JL-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-IMMO
Largest movements
- Cash -€48,135
down €48,135 (-99.9%), from €48,172 to €37
mainly Receivables within one year (-€42,929) and Investment in fixed assets (net) (-€5,373)
- Receivables within one year +€42,929
up €42,929 (+628%), from €6,835 to €49,764
of which Other amounts receivable: +€46,650
- Tangible fixed assets +€5,053
new in 2025: €5,053
- Stocks and contracts +€930
new in 2025: €930
- Debts after one year +€1,383
up €1,383 (+7.9%), from €17,406 to €18,789
- Trade debts -€593
down €593 (-31.9%), from €1,857 to €1,264
- Turnover -€2,555
down €2,555 (-22.2%), from €11,507 to €8,952
- Gross operating margin -€2,255
down €2,255 (-84.9%), from €2,656 to €400
- Taxes -€662
no longer reported in 2025 (was €662)
- Depreciation +€320
new in 2025: €320
- Purchases and services -€299
down €299 (-3.4%), from €8,852 to €8,552
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
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 | €55,007 | €55,784 | +€776 | +1.4% |
| Fixed assets | 21/28 | - | €5,053 | +€5,053 | |
| Tangible fixed assets | 22/27 | - | €5,053 | +€5,053 | |
| Plant, machinery and equipment | 23 | - | €5,053 | +€5,053 | |
| Current assets | 29/58 | €55,007 | €50,731 | -€4,276 | -7.8% |
| Stocks and contracts in progress | 3 | - | €930 | +€930 | |
| Stocks | 30/36 | - | €930 | +€930 | |
| Amounts receivable within one year | 40/41 | €6,835 | €49,764 | +€42,929 | +628% |
| Trade receivables | 40 | €6,647 | €2,926 | -€3,722 | -56.0% |
| Other amounts receivable | 41 | €188 | €46,838 | +€46,650 | +24,875% |
| Cash at bank and in hand | 54/58 | €48,172 | €37 | -€48,135 | -99.9% |
| Total equity and liabilities | 10/49 | €55,007 | €55,784 | +€776 | +1.4% |
| Equity | 10/15 | €35,082 | €34,711 | -€371 | -1.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €11 | €11 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,071 | €4,700 | -€371 | -7.3% |
| Amounts payable | 17/49 | €19,925 | €21,073 | +€1,148 | +5.8% |
| Amounts payable after more than one year | 17 | €17,406 | €18,789 | +€1,383 | +7.9% |
| Other amounts payable | 178/9 | €17,406 | €18,789 | +€1,383 | +7.9% |
| Amounts payable within one year | 42/48 | €2,519 | €2,284 | -€235 | -9.3% |
| Trade debts | 44 | €1,857 | €1,264 | -€593 | -31.9% |
| Suppliers | 440/4 | €1,857 | €1,264 | -€593 | -31.9% |
| Taxes, remuneration and social security | 45 | €662 | €1,019 | +€357 | +54.0% |
| Taxes | 450/3 | €662 | €1,019 | +€357 | +54.0% |
| Turnover | 70 | €11,507 | €8,952 | -€2,555 | -22.2% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,852 | €8,552 | -€299 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €320 | +€320 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,656 | €400 | -€2,255 | -84.9% |
| Operating profit (loss) | 9901 | €2,268 | -€320 | -€2,588 | |
| Financial charges | 65/66B | €50 | €51 | +€1 | +2.4% |
| Recurring financial charges | 65 | €50 | €51 | +€1 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €2,218 | -€371 | -€2,589 | |
| Income taxes | 67/77 | €662 | - | -€662 | |
| Profit (loss) for the period | 9904 | €1,556 | -€371 | -€1,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,556 | -€371 | -€1,927 |
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 29 October 2026 via checked.be.