JUNIOR 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.
JUNIOR IMMO
Largest movements
- Tangible fixed assets -€32,767
down €32,767 (-3.6%), from €914,039 to €881,273
of which Land and buildings: -€21,517
- Profit (loss) carried forward -€26,314
down €26,314 (-36.7%), from -€71,674 to -€97,989
- Other debts +€22,513
up €22,513 (+4.1%), from €548,330 to €570,844
- Debts after one year -€10,491
down €10,491 (-48.9%), from €21,450 to €10,959
- Gross operating margin -€3,437
down €3,437 (-21.5%), from €15,969 to €12,532
- Depreciation +€1,091
up €1,091 (+2.7%), from €40,638 to €41,729
- Other operating charges -€1,063
down €1,063 (-14.4%), from €7,380 to €6,317
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 | €917,522 | €886,954 | -€30,567 | -3.3% |
| Fixed assets | 21/28 | €914,039 | €881,273 | -€32,767 | -3.6% |
| Tangible fixed assets | 22/27 | €914,039 | €881,273 | -€32,767 | -3.6% |
| Land and buildings | 22 | €865,746 | €844,228 | -€21,517 | -2.5% |
| Furniture and vehicles | 24 | €48,294 | €37,044 | -€11,249 | -23.3% |
| Current assets | 29/58 | €3,482 | €5,682 | +€2,199 | +63.2% |
| Cash at bank and in hand | 54/58 | €807 | €2,124 | +€1,317 | +163.1% |
| Deferred charges and accrued income | 490/1 | €2,675 | €3,557 | +€882 | +33.0% |
| Total equity and liabilities | 10/49 | €917,522 | €886,954 | -€30,567 | -3.3% |
| Equity | 10/15 | €276,399 | €241,869 | -€34,530 | -12.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €156,100 | €147,884 | -€8,215 | -5.3% |
| Non-distributable reserves | 130/1 | €791 | €791 | = | 0.0% |
| Legal reserve | 130 | €791 | €791 | = | 0.0% |
| Tax-exempt reserves | 132 | €144,888 | €136,672 | -€8,215 | -5.7% |
| Distributable reserves | 133 | €10,421 | €10,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,674 | -€97,989 | -€26,314 | -36.7% |
| Provisions and deferred taxes | 16 | €48,296 | €45,557 | -€2,738 | -5.7% |
| Deferred taxes | 168 | €48,296 | €45,557 | -€2,738 | -5.7% |
| Amounts payable | 17/49 | €592,827 | €599,528 | +€6,701 | +1.1% |
| Amounts payable after more than one year | 17 | €21,450 | €10,959 | -€10,491 | -48.9% |
| Financial debts | 170/4 | €21,450 | €10,959 | -€10,491 | -48.9% |
| Amounts payable within one year | 42/48 | €571,377 | €588,569 | +€17,192 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €10,043 | €10,491 | +€448 | +4.5% |
| Trade debts | 44 | €12,648 | €6,761 | -€5,887 | -46.5% |
| Suppliers | 440/4 | €12,648 | €6,761 | -€5,887 | -46.5% |
| Taxes, remuneration and social security | 45 | €355 | €473 | +€117 | +33.0% |
| Taxes | 450/3 | €355 | €473 | +€117 | +33.0% |
| Other amounts payable | 47/48 | €548,330 | €570,844 | +€22,513 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,638 | €41,729 | +€1,091 | +2.7% |
| Other operating charges | 640/8 | €7,380 | €6,317 | -€1,063 | -14.4% |
| Gross operating margin | 9900 | €15,969 | €12,532 | -€3,437 | -21.5% |
| Operating profit (loss) | 9901 | -€32,049 | -€35,514 | -€3,465 | -10.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,426 | €1,472 | +€46 | +3.2% |
| Recurring financial charges | 65 | €1,426 | €1,472 | +€46 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,476 | -€36,986 | -€3,510 | -10.5% |
| Transfer from deferred taxes | 780 | €4,204 | €2,738 | -€1,466 | -34.9% |
| Income taxes | 67/77 | €191 | €282 | +€91 | +47.6% |
| Profit (loss) for the period | 9904 | -€29,463 | -€34,530 | -€5,067 | -17.2% |
| Transfer from tax-exempt reserves | 789 | €12,612 | €8,215 | -€4,397 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,850 | -€26,314 | -€9,464 | -56.2% |
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 5 October 2026 via checked.be.