JORION-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.
JORION-IMMO
Largest movements
- Receivables within one year +€65,096
up €65,096 (+80.7%), from €80,666 to €145,763
- Tangible fixed assets -€17,172
down €17,172 (-17.3%), from €99,508 to €82,335
of which Land and buildings: -€14,810
- Reserves +€63,377
up €63,377 (+12.5%), from €507,342 to €570,719
- Debts after one year -€12,267
no longer reported in 2025 (was €12,267)
- Financial income +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Taxes +€2,379
up €2,379 (+48.0%), from €4,960 to €7,339
- Financial charges -€922
down €922 (-44.0%), from €2,097 to €1,175
- Gross operating margin +€345
up €345 (+1.3%), from €26,783 to €27,128
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 | €557,899 | €607,122 | +€49,223 | +8.8% |
| Fixed assets | 21/28 | €475,508 | €458,335 | -€17,172 | -3.6% |
| Tangible fixed assets | 22/27 | €99,508 | €82,335 | -€17,172 | -17.3% |
| Land and buildings | 22 | €84,153 | €69,343 | -€14,810 | -17.6% |
| Plant, machinery and equipment | 23 | €15,354 | €12,992 | -€2,362 | -15.4% |
| Financial fixed assets | 28 | €376,000 | €376,000 | = | 0.0% |
| Current assets | 29/58 | €82,392 | €148,787 | +€66,395 | +80.6% |
| Amounts receivable within one year | 40/41 | €80,666 | €145,763 | +€65,096 | +80.7% |
| Other amounts receivable | 41 | €80,666 | €145,763 | +€65,096 | +80.7% |
| Cash at bank and in hand | 54/58 | €1,725 | €3,024 | +€1,299 | +75.3% |
| Total equity and liabilities | 10/49 | €557,899 | €607,122 | +€49,223 | +8.8% |
| Equity | 10/15 | €514,124 | €577,501 | +€63,377 | +12.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €507,342 | €570,719 | +€63,377 | +12.5% |
| Distributable reserves | 133 | €507,342 | €570,719 | +€63,377 | +12.5% |
| Profit (loss) carried forward | 14 | €482 | €482 | = | 0.0% |
| Amounts payable | 17/49 | €43,775 | €29,621 | -€14,154 | -32.3% |
| Amounts payable after more than one year | 17 | €12,267 | - | -€12,267 | |
| Financial debts | 170/4 | €12,267 | - | -€12,267 | |
| Amounts payable within one year | 42/48 | €31,508 | €29,621 | -€1,887 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €17,739 | €12,267 | -€5,472 | -30.8% |
| Taxes, remuneration and social security | 45 | €7,603 | €7,840 | +€237 | +3.1% |
| Taxes | 450/3 | €7,603 | €7,840 | +€237 | +3.1% |
| Other amounts payable | 47/48 | €6,166 | €9,514 | +€3,348 | +54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,172 | €17,172 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,953 | €3,050 | +€97 | +3.3% |
| Gross operating margin | 9900 | €26,783 | €27,128 | +€345 | +1.3% |
| Operating profit (loss) | 9901 | €6,658 | €6,906 | +€248 | +3.7% |
| Financial income | 75/76B | €50,000 | €75,000 | +€25,000 | +50.0% |
| Recurring financial income | 75 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Financial charges | 65/66B | €2,097 | €1,175 | -€922 | -44.0% |
| Recurring financial charges | 65 | €2,097 | €1,175 | -€922 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €54,560 | €80,731 | +€26,170 | +48.0% |
| Income taxes | 67/77 | €4,960 | €7,339 | +€2,379 | +48.0% |
| Profit (loss) for the period | 9904 | €49,600 | €73,392 | +€23,791 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,600 | €73,392 | +€23,791 | +48.0% |
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 16 October 2026 via checked.be.