JDA 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.
JDA IMMO
Largest movements
- Tangible fixed assets -€15,717
down €15,717 (-3.3%), from €480,199 to €464,482
of which Land and buildings: -€20,304
- Receivables after one year +€9,049
up €9,049 (+30.1%), from €30,050 to €39,099
- Debts after one year -€39,011
down €39,011 (-8.1%), from €479,257 to €440,246
of which Financial debts: -€39,011
- Profit (loss) carried forward +€17,200
up €17,200, from -€17,200 to €0
- Reserves +€10,553
new in 2025: €10,553
- Gross operating margin +€43,352
up €43,352 (+156.7%), from €27,659 to €71,011
- Depreciation -€6,446
down €6,446 (-23.5%), from €27,412 to €20,966
- Financial charges +€2,742
up €2,742 (+18.2%), from €15,077 to €17,819
- Taxes +€2,500
new in 2025: €2,500
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 | €512,584 | €505,350 | -€7,234 | -1.4% |
| Fixed assets | 21/28 | €480,199 | €464,482 | -€15,717 | -3.3% |
| Tangible fixed assets | 22/27 | €480,199 | €464,482 | -€15,717 | -3.3% |
| Land and buildings | 22 | €480,199 | €459,895 | -€20,304 | -4.2% |
| Plant, machinery and equipment | 23 | - | €4,587 | +€4,587 | |
| Current assets | 29/58 | €32,385 | €40,869 | +€8,484 | +26.2% |
| Amounts receivable after more than one year | 29 | €30,050 | €39,099 | +€9,049 | +30.1% |
| Other amounts receivable | 291 | €30,050 | €39,099 | +€9,049 | +30.1% |
| Cash at bank and in hand | 54/58 | €2,151 | €800 | -€1,351 | -62.8% |
| Deferred charges and accrued income | 490/1 | €184 | €970 | +€785 | +426.5% |
| Total equity and liabilities | 10/49 | €512,584 | €505,350 | -€7,234 | -1.4% |
| Equity | 10/15 | -€12,200 | €15,553 | +€27,753 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,553 | +€10,553 | |
| Distributable reserves | 133 | - | €10,553 | +€10,553 | |
| Profit (loss) carried forward | 14 | -€17,200 | €0 | +€17,200 | |
| Amounts payable | 17/49 | €524,784 | €489,798 | -€34,986 | -6.7% |
| Amounts payable after more than one year | 17 | €479,257 | €440,246 | -€39,011 | -8.1% |
| Financial debts | 170/4 | €409,457 | €370,446 | -€39,011 | -9.5% |
| Other amounts payable | 178/9 | €69,800 | €69,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,527 | €49,552 | +€4,025 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €37,486 | €39,011 | +€1,525 | +4.1% |
| Trade debts | 44 | €2,041 | €2,041 | = | 0.0% |
| Suppliers | 440/4 | €2,041 | €2,041 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €2,500 | +€2,500 | |
| Taxes | 450/3 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,412 | €20,966 | -€6,446 | -23.5% |
| Other operating charges | 640/8 | €2,370 | €1,973 | -€397 | -16.7% |
| Gross operating margin | 9900 | €27,659 | €71,011 | +€43,352 | +156.7% |
| Operating profit (loss) | 9901 | -€2,123 | €48,072 | +€50,195 | |
| Financial charges | 65/66B | €15,077 | €17,819 | +€2,742 | +18.2% |
| Recurring financial charges | 65 | €15,077 | €17,819 | +€2,742 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,200 | €30,253 | +€47,453 | |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | -€17,200 | €27,753 | +€44,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,200 | €27,753 | +€44,953 |
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 11 October 2026 via checked.be.