JBS 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.
JBS immo
Largest movements
- Tangible fixed assets +€808,894
up €808,894 (+240.9%), from €335,765 to €1.1m
- Debts after one year +€825,646
up €825,646 (+223.8%), from €368,900 to €1.2m
- Profit (loss) carried forward -€26,294
down €26,294 (-46.8%), from -€56,238 to -€82,532
- Current portion of long-term debt +€26,041
new in 2025: €26,041
- Provisions -€38,303
no longer reported in 2025 (was €38,303)
- Depreciation +€9,296
up €9,296 (+2250.8%), from €413 to €9,709
- Gross operating margin +€7,265
up €7,265 (+46.4%), from -€15,669 to -€8,404
- Financial charges +€6,299
up €6,299 (+604.5%), from €1,042 to €7,341
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 | €344,756 | €1,165,096 | +€820,340 | +237.9% |
| Fixed assets | 21/28 | €338,135 | €1,149,710 | +€811,575 | +240.0% |
| Tangible fixed assets | 22/27 | €335,765 | €1,144,659 | +€808,894 | +240.9% |
| Land and buildings | 22 | €335,765 | €1,144,659 | +€808,894 | +240.9% |
| Financial fixed assets | 28 | €2,370 | €5,051 | +€2,681 | +113.1% |
| Current assets | 29/58 | €6,621 | €15,386 | +€8,765 | +132.4% |
| Amounts receivable within one year | 40/41 | €4,876 | €4,264 | -€612 | -12.6% |
| Trade receivables | 40 | - | €4,264 | +€4,264 | |
| Other amounts receivable | 41 | €4,876 | - | -€4,876 | |
| Cash at bank and in hand | 54/58 | €1,745 | €9,266 | +€7,521 | +431.0% |
| Deferred charges and accrued income | 490/1 | - | €1,856 | +€1,856 | |
| Total equity and liabilities | 10/49 | €344,756 | €1,165,096 | +€820,340 | +237.9% |
| Equity | 10/15 | -€36,238 | -€62,532 | -€26,294 | -72.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,238 | -€82,532 | -€26,294 | -46.8% |
| Amounts payable | 17/49 | €380,994 | €1,227,628 | +€846,634 | +222.2% |
| Amounts payable after more than one year | 17 | €368,900 | €1,194,546 | +€825,646 | +223.8% |
| Financial debts | 170/4 | €368,900 | €1,194,546 | +€825,646 | +223.8% |
| Amounts payable within one year | 42/48 | €12,094 | €33,082 | +€20,988 | +173.5% |
| Current portion of amounts payable after more than one year | 42 | - | €26,041 | +€26,041 | |
| Trade debts | 44 | €12,094 | €7,041 | -€5,053 | -41.8% |
| Suppliers | 440/4 | €12,094 | €7,041 | -€5,053 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €9,709 | +€9,296 | +2250.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €38,303 | - | -€38,303 | |
| Other operating charges | 640/8 | €811 | €840 | +€29 | +3.6% |
| Gross operating margin | 9900 | -€15,669 | -€8,404 | +€7,265 | +46.4% |
| Operating profit (loss) | 9901 | -€55,196 | -€18,953 | +€36,243 | +65.7% |
| Financial charges | 65/66B | €1,042 | €7,341 | +€6,299 | +604.5% |
| Recurring financial charges | 65 | €1,042 | €7,341 | +€6,299 | +604.5% |
| Profit (loss) for the period before taxes | 9903 | -€56,238 | -€26,294 | +€29,944 | +53.2% |
| Profit (loss) for the period | 9904 | -€56,238 | -€26,294 | +€29,944 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,238 | -€26,294 | +€29,944 | +53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.