JAS 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.
JAS IMMO
Largest movements
- Cash +€64,233
up €64,233 (+1,290%), from €4,978 to €69,211
mainly Other debts (+€112,627) and Net result for the year (+€6,248)
- Stocks and contracts +€39,568
up €39,568 (+66.9%), from €59,158 to €98,726
- Receivables within one year +€14,704
up €14,704 (+359%), from €4,096 to €18,799
of which Trade receivables: +€16,940
- Other debts +€112,627
up €112,627 (+188%), from €60,026 to €172,652
- Profit (loss) carried forward +€6,248
up €6,248 (+51.1%), from -€12,225 to -€5,977
- Gross operating margin +€10,678
up €10,678, from -€1,460 to €9,217
- Other operating charges +€2,828
new in 2025: €2,828
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,231 | €186,736 | +€118,505 | +174% |
| Current assets | 29/58 | €68,231 | €186,736 | +€118,505 | +174% |
| Stocks and contracts in progress | 3 | €59,158 | €98,726 | +€39,568 | +66.9% |
| Stocks | 30/36 | €59,158 | €98,726 | +€39,568 | +66.9% |
| Amounts receivable within one year | 40/41 | €4,096 | €18,799 | +€14,704 | +359% |
| Trade receivables | 40 | - | €16,940 | +€16,940 | |
| Other amounts receivable | 41 | €4,096 | €1,859 | -€2,236 | -54.6% |
| Cash at bank and in hand | 54/58 | €4,978 | €69,211 | +€64,233 | +1,290% |
| Total equity and liabilities | 10/49 | €68,231 | €186,736 | +€118,505 | +174% |
| Equity | 10/15 | €7,775 | €14,023 | +€6,248 | +80.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,225 | -€5,977 | +€6,248 | +51.1% |
| Amounts payable | 17/49 | €60,456 | €172,714 | +€112,257 | +186% |
| Amounts payable within one year | 42/48 | €60,456 | €172,714 | +€112,257 | +186% |
| Trade debts | 44 | €430 | €61 | -€369 | -85.8% |
| Suppliers | 440/4 | €430 | €61 | -€369 | -85.8% |
| Other amounts payable | 47/48 | €60,026 | €172,652 | +€112,627 | +188% |
| Other operating charges | 640/8 | - | €2,828 | +€2,828 | |
| Gross operating margin | 9900 | -€1,460 | €9,217 | +€10,678 | |
| Operating profit (loss) | 9901 | -€1,460 | €6,389 | +€7,849 | |
| Financial charges | 65/66B | €109 | €141 | +€32 | +29.2% |
| Recurring financial charges | 65 | €109 | €141 | +€32 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,570 | €6,248 | +€7,817 | |
| Profit (loss) for the period | 9904 | -€1,570 | €6,248 | +€7,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,570 | €6,248 | +€7,817 |
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 27 October 2026 via checked.be.