JUDIMMO: 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.
JUDIMMO
Largest movements
- Tangible fixed assets -€33,407
down €33,407 (-5.1%), from €655,562 to €622,156
of which Leasing and similar rights: -€31,207
- Receivables within one year +€22,085
up €22,085 (+2.6%), from €865,145 to €887,230
of which Other amounts receivable: +€21,217
- Cash +€19,523
up €19,523 (+27.9%), from €70,032 to €89,554
mainly Other debts (+€696,874) and Net result for the year (+€36,481)
- Provisions -€722,743
no longer reported in 2025 (was €722,743)
- Other debts +€696,874
up €696,874 (+70.4%), from €989,847 to €1.7m
- Profit (loss) carried forward +€36,481
up €36,481 (+16.2%), from -€225,114 to -€188,633
- Financial charges -€64,140
down €64,140 (-92.9%), from €69,023 to €4,883
- Other operating charges -€46,485
down €46,485 (-93.6%), from €49,683 to €3,198
- Gross operating margin +€38,290
up €38,290 (+97.8%), from €39,153 to €77,443
- Provisions +€11,157
no longer reported in 2025 (was -€11,157)
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 | €1,615,739 | €1,623,940 | +€8,201 | +0.5% |
| Fixed assets | 21/28 | €680,562 | €647,156 | -€33,407 | -4.9% |
| Tangible fixed assets | 22/27 | €655,562 | €622,156 | -€33,407 | -5.1% |
| Plant, machinery and equipment | 23 | €673 | €393 | -€280 | -41.6% |
| Furniture and vehicles | 24 | €4,792 | €2,873 | -€1,919 | -40.0% |
| Leasing and similar rights | 25 | €650,096 | €618,889 | -€31,207 | -4.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €935,177 | €976,784 | +€41,607 | +4.4% |
| Amounts receivable within one year | 40/41 | €865,145 | €887,230 | +€22,085 | +2.6% |
| Trade receivables | 40 | - | €867 | +€867 | |
| Other amounts receivable | 41 | €865,145 | €886,362 | +€21,217 | +2.5% |
| Cash at bank and in hand | 54/58 | €70,032 | €89,554 | +€19,523 | +27.9% |
| Total equity and liabilities | 10/49 | €1,615,739 | €1,623,940 | +€8,201 | +0.5% |
| Equity | 10/15 | -€185,904 | -€149,423 | +€36,481 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,114 | -€188,633 | +€36,481 | +16.2% |
| Provisions and deferred taxes | 16 | €722,743 | - | -€722,743 | |
| Provisions for liabilities and charges | 160/5 | €722,743 | - | -€722,743 | |
| Other liabilities and charges | 164/5 | €722,743 | - | -€722,743 | |
| Amounts payable | 17/49 | €1,078,900 | €1,773,363 | +€694,463 | +64.4% |
| Amounts payable after more than one year | 17 | €86,521 | €84,095 | -€2,425 | -2.8% |
| Financial debts | 170/4 | €86,521 | €84,095 | -€2,425 | -2.8% |
| Amounts payable within one year | 42/48 | €992,380 | €1,689,268 | +€696,888 | +70.2% |
| Current portion of amounts payable after more than one year | 42 | €2,425 | €2,485 | +€60 | +2.5% |
| Trade debts | 44 | €107 | €61 | -€45 | -42.6% |
| Suppliers | 440/4 | €107 | €61 | -€45 | -42.6% |
| Other amounts payable | 47/48 | €989,847 | €1,686,721 | +€696,874 | +70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,407 | €33,407 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,157 | - | +€11,157 | |
| Other operating charges | 640/8 | €49,683 | €3,198 | -€46,485 | -93.6% |
| Non-recurring operating charges | 66A | €12,600 | - | -€12,600 | |
| Gross operating margin | 9900 | €39,153 | €77,443 | +€38,290 | +97.8% |
| Operating profit (loss) | 9901 | -€45,380 | €40,838 | +€86,218 | |
| Financial income | 75/76B | €289 | €751 | +€462 | +160.3% |
| Recurring financial income | 75 | €289 | €751 | +€462 | +160.3% |
| Financial charges | 65/66B | €69,023 | €4,883 | -€64,140 | -92.9% |
| Recurring financial charges | 65 | €69,023 | €4,883 | -€64,140 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | -€114,115 | €36,706 | +€150,821 | |
| Income taxes | 67/77 | €87 | €225 | +€139 | +160.3% |
| Profit (loss) for the period | 9904 | -€114,201 | €36,481 | +€150,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114,201 | €36,481 | +€150,682 |
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 10 October 2026 via checked.be.