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.
What changed
JOLIMMO
NACE 66.220, Insurance agents and brokers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€26,212
2024 · €2,601+€23,610
Equity
€973,855
2024 · €947,644+€26,212
Cash
€439
2024 · €815-€377
Balance sheet total
€1.3m
2024 · €1.3m+€15,568
Largest movements
Assets
- Receivables within one year +€40,732
up €40,732 (+80.5%), from €50,617 to €91,349
- Tangible fixed assets -€26,072
down €26,072 (-3.9%), from €673,956 to €647,884
of which Land and buildings: -€25,831
Equity and liabilities
- Profit (loss) carried forward +€26,212
up €26,212 (+6.0%), from €434,187 to €460,399
Income statement
- Gross operating margin +€19,706
up €19,706 (+53.8%), from €36,646 to €56,352
- Financial charges -€2,488
down €2,488 (-92.9%), from €2,678 to €190
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.
Result 2024
€2,601
Gross operating margin
+€19,706
Depreciation
+€370
Other operating charges
+€105
Other operating items
+€941
Financial charges
+€2,488
Result 2025
€26,212
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.
From operations
+€408
Investment
-€785
Financing
€0
Cash 2024
€815
From operations (derived)
+€408
Net result for the year
+€26,212
Depreciation
+€26,072
Receivables within one year
-€40,732
Deferred charges and accrued income
-€499
Trade debts
+€349
Other debts
-€10,993
Investment (derived)
-€785
Investment in fixed assets (net)
-€785
Cash 2025
€439
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,333,765 | €1,349,333 | +€15,568 | +1.2% |
| Fixed assets | 21/28 | €1,282,332 | €1,257,046 | -€25,287 | -2.0% |
| Tangible fixed assets | 22/27 | €673,956 | €647,884 | -€26,072 | -3.9% |
| Land and buildings | 22 | €673,715 | €647,884 | -€25,831 | -3.8% |
| Plant, machinery and equipment | 23 | €241 | €0 | -€241 | -100.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €608,376 | €609,161 | +€785 | +0.1% |
| Current assets | 29/58 | €51,433 | €92,287 | +€40,854 | +79.4% |
| Amounts receivable within one year | 40/41 | €50,617 | €91,349 | +€40,732 | +80.5% |
| Other amounts receivable | 41 | €50,617 | €91,349 | +€40,732 | +80.5% |
| Cash at bank and in hand | 54/58 | €815 | €439 | -€377 | -46.2% |
| Deferred charges and accrued income | 490/1 | €0 | €499 | +€499 | |
| Total equity and liabilities | 10/49 | €1,333,765 | €1,349,333 | +€15,568 | +1.2% |
| Equity | 10/15 | €947,644 | €973,855 | +€26,212 | +2.8% |
| Contributions | 10/11 | €204,515 | €204,515 | = | 0.0% |
| Capital | 10 | €204,515 | €204,515 | = | 0.0% |
| Issued capital | 100 | €216,915 | €216,915 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €308,941 | €308,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,691 | €21,691 | = | 0.0% |
| Legal reserve | 130 | €21,691 | €21,691 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €231,000 | €231,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €434,187 | €460,399 | +€26,212 | +6.0% |
| Provisions and deferred taxes | 16 | €308,000 | €308,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €308,000 | €308,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €308,000 | €308,000 | = | 0.0% |
| Amounts payable | 17/49 | €78,121 | €67,477 | -€10,644 | -13.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,121 | €67,477 | -€10,644 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €8,386 | €8,735 | +€349 | +4.2% |
| Suppliers | 440/4 | €8,386 | €8,735 | +€349 | +4.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €69,736 | €58,743 | -€10,993 | -15.8% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,441 | €26,072 | -€370 | -1.4% |
| Other operating charges | 640/8 | €3,984 | €3,879 | -€105 | -2.6% |
| Non-recurring operating charges | 66A | €941 | €0 | -€941 | -100.0% |
| Gross operating margin | 9900 | €36,646 | €56,352 | +€19,706 | +53.8% |
| Operating profit (loss) | 9901 | €5,280 | €26,402 | +€21,122 | +400.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,678 | €190 | -€2,488 | -92.9% |
| Recurring financial charges | 65 | €2,678 | €190 | -€2,488 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €2,601 | €26,212 | +€23,610 | +907.6% |
| Profit (loss) for the period | 9904 | €2,601 | €26,212 | +€23,610 | +907.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,601 | €26,212 | +€23,610 | +907.6% |
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 5 October 2026 via checked.be.