JL – BE 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.
JL – BE IMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€44,140
up €44,140 (+16.2%), from €272,800 to €316,940
- Debts after one year -€35,441
down €35,441 (-8.2%), from €430,164 to €394,723
- Profit (loss) carried forward -€10,804
down €10,804 (-22.1%), from -€48,847 to -€59,651
- Gross operating margin -€481
down €481 (-47.3%), from -€1,017 to -€1,498
- Financial charges +€298
up €298 (+3.5%), from €8,608 to €8,906
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €696,000 | €696,000 | = | 0.0% |
| Fixed assets | 21/28 | €696,000 | €696,000 | = | 0.0% |
| Financial fixed assets | 28 | €696,000 | €696,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €696,000 | €696,000 | = | 0.0% |
| Equity | 10/15 | -€44,847 | -€55,651 | -€10,804 | -24.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,847 | -€59,651 | -€10,804 | -22.1% |
| Amounts payable | 17/49 | €740,847 | €751,651 | +€10,804 | +1.5% |
| Amounts payable after more than one year | 17 | €430,164 | €394,723 | -€35,441 | -8.2% |
| Financial debts | 170/4 | €430,164 | €394,723 | -€35,441 | -8.2% |
| Amounts payable within one year | 42/48 | €310,482 | €356,215 | +€45,733 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €37,682 | €38,352 | +€670 | +1.8% |
| Financial debts | 43 | - | €184 | +€184 | |
| Credit institutions | 430/8 | - | €184 | +€184 | |
| Trade debts | 44 | - | €739 | +€739 | |
| Suppliers | 440/4 | - | €739 | +€739 | |
| Other amounts payable | 47/48 | €272,800 | €316,940 | +€44,140 | +16.2% |
| Accrued charges and deferred income | 492/3 | €201 | €713 | +€511 | +254% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,017 | -€1,498 | -€481 | -47.3% |
| Operating profit (loss) | 9901 | -€1,404 | -€1,898 | -€494 | -35.2% |
| Financial charges | 65/66B | €8,608 | €8,906 | +€298 | +3.5% |
| Recurring financial charges | 65 | €8,608 | €8,906 | +€298 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,013 | -€10,804 | -€791 | -7.9% |
| Profit (loss) for the period | 9904 | -€10,013 | -€10,804 | -€791 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,013 | -€10,804 | -€791 | -7.9% |
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 27 October 2026 via checked.be.