JPC-IMMO: 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.
JPC-IMMO
Largest movements
- Current investments +€1
new in 2025: €1
- Cash -€0
no longer reported in 2025 (was €0)
mainly Net result for the year (-€146) and Current investments (-€1)
- Profit (loss) carried forward -€146
down €146 (-0.3%), from -€46,195 to -€46,341
- Other debts +€77
up €77 (+0.3%), from €25,731 to €25,809
- Short-term financial debts +€69
up €69 (+1805.7%), from €4 to €73
- Other operating charges -€199
no longer reported in 2025 (was €199)
- Financial charges -€103
down €103 (-41.5%), from €249 to €146
- Gross operating margin +€91
no longer reported in 2025 (was -€91)
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 | €0 | €1 | +€1 | +1383.3% |
| Current assets | 29/58 | €0 | €1 | +€1 | +1383.3% |
| Current investments | 50/53 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €0 | €1 | +€1 | +1383.3% |
| Equity | 10/15 | -€25,735 | -€25,881 | -€146 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,195 | -€46,341 | -€146 | -0.3% |
| Amounts payable | 17/49 | €25,735 | €25,882 | +€147 | +0.6% |
| Amounts payable within one year | 42/48 | €25,735 | €25,882 | +€147 | +0.6% |
| Financial debts | 43 | €4 | €73 | +€69 | +1805.7% |
| Credit institutions | 430/8 | €4 | €73 | +€69 | +1805.7% |
| Other amounts payable | 47/48 | €25,731 | €25,809 | +€77 | +0.3% |
| Other operating charges | 640/8 | €199 | - | -€199 | |
| Gross operating margin | 9900 | -€91 | - | +€91 | |
| Operating profit (loss) | 9901 | -€289 | - | +€289 | |
| Financial charges | 65/66B | €249 | €146 | -€103 | -41.5% |
| Recurring financial charges | 65 | €249 | €146 | -€103 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€538 | -€146 | +€393 | +72.9% |
| Profit (loss) for the period | 9904 | -€538 | -€146 | +€393 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€538 | -€146 | +€393 | +72.9% |
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 7 October 2026 via checked.be.