JOV 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.
JOV IMMO
Largest movements
- Receivables within one year -€124,161
down €124,161 (-93.1%), from €133,344 to €9,183
of which Trade receivables: -€125,780
- Tangible fixed assets -€44,577
down €44,577 (-3.8%), from €1.2m to €1.1m
of which Land and buildings: -€41,577
- Cash -€30,532
down €30,532 (-32.7%), from €93,322 to €62,790
mainly Trade debts (-€131,323) and Other debts (-€41,666)
- Trade debts -€131,323
down €131,323 (-99.9%), from €131,454 to €131
- Other debts -€41,666
down €41,666 (-6.7%), from €625,000 to €583,334
- Accrued charges and deferred income -€17,500
down €17,500 (-26.9%), from €64,969 to €47,469
- Financial charges -€24,389
down €24,389 (-37.4%), from €65,285 to €40,896
- Depreciation -€5,854
down €5,854 (-11.6%), from €50,431 to €44,577
- Gross operating margin -€2,969
down €2,969 (-3.7%), from €79,680 to €76,711
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 | €1,410,000 | €1,210,749 | -€199,251 | -14.1% |
| Fixed assets | 21/28 | €1,181,234 | €1,136,657 | -€44,577 | -3.8% |
| Tangible fixed assets | 22/27 | €1,181,234 | €1,136,657 | -€44,577 | -3.8% |
| Land and buildings | 22 | €1,169,216 | €1,127,638 | -€41,577 | -3.6% |
| Furniture and vehicles | 24 | €12,019 | €9,019 | -€3,000 | -25.0% |
| Current assets | 29/58 | €228,766 | €74,092 | -€154,674 | -67.6% |
| Amounts receivable within one year | 40/41 | €133,344 | €9,183 | -€124,161 | -93.1% |
| Trade receivables | 40 | €133,344 | €7,564 | -€125,780 | -94.3% |
| Other amounts receivable | 41 | - | €1,620 | +€1,620 | |
| Cash at bank and in hand | 54/58 | €93,322 | €62,790 | -€30,532 | -32.7% |
| Deferred charges and accrued income | 490/1 | €2,100 | €2,118 | +€18 | +0.9% |
| Total equity and liabilities | 10/49 | €1,410,000 | €1,210,749 | -€199,251 | -14.1% |
| Equity | 10/15 | €588,577 | €579,815 | -€8,762 | -1.5% |
| Contributions | 10/11 | €625,000 | €625,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,423 | -€45,185 | -€8,762 | -24.1% |
| Amounts payable | 17/49 | €821,423 | €630,934 | -€190,489 | -23.2% |
| Amounts payable within one year | 42/48 | €756,454 | €583,465 | -€172,989 | -22.9% |
| Trade debts | 44 | €131,454 | €131 | -€131,323 | -99.9% |
| Suppliers | 440/4 | €131,454 | €131 | -€131,323 | -99.9% |
| Other amounts payable | 47/48 | €625,000 | €583,334 | -€41,666 | -6.7% |
| Accrued charges and deferred income | 492/3 | €64,969 | €47,469 | -€17,500 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,431 | €44,577 | -€5,854 | -11.6% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €79,680 | €76,711 | -€2,969 | -3.7% |
| Operating profit (loss) | 9901 | €28,862 | €32,134 | +€3,272 | +11.3% |
| Financial charges | 65/66B | €65,285 | €40,896 | -€24,389 | -37.4% |
| Recurring financial charges | 65 | €65,285 | €40,896 | -€24,389 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,423 | -€8,762 | +€27,660 | +75.9% |
| Profit (loss) for the period | 9904 | -€36,423 | -€8,762 | +€27,660 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,423 | -€8,762 | +€27,660 | +75.9% |
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.