JOTIMMO: 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.
JOTIMMO
Largest movements
- Tangible fixed assets -€20,090
down €20,090 (-4.5%), from €450,781 to €430,691
of which Land and buildings: -€22,285
- Other debts -€19,928
down €19,928 (-3.3%), from €613,005 to €593,077
- Gross operating margin -€1,487
down €1,487 (-6.0%), from €24,930 to €23,443
- Depreciation +€828
up €828 (+3.8%), from €21,682 to €22,510
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,897 | €437,388 | -€20,509 | -4.5% |
| Fixed assets | 21/28 | €450,781 | €430,691 | -€20,090 | -4.5% |
| Tangible fixed assets | 22/27 | €450,781 | €430,691 | -€20,090 | -4.5% |
| Land and buildings | 22 | €450,781 | €428,496 | -€22,285 | -4.9% |
| Plant, machinery and equipment | 23 | - | €2,195 | +€2,195 | |
| Current assets | 29/58 | €7,116 | €6,697 | -€419 | -5.9% |
| Cash at bank and in hand | 54/58 | €6,588 | €6,154 | -€434 | -6.6% |
| Deferred charges and accrued income | 490/1 | €528 | €543 | +€15 | +2.9% |
| Total equity and liabilities | 10/49 | €457,897 | €437,388 | -€20,509 | -4.5% |
| Equity | 10/15 | -€155,868 | -€155,742 | +€126 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,468 | -€174,342 | +€126 | +0.1% |
| Amounts payable | 17/49 | €613,765 | €593,130 | -€20,635 | -3.4% |
| Amounts payable within one year | 42/48 | €613,075 | €593,130 | -€19,945 | -3.3% |
| Trade debts | 44 | €70 | €53 | -€17 | -24.3% |
| Suppliers | 440/4 | €70 | €53 | -€17 | -24.3% |
| Other amounts payable | 47/48 | €613,005 | €593,077 | -€19,928 | -3.3% |
| Accrued charges and deferred income | 492/3 | €690 | €0 | -€690 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,682 | €22,510 | +€828 | +3.8% |
| Other operating charges | 640/8 | €628 | €644 | +€16 | +2.5% |
| Gross operating margin | 9900 | €24,930 | €23,443 | -€1,487 | -6.0% |
| Operating profit (loss) | 9901 | €2,621 | €289 | -€2,332 | -89.0% |
| Financial income | 75/76B | €0 | €3 | +€3 | +5450.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +5450.0% |
| Financial charges | 65/66B | €153 | €166 | +€13 | +8.4% |
| Recurring financial charges | 65 | €153 | €166 | +€13 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €2,468 | €126 | -€2,341 | -94.9% |
| Profit (loss) for the period | 9904 | €2,468 | €126 | -€2,341 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,468 | €126 | -€2,341 | -94.9% |
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 4 October 2026 via checked.be.