JOLIMMO: 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.
JOLIMMO
Largest movements
- Cash -€15,459
down €15,459 (-17.6%), from €87,952 to €72,493
mainly Net result for the year (-€24,330) and Provisions (-€2,228)
- Tangible fixed assets -€11,099
down €11,099 (-2.5%), from €444,616 to €433,517
of which Land and buildings: -€9,952
- Profit (loss) carried forward -€20,004
down €20,004 (-48.4%), from -€41,338 to -€61,342
- Financial income +€647
new in 2024: €647
of which Financial income: +€647
- Financial charges -€626
down €626 (-15.2%), from €4,114 to €3,488
of which Non-recurring financial charges: -€626
- Other operating charges -€586
down €586 (-15.1%), from €3,891 to €3,305
- Gross operating margin -€304
down €304 (-3.4%), from -€8,879 to -€9,183
- Purchases and services +€304
up €304 (+3.4%), from €8,879 to €9,183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,568 | €506,010 | -€26,558 | -5.0% |
| Fixed assets | 21/28 | €444,616 | €433,517 | -€11,099 | -2.5% |
| Tangible fixed assets | 22/27 | €444,616 | €433,517 | -€11,099 | -2.5% |
| Land and buildings | 22 | €436,042 | €426,090 | -€9,952 | -2.3% |
| Plant, machinery and equipment | 23 | €8,500 | €7,427 | -€1,073 | -12.6% |
| Furniture and vehicles | 24 | €74 | €0 | -€74 | -100.0% |
| Current assets | 29/58 | €87,952 | €72,493 | -€15,459 | -17.6% |
| Cash at bank and in hand | 54/58 | €87,952 | €72,493 | -€15,459 | -17.6% |
| Total equity and liabilities | 10/49 | €532,568 | €506,010 | -€26,558 | -5.0% |
| Equity | 10/15 | €360,718 | €336,388 | -€24,330 | -6.7% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €104,584 | €100,258 | -€4,326 | -4.1% |
| Non-distributable reserves | 130/1 | €13,601 | €13,601 | = | 0.0% |
| Legal reserve | 130 | €13,601 | €13,601 | = | 0.0% |
| Tax-exempt reserves | 132 | €90,983 | €86,657 | -€4,326 | -4.8% |
| Profit (loss) carried forward | 14 | -€41,338 | -€61,342 | -€20,004 | -48.4% |
| Provisions and deferred taxes | 16 | €46,849 | €44,622 | -€2,228 | -4.8% |
| Deferred taxes | 168 | €46,849 | €44,622 | -€2,228 | -4.8% |
| Amounts payable | 17/49 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable after more than one year | 17 | €125,000 | €125,000 | = | 0.0% |
| Financial debts | 170/4 | €125,000 | €125,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,879 | €9,183 | +€304 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,099 | €11,099 | = | 0.0% |
| Other operating charges | 640/8 | €3,891 | €3,305 | -€586 | -15.1% |
| Gross operating margin | 9900 | -€8,879 | -€9,183 | -€304 | -3.4% |
| Operating profit (loss) | 9901 | -€23,868 | -€23,587 | +€282 | +1.2% |
| Financial income | 75/76B | - | €647 | +€647 | |
| Recurring financial income | 75 | - | €647 | +€647 | |
| Non-recurring financial income | 76B | - | €647 | +€647 | |
| Financial charges | 65/66B | €4,114 | €3,488 | -€626 | -15.2% |
| Recurring financial charges | 65 | €3,438 | €3,438 | = | 0.0% |
| Non-recurring financial charges | 66B | €676 | €50 | -€626 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,982 | -€26,428 | +€1,554 | +5.6% |
| Transfer from deferred taxes | 780 | €2,228 | €2,228 | = | 0.0% |
| Income taxes | 67/77 | - | €130 | +€130 | |
| Profit (loss) for the period | 9904 | -€25,755 | -€24,330 | +€1,424 | +5.5% |
| Transfer from tax-exempt reserves | 789 | €4,326 | €4,326 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,428 | -€20,004 | +€1,424 | +6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.