JJ-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.
JJ-immo
Largest movements
- Current investments +€670,000
up €670,000 (+75.5%), from €887,374 to €1.6m
- Receivables within one year -€458,749
down €458,749 (-98.5%), from €465,556 to €6,807
- Deferred charges and accrued income +€404,011
up €404,011 (+215.3%), from €187,648 to €591,658
- Reserves +€663,917
up €663,917 (+7.5%), from €8.8m to €9.5m
of which Distributable reserves: +€663,917
- Financial income +€594,871
up €594,871 (+3354.3%), from €17,734 to €612,605
- Taxes +€181,829
up €181,829 (+447.9%), from €40,596 to €222,426
- Gross operating margin +€75,622
up €75,622 (+36.6%), from €206,722 to €282,344
- Other operating charges -€5,710
down €5,710 (-46.8%), from €12,190 to €6,479
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 | €9,363,932 | €10,019,513 | +€655,581 | +7.0% |
| Fixed assets | 21/28 | €1,266,827 | €1,266,827 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,266,827 | €1,266,827 | = | 0.0% |
| Land and buildings | 22 | €1,266,827 | €1,266,827 | = | 0.0% |
| Current assets | 29/58 | €8,097,105 | €8,752,686 | +€655,581 | +8.1% |
| Amounts receivable after more than one year | 29 | €6,500,000 | €6,500,000 | = | 0.0% |
| Other amounts receivable | 291 | €6,500,000 | €6,500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €465,556 | €6,807 | -€458,749 | -98.5% |
| Other amounts receivable | 41 | €465,556 | €6,807 | -€458,749 | -98.5% |
| Current investments | 50/53 | €887,374 | €1,557,374 | +€670,000 | +75.5% |
| Cash at bank and in hand | 54/58 | €56,526 | €96,845 | +€40,319 | +71.3% |
| Deferred charges and accrued income | 490/1 | €187,648 | €591,658 | +€404,011 | +215.3% |
| Total equity and liabilities | 10/49 | €9,363,932 | €10,019,513 | +€655,581 | +7.0% |
| Equity | 10/15 | €9,343,917 | €10,007,834 | +€663,917 | +7.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €8,840,398 | €9,504,315 | +€663,917 | +7.5% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,502 | €67,502 | = | 0.0% |
| Distributable reserves | 133 | €8,722,896 | €9,386,813 | +€663,917 | +7.6% |
| Investment grants | 15 | €3,519 | €3,519 | = | 0.0% |
| Amounts payable | 17/49 | €20,015 | €11,679 | -€8,336 | -41.6% |
| Amounts payable within one year | 42/48 | €19,115 | €11,597 | -€7,518 | -39.3% |
| Trade debts | 44 | €2,708 | €1,554 | -€1,154 | -42.6% |
| Suppliers | 440/4 | €2,708 | €1,554 | -€1,154 | -42.6% |
| Other amounts payable | 47/48 | €16,407 | €10,043 | -€6,364 | -38.8% |
| Accrued charges and deferred income | 492/3 | €900 | €82 | -€818 | -90.9% |
| Other operating charges | 640/8 | €12,190 | €6,479 | -€5,710 | -46.8% |
| Gross operating margin | 9900 | €206,722 | €282,344 | +€75,622 | +36.6% |
| Operating profit (loss) | 9901 | €194,532 | €275,865 | +€81,332 | +41.8% |
| Financial income | 75/76B | €17,734 | €612,605 | +€594,871 | +3354.3% |
| Recurring financial income | 75 | €17,734 | €612,605 | +€594,871 | +3354.3% |
| Financial charges | 65/66B | €2,027 | €2,127 | +€100 | +4.9% |
| Recurring financial charges | 65 | €2,027 | €2,127 | +€100 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €210,240 | €886,343 | +€676,103 | +321.6% |
| Income taxes | 67/77 | €40,596 | €222,426 | +€181,829 | +447.9% |
| Profit (loss) for the period | 9904 | €169,643 | €663,917 | +€494,274 | +291.4% |
| Profit (loss) for the period to be appropriated | 9905 | €169,643 | €663,917 | +€494,274 | +291.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.