SJC 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.
SJC IMMO
Largest movements
- Tangible fixed assets -€15,670
down €15,670 (-3.0%), from €518,155 to €502,485
of which Land and buildings: -€15,023
- Debts after one year -€21,325
down €21,325 (-5.9%), from €361,617 to €340,292
- Profit (loss) carried forward +€12,185
up €12,185 (+23.8%), from -€51,245 to -€39,059
- Financial charges -€1,125
down €1,125 (-8.8%), from €12,742 to €11,617
- Gross operating margin +€512
up €512 (+1.2%), from €41,480 to €41,992
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 | €524,057 | €515,560 | -€8,497 | -1.6% |
| Fixed assets | 21/28 | €518,155 | €502,485 | -€15,670 | -3.0% |
| Tangible fixed assets | 22/27 | €518,155 | €502,485 | -€15,670 | -3.0% |
| Land and buildings | 22 | €511,957 | €496,934 | -€15,023 | -2.9% |
| Plant, machinery and equipment | 23 | €6,198 | €5,551 | -€647 | -10.4% |
| Current assets | 29/58 | €5,902 | €13,075 | +€7,172 | +121.5% |
| Cash at bank and in hand | 54/58 | €5,902 | €10,955 | +€5,053 | +85.6% |
| Deferred charges and accrued income | 490/1 | - | €2,120 | +€2,120 | |
| Total equity and liabilities | 10/49 | €524,057 | €515,560 | -€8,497 | -1.6% |
| Equity | 10/15 | €128,755 | €140,941 | +€12,185 | +9.5% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,245 | -€39,059 | +€12,185 | +23.8% |
| Amounts payable | 17/49 | €395,302 | €374,619 | -€20,683 | -5.2% |
| Amounts payable after more than one year | 17 | €361,617 | €340,292 | -€21,325 | -5.9% |
| Financial debts | 170/4 | €361,617 | €340,292 | -€21,325 | -5.9% |
| Amounts payable within one year | 42/48 | €30,185 | €30,827 | +€642 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €20,683 | €21,325 | +€642 | +3.1% |
| Other amounts payable | 47/48 | €9,502 | €9,502 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,293 | €15,670 | +€376 | +2.5% |
| Other operating charges | 640/8 | €2,442 | €2,519 | +€77 | +3.2% |
| Gross operating margin | 9900 | €41,480 | €41,992 | +€512 | +1.2% |
| Operating profit (loss) | 9901 | €23,744 | €23,802 | +€58 | +0.2% |
| Financial charges | 65/66B | €12,742 | €11,617 | -€1,125 | -8.8% |
| Recurring financial charges | 65 | €12,742 | €11,617 | -€1,125 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €11,002 | €12,185 | +€1,183 | +10.8% |
| Profit (loss) for the period | 9904 | €11,002 | €12,185 | +€1,183 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,002 | €12,185 | +€1,183 | +10.8% |
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 8 October 2026 via checked.be.