JOCIMMO: 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.
JOCIMMO
Largest movements
- Tangible fixed assets -€4,466
down €4,466 (-1.5%), from €289,627 to €285,160
of which Plant, machinery and equipment: -€4,325
- Debts after one year -€19,214
down €19,214 (-16.8%), from €114,696 to €95,482
- Reserves +€16,678
up €16,678 (+10.5%), from €159,477 to €176,155
- Current portion of long-term debt +€4,070
up €4,070 (+13.3%), from €30,694 to €34,764
- Depreciation -€7,108
down €7,108 (-27.0%), from €26,279 to €19,171
- Taxes +€2,011
up €2,011 (+56.7%), from €3,549 to €5,559
- Financial income +€723
up €723 (+9567.1%), from €8 to €731
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 | €338,654 | €341,696 | +€3,043 | +0.9% |
| Fixed assets | 21/28 | €289,627 | €285,160 | -€4,466 | -1.5% |
| Tangible fixed assets | 22/27 | €289,627 | €285,160 | -€4,466 | -1.5% |
| Land and buildings | 22 | €272,106 | €271,964 | -€142 | -0.1% |
| Plant, machinery and equipment | 23 | €17,521 | €13,196 | -€4,325 | -24.7% |
| Current assets | 29/58 | €49,027 | €56,536 | +€7,509 | +15.3% |
| Amounts receivable within one year | 40/41 | €38,343 | €39,727 | +€1,383 | +3.6% |
| Trade receivables | 40 | €3,750 | €3,750 | = | 0.0% |
| Other amounts receivable | 41 | €34,593 | €35,977 | +€1,383 | +4.0% |
| Current investments | 50/53 | €3,391 | €6,408 | +€3,018 | +89.0% |
| Cash at bank and in hand | 54/58 | €7,293 | €10,401 | +€3,108 | +42.6% |
| Total equity and liabilities | 10/49 | €338,654 | €341,696 | +€3,043 | +0.9% |
| Equity | 10/15 | €191,703 | €208,381 | +€16,678 | +8.7% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €159,477 | €176,155 | +€16,678 | +10.5% |
| Distributable reserves | 133 | €159,477 | €176,155 | +€16,678 | +10.5% |
| Amounts payable | 17/49 | €146,951 | €133,315 | -€13,635 | -9.3% |
| Amounts payable after more than one year | 17 | €114,696 | €95,482 | -€19,214 | -16.8% |
| Financial debts | 170/4 | €114,696 | €95,482 | -€19,214 | -16.8% |
| Amounts payable within one year | 42/48 | €32,254 | €37,833 | +€5,579 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €30,694 | €34,764 | +€4,070 | +13.3% |
| Financial debts | 43 | €1,014 | €1,683 | +€669 | +66.0% |
| Other loans | 439 | €1,014 | €1,683 | +€669 | +66.0% |
| Trade debts | 44 | - | €288 | +€288 | |
| Suppliers | 440/4 | - | €288 | +€288 | |
| Taxes, remuneration and social security | 45 | €546 | €1,098 | +€552 | +101.0% |
| Taxes | 450/3 | €546 | €1,098 | +€552 | +101.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,279 | €19,171 | -€7,108 | -27.0% |
| Other operating charges | 640/8 | €2,150 | €2,215 | +€65 | +3.0% |
| Gross operating margin | 9900 | €45,706 | €45,741 | +€36 | +0.1% |
| Operating profit (loss) | 9901 | €17,277 | €24,354 | +€7,078 | +41.0% |
| Financial income | 75/76B | €8 | €731 | +€723 | +9567.1% |
| Recurring financial income | 75 | €8 | €731 | +€723 | +9567.1% |
| Financial charges | 65/66B | €3,090 | €2,848 | -€242 | -7.8% |
| Recurring financial charges | 65 | €3,090 | €2,848 | -€242 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €14,194 | €22,237 | +€8,043 | +56.7% |
| Income taxes | 67/77 | €3,549 | €5,559 | +€2,011 | +56.7% |
| Profit (loss) for the period | 9904 | €10,646 | €16,678 | +€6,032 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,646 | €16,678 | +€6,032 | +56.7% |
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.