
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 29 September 2026 via checked.be.