JI-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.
JI-IMMO
Largest movements
- Tangible fixed assets -€25,333
down €25,333 (-5.1%), from €495,064 to €469,731
of which Land and buildings: -€23,228
- Cash +€23,611
up €23,611 (+108%), from €21,959 to €45,570
mainly Depreciation (+€25,878) and Net result for the year (+€24,707)
- Profit (loss) carried forward +€24,707
up €24,707 (+78.0%), from -€31,683 to -€6,976
- Debts after one year -€20,011
down €20,011 (-6.2%), from €323,022 to €303,011
- Trade debts -€7,768
down €7,768 (-98.9%), from €7,858 to €90
- Gross operating margin +€28,210
up €28,210 (+61.8%), from €45,645 to €73,856
- Depreciation -€17,727
down €17,727 (-40.7%), from €43,605 to €25,878
- Financial charges -€6,471
down €6,471 (-31.7%), from €20,387 to €13,916
- Other operating charges -€3,981
down €3,981 (-29.8%), from €13,337 to €9,356
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 | €517,623 | €515,356 | -€2,267 | -0.4% |
| Formation expenses | 20 | €545 | - | -€545 | |
| Fixed assets | 21/28 | €495,119 | €469,786 | -€25,333 | -5.1% |
| Tangible fixed assets | 22/27 | €495,064 | €469,731 | -€25,333 | -5.1% |
| Land and buildings | 22 | €476,107 | €452,879 | -€23,228 | -4.9% |
| Plant, machinery and equipment | 23 | €18,957 | €16,852 | -€2,105 | -11.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €21,959 | €45,570 | +€23,611 | +108% |
| Cash at bank and in hand | 54/58 | €21,959 | €45,570 | +€23,611 | +108% |
| Total equity and liabilities | 10/49 | €517,623 | €515,356 | -€2,267 | -0.4% |
| Equity | 10/15 | €68,317 | €93,024 | +€24,707 | +36.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,683 | -€6,976 | +€24,707 | +78.0% |
| Amounts payable | 17/49 | €449,306 | €422,332 | -€26,974 | -6.0% |
| Amounts payable after more than one year | 17 | €323,022 | €303,011 | -€20,011 | -6.2% |
| Financial debts | 170/4 | €323,022 | €303,011 | -€20,011 | -6.2% |
| Amounts payable within one year | 42/48 | €126,284 | €119,321 | -€6,962 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €19,206 | €20,011 | +€806 | +4.2% |
| Trade debts | 44 | €7,858 | €90 | -€7,768 | -98.9% |
| Suppliers | 440/4 | €7,858 | €90 | -€7,768 | -98.9% |
| Taxes, remuneration and social security | 45 | €1,720 | €1,720 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,720 | €1,720 | = | 0.0% |
| Other amounts payable | 47/48 | €97,500 | €97,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,605 | €25,878 | -€17,727 | -40.7% |
| Other operating charges | 640/8 | €13,337 | €9,356 | -€3,981 | -29.8% |
| Gross operating margin | 9900 | €45,645 | €73,856 | +€28,210 | +61.8% |
| Operating profit (loss) | 9901 | -€11,296 | €38,622 | +€49,918 | |
| Financial charges | 65/66B | €20,387 | €13,916 | -€6,471 | -31.7% |
| Recurring financial charges | 65 | €20,387 | €13,916 | -€6,471 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,683 | €24,707 | +€56,389 | |
| Profit (loss) for the period | 9904 | -€31,683 | €24,707 | +€56,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,683 | €24,707 | +€56,389 |
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 13 October 2026 via checked.be.