JOPS VASTGOED: 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.
JOPS VASTGOED
Largest movements
- Tangible fixed assets -€14,548
down €14,548 (-4.5%), from €323,797 to €309,249
- Cash -€5,928
down €5,928 (-78.5%), from €7,551 to €1,623
mainly Contributions, distributions and other (-€23,905) and Debts after one year (-€18,083)
- Debts after one year -€18,083
down €18,083 (-6.7%), from €270,062 to €251,979
- Reserves -€17,045
no longer reported in 2025 (was €17,045)
- Other debts +€11,225
up €11,225 (+187%), from €6,000 to €17,225
- Tax, wage and social debts +€3,586
new in 2025: €3,586
- Gross operating margin +€1,514
up €1,514 (+6.2%), from €24,266 to €25,779
- Depreciation -€338
down €338 (-2.3%), from €14,886 to €14,548
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 | €331,348 | €310,872 | -€20,476 | -6.2% |
| Fixed assets | 21/28 | €323,797 | €309,249 | -€14,548 | -4.5% |
| Tangible fixed assets | 22/27 | €323,797 | €309,249 | -€14,548 | -4.5% |
| Land and buildings | 22 | €323,797 | €309,249 | -€14,548 | -4.5% |
| Current assets | 29/58 | €7,551 | €1,623 | -€5,928 | -78.5% |
| Cash at bank and in hand | 54/58 | €7,551 | €1,623 | -€5,928 | -78.5% |
| Total equity and liabilities | 10/49 | €331,348 | €310,872 | -€20,476 | -6.2% |
| Equity | 10/15 | €37,045 | €20,000 | -€17,045 | -46.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,045 | - | -€17,045 | |
| Distributable reserves | 133 | €17,045 | - | -€17,045 | |
| Amounts payable | 17/49 | €294,303 | €290,872 | -€3,431 | -1.2% |
| Amounts payable after more than one year | 17 | €270,062 | €251,979 | -€18,083 | -6.7% |
| Financial debts | 170/4 | €270,062 | €251,979 | -€18,083 | -6.7% |
| Amounts payable within one year | 42/48 | €23,854 | €38,894 | +€15,040 | +63.1% |
| Current portion of amounts payable after more than one year | 42 | €17,854 | €18,083 | +€229 | +1.3% |
| Taxes, remuneration and social security | 45 | - | €3,586 | +€3,586 | |
| Taxes | 450/3 | - | €3,586 | +€3,586 | |
| Other amounts payable | 47/48 | €6,000 | €17,225 | +€11,225 | +187% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,886 | €14,548 | -€338 | -2.3% |
| Other operating charges | 640/8 | €505 | €721 | +€216 | +42.8% |
| Gross operating margin | 9900 | €24,266 | €25,779 | +€1,514 | +6.2% |
| Operating profit (loss) | 9901 | €8,874 | €10,510 | +€1,636 | +18.4% |
| Financial charges | 65/66B | €3,876 | €3,650 | -€226 | -5.8% |
| Recurring financial charges | 65 | €3,876 | €3,650 | -€226 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €4,998 | €6,860 | +€1,862 | +37.3% |
| Profit (loss) for the period | 9904 | €4,998 | €6,860 | +€1,862 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,998 | €6,860 | +€1,862 | +37.3% |
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 20 October 2026 via checked.be.