WE JAM 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.
WE JAM IMMO
Largest movements
- Cash -€150,419
down €150,419 (-98.7%), from €152,433 to €2,013
mainly Net result for the year (-€115,740) and Other debts (-€102,331)
- Tangible fixed assets -€73,187
down €73,187 (-7.4%), from €994,803 to €921,616
- Profit (loss) carried forward -€107,932
down €107,932, from €6,563 to -€101,369
- Other debts -€102,331
down €102,331 (-68.3%), from €149,914 to €47,583
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin -€49,952
down €49,952 (-80.1%), from €62,384 to €12,432
- Depreciation -€26,515
down €26,515 (-19.6%), from €135,247 to €108,732
- Other operating charges +€1,100
up €1,100 (+6.0%), from €18,295 to €19,395
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 | €1,147,235 | €923,629 | -€223,606 | -19.5% |
| Fixed assets | 21/28 | €994,803 | €921,616 | -€73,187 | -7.4% |
| Tangible fixed assets | 22/27 | €994,803 | €921,616 | -€73,187 | -7.4% |
| Land and buildings | 22 | €994,803 | €921,616 | -€73,187 | -7.4% |
| Current assets | 29/58 | €152,433 | €2,013 | -€150,419 | -98.7% |
| Cash at bank and in hand | 54/58 | €152,433 | €2,013 | -€150,419 | -98.7% |
| Total equity and liabilities | 10/49 | €1,147,235 | €923,629 | -€223,606 | -19.5% |
| Equity | 10/15 | €281,060 | €165,320 | -€115,740 | -41.2% |
| Contributions | 10/11 | €176,865 | €176,865 | = | 0.0% |
| Capital | 10 | €176,865 | €176,865 | = | 0.0% |
| Issued capital | 100 | €176,865 | €176,865 | = | 0.0% |
| Revaluation surpluses | 12 | €82,290 | €74,481 | -€7,809 | -9.5% |
| Reserves | 13 | €15,343 | €15,343 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,846 | €6,846 | = | 0.0% |
| Legal reserve | 130 | €6,846 | €6,846 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,497 | €8,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,563 | -€101,369 | -€107,932 | |
| Amounts payable | 17/49 | €866,175 | €758,309 | -€107,866 | -12.5% |
| Amounts payable after more than one year | 17 | €700,000 | €700,000 | = | 0.0% |
| Other amounts payable | 178/9 | €700,000 | €700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €151,175 | €58,309 | -€92,866 | -61.4% |
| Trade debts | 44 | €1,261 | €4,851 | +€3,590 | +284.7% |
| Suppliers | 440/4 | €1,261 | €4,851 | +€3,590 | +284.7% |
| Taxes, remuneration and social security | 45 | - | €5,875 | +€5,875 | |
| Taxes | 450/3 | - | €5,875 | +€5,875 | |
| Other amounts payable | 47/48 | €149,914 | €47,583 | -€102,331 | -68.3% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,247 | €108,732 | -€26,515 | -19.6% |
| Other operating charges | 640/8 | €18,295 | €19,395 | +€1,100 | +6.0% |
| Gross operating margin | 9900 | €62,384 | €12,432 | -€49,952 | -80.1% |
| Operating profit (loss) | 9901 | -€91,158 | -€115,694 | -€24,536 | -26.9% |
| Financial charges | 65/66B | €46 | €46 | +€1 | +1.3% |
| Recurring financial charges | 65 | €46 | €46 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€91,204 | -€115,740 | -€24,537 | -26.9% |
| Profit (loss) for the period | 9904 | -€91,204 | -€115,740 | -€24,537 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,204 | -€115,740 | -€24,537 | -26.9% |
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.