JS-WOHNEN: 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.
JS-WOHNEN
Largest movements
- Tangible fixed assets -€22,851
down €22,851 (-1.6%), from €1.4m to €1.4m
of which Land and buildings: -€19,145
- Debts after one year -€31,537
down €31,537 (-2.1%), from €1.5m to €1.5m
of which Financial debts: -€42,037
- Gross operating margin +€5,513
up €5,513 (+10.9%), from €50,700 to €56,213
- Financial charges -€1,071
down €1,071 (-5.9%), from €18,260 to €17,189
- Depreciation -€701
down €701 (-2.9%), from €24,231 to €23,530
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 | €1,422,361 | €1,398,023 | -€24,337 | -1.7% |
| Fixed assets | 21/28 | €1,416,872 | €1,394,022 | -€22,851 | -1.6% |
| Tangible fixed assets | 22/27 | €1,416,872 | €1,394,022 | -€22,851 | -1.6% |
| Land and buildings | 22 | €1,356,186 | €1,337,041 | -€19,145 | -1.4% |
| Plant, machinery and equipment | 23 | €60,687 | €56,328 | -€4,359 | -7.2% |
| Furniture and vehicles | 24 | - | €653 | +€653 | |
| Current assets | 29/58 | €5,488 | €4,002 | -€1,487 | -27.1% |
| Amounts receivable within one year | 40/41 | €275 | - | -€275 | |
| Trade receivables | 40 | €275 | - | -€275 | |
| Cash at bank and in hand | 54/58 | €2,809 | €1,584 | -€1,226 | -43.6% |
| Deferred charges and accrued income | 490/1 | €2,404 | €2,418 | +€14 | +0.6% |
| Total equity and liabilities | 10/49 | €1,422,361 | €1,398,023 | -€24,337 | -1.7% |
| Equity | 10/15 | -€120,502 | -€111,477 | +€9,025 | +7.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,502 | -€131,477 | +€9,025 | +6.4% |
| Amounts payable | 17/49 | €1,542,863 | €1,509,500 | -€33,362 | -2.2% |
| Amounts payable after more than one year | 17 | €1,496,812 | €1,465,276 | -€31,537 | -2.1% |
| Financial debts | 170/4 | €640,312 | €598,276 | -€42,037 | -6.6% |
| Other amounts payable | 178/9 | €856,500 | €867,000 | +€10,500 | +1.2% |
| Amounts payable within one year | 42/48 | €45,400 | €43,575 | -€1,826 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €40,971 | €42,037 | +€1,065 | +2.6% |
| Trade debts | 44 | €3,163 | €262 | -€2,901 | -91.7% |
| Suppliers | 440/4 | €3,163 | €262 | -€2,901 | -91.7% |
| Taxes, remuneration and social security | 45 | €110 | €121 | +€11 | +9.5% |
| Remuneration and social security | 454/9 | €110 | €121 | +€11 | +9.5% |
| Other amounts payable | 47/48 | €1,156 | €1,156 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,307 | +€5,307 | |
| Remuneration, social security and pensions | 62 | €1,607 | €1,455 | -€152 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,231 | €23,530 | -€701 | -2.9% |
| Other operating charges | 640/8 | €4,830 | €5,014 | +€185 | +3.8% |
| Gross operating margin | 9900 | €50,700 | €56,213 | +€5,513 | +10.9% |
| Operating profit (loss) | 9901 | €20,032 | €26,214 | +€6,182 | +30.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €18,260 | €17,189 | -€1,071 | -5.9% |
| Recurring financial charges | 65 | €18,260 | €17,189 | -€1,071 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €1,772 | €9,025 | +€7,253 | +409.4% |
| Profit (loss) for the period | 9904 | €1,772 | €9,025 | +€7,253 | +409.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,772 | €9,025 | +€7,253 | +409.4% |
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 6 October 2026 via checked.be.