JOVIALIMMO: 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.
JOVIALIMMO
Largest movements
- Cash +€92,756
up €92,756 (+367%), from €25,292 to €118,048
mainly Receivables within one year (+€92,518) and Net result for the year (+€20,761)
- Receivables within one year -€92,518
down €92,518 (-52.3%), from €176,752 to €84,234
of which Other amounts receivable: -€52,616
- Tangible fixed assets -€6,988
down €6,988 (-2.6%), from €271,534 to €264,546
- Tax, wage and social debts -€13,636
down €13,636 (-44.6%), from €30,557 to €16,921
of which Taxes: -€13,887
- Reserves +€10,000
up €10,000 (+31.0%), from €32,241 to €42,241
- Gross operating margin +€10,449
up €10,449 (+19.3%), from €54,111 to €64,560
- Taxes +€4,009
up €4,009 (+1,139%), from €352 to €4,361
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 | €475,494 | €468,674 | -€6,820 | -1.4% |
| Fixed assets | 21/28 | €271,534 | €264,546 | -€6,988 | -2.6% |
| Tangible fixed assets | 22/27 | €271,534 | €264,546 | -€6,988 | -2.6% |
| Land and buildings | 22 | €271,534 | €264,546 | -€6,988 | -2.6% |
| Current assets | 29/58 | €203,960 | €204,128 | +€168 | +0.1% |
| Amounts receivable within one year | 40/41 | €176,752 | €84,234 | -€92,518 | -52.3% |
| Trade receivables | 40 | €88,862 | €48,960 | -€39,902 | -44.9% |
| Other amounts receivable | 41 | €87,890 | €35,274 | -€52,616 | -59.9% |
| Cash at bank and in hand | 54/58 | €25,292 | €118,048 | +€92,756 | +367% |
| Deferred charges and accrued income | 490/1 | €1,916 | €1,846 | -€70 | -3.7% |
| Total equity and liabilities | 10/49 | €475,494 | €468,674 | -€6,820 | -1.4% |
| Equity | 10/15 | €426,539 | €437,300 | +€10,761 | +2.5% |
| Contributions | 10/11 | €330,200 | €330,200 | = | 0.0% |
| Reserves | 13 | €32,241 | €42,241 | +€10,000 | +31.0% |
| Distributable reserves | 133 | €32,241 | €42,241 | +€10,000 | +31.0% |
| Profit (loss) carried forward | 14 | €64,098 | €64,859 | +€761 | +1.2% |
| Amounts payable | 17/49 | €48,955 | €31,374 | -€17,581 | -35.9% |
| Amounts payable within one year | 42/48 | €48,955 | €31,374 | -€17,581 | -35.9% |
| Trade debts | 44 | €4,398 | €4,453 | +€55 | +1.3% |
| Suppliers | 440/4 | €4,398 | €4,453 | +€55 | +1.3% |
| Taxes, remuneration and social security | 45 | €30,557 | €16,921 | -€13,636 | -44.6% |
| Taxes | 450/3 | €21,712 | €7,825 | -€13,887 | -64.0% |
| Remuneration and social security | 454/9 | €8,845 | €9,096 | +€251 | +2.8% |
| Other amounts payable | 47/48 | €14,000 | €10,000 | -€4,000 | -28.6% |
| Remuneration, social security and pensions | 62 | €29,054 | €29,582 | +€528 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,987 | €6,987 | = | 0.0% |
| Other operating charges | 640/8 | €4,337 | €4,431 | +€94 | +2.2% |
| Gross operating margin | 9900 | €54,111 | €64,560 | +€10,449 | +19.3% |
| Operating profit (loss) | 9901 | €13,733 | €23,560 | +€9,827 | +71.6% |
| Financial income | 75/76B | €1,916 | €1,846 | -€70 | -3.7% |
| Recurring financial income | 75 | €1,916 | €1,846 | -€70 | -3.7% |
| Financial charges | 65/66B | €53 | €284 | +€231 | +436% |
| Recurring financial charges | 65 | €53 | €284 | +€231 | +436% |
| Profit (loss) for the period before taxes | 9903 | €15,596 | €25,122 | +€9,526 | +61.1% |
| Income taxes | 67/77 | €352 | €4,361 | +€4,009 | +1,139% |
| Profit (loss) for the period | 9904 | €15,244 | €20,761 | +€5,517 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,244 | €20,761 | +€5,517 | +36.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.