JCA 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.
JCA IMMO
Largest movements
- Tangible fixed assets +€142,783
up €142,783 (+33.9%), from €421,074 to €563,857
- Debts after one year +€159,765
up €159,765 (+38.9%), from €411,133 to €570,898
of which Financial debts: +€146,365
- Profit (loss) carried forward -€32,081
down €32,081 (-69.5%), from -€46,137 to -€78,218
- Current portion of long-term debt +€8,946
up €8,946 (+190.8%), from €4,689 to €13,635
- Trade debts +€6,156
new in 2024: €6,156
- Financial charges -€12,977
down €12,977 (-50.3%), from €25,815 to €12,837
- Gross operating margin +€5,611
up €5,611, from -€2,211 to €3,399
- Other operating charges +€5,092
up €5,092 (+6507.8%), from €78 to €5,171
- Depreciation -€560
down €560 (-3.1%), from €18,032 to €17,473
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 | €423,685 | €566,470 | +€142,785 | +33.7% |
| Formation expenses | 20 | €1,055 | €799 | -€256 | -24.2% |
| Fixed assets | 21/28 | €421,074 | €563,857 | +€142,783 | +33.9% |
| Tangible fixed assets | 22/27 | €421,074 | €563,857 | +€142,783 | +33.9% |
| Land and buildings | 22 | €421,074 | €563,857 | +€142,783 | +33.9% |
| Current assets | 29/58 | €1,557 | €1,815 | +€258 | +16.6% |
| Cash at bank and in hand | 54/58 | €1,557 | €1,471 | -€87 | -5.6% |
| Deferred charges and accrued income | 490/1 | - | €344 | +€344 | |
| Total equity and liabilities | 10/49 | €423,685 | €566,470 | +€142,785 | +33.7% |
| Equity | 10/15 | €7,863 | -€24,218 | -€32,081 | |
| Contributions | 10/11 | €54,000 | €54,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,137 | -€78,218 | -€32,081 | -69.5% |
| Amounts payable | 17/49 | €415,822 | €590,689 | +€174,867 | +42.1% |
| Amounts payable after more than one year | 17 | €411,133 | €570,898 | +€159,765 | +38.9% |
| Financial debts | 170/4 | €253,311 | €399,676 | +€146,365 | +57.8% |
| Other amounts payable | 178/9 | €157,822 | €171,222 | +€13,400 | +8.5% |
| Amounts payable within one year | 42/48 | €4,689 | €19,790 | +€15,101 | +322.1% |
| Current portion of amounts payable after more than one year | 42 | €4,689 | €13,635 | +€8,946 | +190.8% |
| Trade debts | 44 | - | €6,156 | +€6,156 | |
| Suppliers | 440/4 | - | €6,156 | +€6,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,032 | €17,473 | -€560 | -3.1% |
| Other operating charges | 640/8 | €78 | €5,171 | +€5,092 | +6507.8% |
| Gross operating margin | 9900 | -€2,211 | €3,399 | +€5,611 | |
| Operating profit (loss) | 9901 | -€20,322 | -€19,244 | +€1,078 | +5.3% |
| Financial charges | 65/66B | €25,815 | €12,837 | -€12,977 | -50.3% |
| Recurring financial charges | 65 | €25,815 | €12,837 | -€12,977 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,137 | -€32,081 | +€14,055 | +30.5% |
| Profit (loss) for the period | 9904 | -€46,137 | -€32,081 | +€14,055 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,137 | -€32,081 | +€14,055 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.