JYBIMMO: 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.
What changed
JYBIMMO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€508,588
2024 · -€163,634-€344,955
Equity
€91,728
2024 · €600,316-€508,588
Cash
€1,660
2024 · €13,640-€11,979
Balance sheet total
€5.6m
2024 · €5.8m-€192,099
Largest movements
Assets
- Tangible fixed assets -€211,111
down €211,111 (-4.6%), from €4.6m to €4.4m
of which Land and buildings: -€181,054
Equity and liabilities
- Profit (loss) carried forward -€401,879
down €401,879 (-22.8%), from -€1.8m to -€2.2m
- Short-term financial debts +€325,696
up €325,696 (+23.9%), from €1.4m to €1.7m
- Current portion of long-term debt -€142,445
down €142,445 (-61.5%), from €231,678 to €89,233
- Debts after one year +€116,059
up €116,059 (+4.4%), from €2.6m to €2.7m
- Reserves -€106,709
down €106,709 (-4.5%), from €2.3m to €2.2m
of which Tax-exempt reserves: -€106,709
Income statement
- Financial income -€272,250
no longer reported in 2025 (was €272,250)
- Financial charges +€122,533
up €122,533 (+68.1%), from €179,918 to €302,451
- Gross operating margin +€38,642
up €38,642, from -€37,613 to €1,029
- Other operating charges -€14,445
down €14,445 (-32.1%), from €45,020 to €30,576
- Depreciation +€2,936
up €2,936 (+1.4%), from €208,903 to €211,839
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.
Result 2024
-€163,634
Gross operating margin
+€38,642
Depreciation
-€2,936
Other operating charges
+€14,445
Other operating items
-€321
Financial income
-€272,250
Financial charges
-€122,533
Result 2025
-€508,588
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€311,289
Investment
€0
Financing
+€299,310
Cash 2024
€13,640
From operations (derived)
-€311,289
Net result for the year
-€508,588
Depreciation
+€211,839
Receivables within one year
-€31,719
Provisions
-€35,570
Trade debts
+€49,333
Accrued charges and deferred income
+€3,416
Financing
+€299,310
Debts after one year
+€116,059
Current portion of long-term debt
-€142,445
Short-term financial debts
+€325,696
Cash 2025
€1,660
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,835,572 | €5,643,473 | -€192,099 | -3.3% |
| Fixed assets | 21/28 | €4,611,371 | €4,399,532 | -€211,839 | -4.6% |
| Intangible fixed assets | 21 | €1,727 | €999 | -€727 | -42.1% |
| Tangible fixed assets | 22/27 | €4,609,644 | €4,398,533 | -€211,111 | -4.6% |
| Land and buildings | 22 | €4,365,254 | €4,184,200 | -€181,054 | -4.1% |
| Plant, machinery and equipment | 23 | €14,343 | €12,932 | -€1,412 | -9.8% |
| Furniture and vehicles | 24 | €189,189 | €160,544 | -€28,646 | -15.1% |
| Other tangible fixed assets | 26 | €40,858 | €40,858 | = | 0.0% |
| Current assets | 29/58 | €1,224,201 | €1,243,941 | +€19,740 | +1.6% |
| Amounts receivable after more than one year | 29 | €750,000 | €750,000 | = | 0.0% |
| Other amounts receivable | 291 | €750,000 | €750,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €456,287 | €488,006 | +€31,719 | +7.0% |
| Trade receivables | 40 | €65,352 | €42,629 | -€22,722 | -34.8% |
| Other amounts receivable | 41 | €390,936 | €445,377 | +€54,442 | +13.9% |
| Cash at bank and in hand | 54/58 | €13,640 | €1,660 | -€11,979 | -87.8% |
| Deferred charges and accrued income | 490/1 | €4,274 | €4,274 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,835,572 | €5,643,473 | -€192,099 | -3.3% |
| Equity | 10/15 | €600,316 | €91,728 | -€508,588 | -84.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,347,855 | €2,241,146 | -€106,709 | -4.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,279,363 | €2,172,653 | -€106,709 | -4.7% |
| Distributable reserves | 133 | €66,633 | €66,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,766,131 | -€2,168,010 | -€401,879 | -22.8% |
| Provisions and deferred taxes | 16 | €759,788 | €724,218 | -€35,570 | -4.7% |
| Deferred taxes | 168 | €759,788 | €724,218 | -€35,570 | -4.7% |
| Amounts payable | 17/49 | €4,475,468 | €4,827,528 | +€352,059 | +7.9% |
| Amounts payable after more than one year | 17 | €2,623,585 | €2,739,643 | +€116,059 | +4.4% |
| Financial debts | 170/4 | €2,623,585 | €2,739,643 | +€116,059 | +4.4% |
| Amounts payable within one year | 42/48 | €1,849,884 | €2,082,469 | +€232,585 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €231,678 | €89,233 | -€142,445 | -61.5% |
| Financial debts | 43 | €1,365,080 | €1,690,776 | +€325,696 | +23.9% |
| Credit institutions | 430/8 | €1,365,080 | €1,690,776 | +€325,696 | +23.9% |
| Trade debts | 44 | €253,127 | €302,460 | +€49,333 | +19.5% |
| Suppliers | 440/4 | €253,127 | €302,460 | +€49,333 | +19.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | €5,416 | +€3,416 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,903 | €211,839 | +€2,936 | +1.4% |
| Other operating charges | 640/8 | €45,020 | €30,576 | -€14,445 | -32.1% |
| Non-recurring operating charges | 66A | - | €321 | +€321 | |
| Gross operating margin | 9900 | -€37,613 | €1,029 | +€38,642 | |
| Operating profit (loss) | 9901 | -€291,536 | -€241,707 | +€49,829 | +17.1% |
| Financial income | 75/76B | €272,250 | - | -€272,250 | |
| Recurring financial income | 75 | €272,250 | - | -€272,250 | |
| Financial charges | 65/66B | €179,918 | €302,451 | +€122,533 | +68.1% |
| Recurring financial charges | 65 | €179,918 | €302,451 | +€122,533 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | -€199,204 | -€544,158 | -€344,955 | -173% |
| Transfer from deferred taxes | 780 | €35,570 | €35,570 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€163,634 | -€508,588 | -€344,955 | -211% |
| Transfer from tax-exempt reserves | 789 | €106,709 | €106,709 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,925 | -€401,879 | -€344,955 | -606% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.