Jorcla Immo: 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.
Jorcla Immo
Largest movements
- Tangible fixed assets -€2,848
down €2,848 (-4.4%), from €65,222 to €62,374
of which Land and buildings: -€2,103
- Cash -€2,502
down €2,502 (-99.6%), from €2,513 to €11
mainly Contributions, distributions and other (-€25,119) and Debts after one year (-€3,261)
- Debts after one year -€3,261
down €3,261 (-6.5%), from €50,319 to €47,058
of which Financial debts: -€14,506
- Accrued charges and deferred income -€2,869
down €2,869 (-100%), from €2,869 to €0
- Financial income -€5,695
down €5,695 (-100%), from €5,695 to €0
- Taxes +€820
new in 2025: €820
- Gross operating margin +€716
up €716 (+2.3%), from €31,202 to €31,919
- Financial charges -€660
down €660 (-25.8%), from €2,556 to €1,897
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 | €68,054 | €62,564 | -€5,490 | -8.1% |
| Fixed assets | 21/28 | €65,222 | €62,374 | -€2,848 | -4.4% |
| Tangible fixed assets | 22/27 | €65,222 | €62,374 | -€2,848 | -4.4% |
| Land and buildings | 22 | €55,536 | €53,432 | -€2,103 | -3.8% |
| Plant, machinery and equipment | 23 | €9,687 | €8,941 | -€745 | -7.7% |
| Current assets | 29/58 | €2,832 | €190 | -€2,641 | -93.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | - | €180 | +€180 | |
| Other amounts receivable | 41 | - | €180 | +€180 | |
| Cash at bank and in hand | 54/58 | €2,513 | €11 | -€2,502 | -99.6% |
| Deferred charges and accrued income | 490/1 | €318 | €0 | -€318 | -100% |
| Total equity and liabilities | 10/49 | €68,054 | €62,564 | -€5,490 | -8.1% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,054 | €61,564 | -€5,490 | -8.2% |
| Amounts payable after more than one year | 17 | €50,319 | €47,058 | -€3,261 | -6.5% |
| Financial debts | 170/4 | €32,279 | €17,772 | -€14,506 | -44.9% |
| Other amounts payable | 178/9 | €18,040 | €29,285 | +€11,245 | +62.3% |
| Amounts payable within one year | 42/48 | €13,866 | €14,506 | +€640 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €13,866 | €14,506 | +€640 | +4.6% |
| Accrued charges and deferred income | 492/3 | €2,869 | €0 | -€2,869 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,848 | €2,848 | = | 0.0% |
| Other operating charges | 640/8 | €1,198 | €1,235 | +€36 | +3.0% |
| Gross operating margin | 9900 | €31,202 | €31,919 | +€716 | +2.3% |
| Operating profit (loss) | 9901 | €27,155 | €27,836 | +€680 | +2.5% |
| Financial income | 75/76B | €5,695 | €0 | -€5,695 | -100% |
| Recurring financial income | 75 | €5,695 | €0 | -€5,695 | -100% |
| Financial charges | 65/66B | €2,556 | €1,897 | -€660 | -25.8% |
| Recurring financial charges | 65 | €2,556 | €1,897 | -€660 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €30,294 | €25,939 | -€4,355 | -14.4% |
| Income taxes | 67/77 | - | €820 | +€820 | |
| Profit (loss) for the period | 9904 | €30,294 | €25,119 | -€5,175 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,294 | €25,119 | -€5,175 | -17.1% |
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 14 October 2026 via checked.be.