O.J. IMMO: 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.
O.J. IMMO
Largest movements
- Receivables within one year +€207,049
up €207,049 (+2,086%), from €9,926 to €216,975
of which Trade receivables: +€201,348
- Tangible fixed assets -€50,688
down €50,688 (-9.3%), from €546,000 to €495,312
of which Land and buildings: -€52,556
- Other debts +€391,686
up €391,686 (+128%), from €305,915 to €697,601
- Profit (loss) carried forward -€159,585
down €159,585 (-192%), from -€83,284 to -€242,869
- Tax, wage and social debts -€49,752
down €49,752 (-96.3%), from €51,642 to €1,890
of which Taxes: -€36,479
- Trade debts -€32,267
down €32,267 (-45.5%), from €70,913 to €38,646
- Gross operating margin -€82,802
down €82,802 (-193%), from -€42,985 to -€125,787
- Other operating charges -€31,658
down €31,658 (-75.8%), from €41,752 to €10,094
- Depreciation +€9,456
new in 2024: €9,456
- Taxes +€2,239
new in 2024: €2,239
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €625,267 | €773,454 | +€148,187 | +23.7% |
| Fixed assets | 21/28 | €546,000 | €495,312 | -€50,688 | -9.3% |
| Tangible fixed assets | 22/27 | €546,000 | €495,312 | -€50,688 | -9.3% |
| Land and buildings | 22 | €546,000 | €493,444 | -€52,556 | -9.6% |
| Furniture and vehicles | 24 | - | €1,868 | +€1,868 | |
| Current assets | 29/58 | €79,267 | €278,142 | +€198,875 | +251% |
| Stocks and contracts in progress | 3 | €60,000 | €60,000 | = | 0.0% |
| Stocks | 30/36 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,926 | €216,975 | +€207,049 | +2,086% |
| Trade receivables | 40 | €7,500 | €208,848 | +€201,348 | +2,685% |
| Other amounts receivable | 41 | €2,426 | €8,127 | +€5,701 | +235% |
| Cash at bank and in hand | 54/58 | €4,512 | €296 | -€4,216 | -93.4% |
| Deferred charges and accrued income | 490/1 | €4,829 | €871 | -€3,958 | -82.0% |
| Total equity and liabilities | 10/49 | €625,267 | €773,454 | +€148,187 | +23.7% |
| Equity | 10/15 | €17,316 | -€142,269 | -€159,585 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €82,000 | €82,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,284 | -€242,869 | -€159,585 | -192% |
| Amounts payable | 17/49 | €607,951 | €915,723 | +€307,772 | +50.6% |
| Amounts payable after more than one year | 17 | €175,763 | €173,893 | -€1,870 | -1.1% |
| Financial debts | 170/4 | €115,763 | €113,893 | -€1,870 | -1.6% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €432,188 | €741,830 | +€309,642 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €3,718 | €3,693 | -€25 | -0.7% |
| Trade debts | 44 | €70,913 | €38,646 | -€32,267 | -45.5% |
| Suppliers | 440/4 | €70,913 | €38,646 | -€32,267 | -45.5% |
| Taxes, remuneration and social security | 45 | €51,642 | €1,890 | -€49,752 | -96.3% |
| Taxes | 450/3 | €36,848 | €369 | -€36,479 | -99.0% |
| Remuneration and social security | 454/9 | €14,794 | €1,521 | -€13,273 | -89.7% |
| Other amounts payable | 47/48 | €305,915 | €697,601 | +€391,686 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,456 | +€9,456 | |
| Other operating charges | 640/8 | €41,752 | €10,094 | -€31,658 | -75.8% |
| Gross operating margin | 9900 | -€42,985 | -€125,787 | -€82,802 | -193% |
| Operating profit (loss) | 9901 | -€84,737 | -€145,337 | -€60,600 | -71.5% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €11,793 | €12,009 | +€216 | +1.8% |
| Recurring financial charges | 65 | €11,793 | €12,009 | +€216 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€96,496 | -€157,346 | -€60,850 | -63.1% |
| Income taxes | 67/77 | - | €2,239 | +€2,239 | |
| Profit (loss) for the period | 9904 | -€96,496 | -€159,585 | -€63,089 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,496 | -€159,585 | -€63,089 | -65.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.