JMN 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.
JMN Immo
Largest movements
- Tangible fixed assets -€13,133
down €13,133 (-3.1%), from €419,789 to €406,657
- Debts after one year -€27,920
down €27,920 (-11.7%), from €239,283 to €211,363
- Profit (loss) carried forward +€9,853
up €9,853 (+591.9%), from €1,665 to €11,518
- Turnover -€48,000
no longer reported in 2025 (was €48,000)
- Taxes +€5,035
up €5,035 (+807.5%), from €624 to €5,659
- Purchases and services -€2,735
no longer reported in 2025 (was €2,735)
- Other operating charges -€2,489
down €2,489 (-36.9%), from €6,743 to €4,255
- Gross operating margin +€2,159
up €2,159 (+4.7%), from €45,572 to €47,730
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 | €431,207 | €415,083 | -€16,124 | -3.7% |
| Formation expenses | 20 | €1,068 | €633 | -€434 | -40.7% |
| Fixed assets | 21/28 | €419,789 | €406,657 | -€13,133 | -3.1% |
| Tangible fixed assets | 22/27 | €419,789 | €406,657 | -€13,133 | -3.1% |
| Land and buildings | 22 | €419,789 | €406,657 | -€13,133 | -3.1% |
| Current assets | 29/58 | €10,350 | €7,792 | -€2,558 | -24.7% |
| Cash at bank and in hand | 54/58 | €8,605 | €6,047 | -€2,558 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,745 | €1,745 | = | 0.0% |
| Total equity and liabilities | 10/49 | €431,207 | €415,083 | -€16,124 | -3.7% |
| Equity | 10/15 | €31,665 | €41,518 | +€9,853 | +31.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,665 | €11,518 | +€9,853 | +591.9% |
| Amounts payable | 17/49 | €399,542 | €373,565 | -€25,978 | -6.5% |
| Amounts payable after more than one year | 17 | €239,283 | €211,363 | -€27,920 | -11.7% |
| Financial debts | 170/4 | €239,283 | €211,363 | -€27,920 | -11.7% |
| Amounts payable within one year | 42/48 | €160,259 | €162,158 | +€1,899 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €27,297 | €27,920 | +€623 | +2.3% |
| Trade debts | 44 | €452 | €517 | +€66 | +14.5% |
| Suppliers | 440/4 | €452 | €517 | +€66 | +14.5% |
| Taxes, remuneration and social security | 45 | €3,550 | €5,035 | +€1,484 | +41.8% |
| Taxes | 450/3 | €3,550 | €5,035 | +€1,484 | +41.8% |
| Other amounts payable | 47/48 | €128,961 | €128,686 | -€274 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Turnover | 70 | €48,000 | - | -€48,000 | |
| Non-recurring operating income | 76A | €306 | - | -€306 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,735 | - | -€2,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,367 | €13,567 | +€199 | +1.5% |
| Other operating charges | 640/8 | €6,743 | €4,255 | -€2,489 | -36.9% |
| Gross operating margin | 9900 | €45,572 | €47,730 | +€2,159 | +4.7% |
| Operating profit (loss) | 9901 | €25,461 | €29,909 | +€4,448 | +17.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €16,220 | €14,397 | -€1,823 | -11.2% |
| Recurring financial charges | 65 | €16,220 | €14,397 | -€1,823 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €9,243 | €15,512 | +€6,269 | +67.8% |
| Income taxes | 67/77 | €624 | €5,659 | +€5,035 | +807.5% |
| Profit (loss) for the period | 9904 | €8,619 | €9,853 | +€1,234 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,619 | €9,853 | +€1,234 | +14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.