J&A construct
Annual accounts 2025
micro format, filed on 14-07-2026, 17 days before the deadlineTurnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €220,000. Estimated: probably between €120,000 and €390,000.
Balance sheet
balance sheet total €63,031 on 31-12-2025in euro
in euro
Position in the sector
72.5%
Higher than 81% of 9,471 companies in 2025.
1.94
Higher than 57% of 9,219 companies in 2025.
27.2%
Higher than 82% of 9,291 companies in 2025.
Net result: middle half · Equity: middle half · Balance sheet total: middle half · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| Balance sheet: assets | |||
20/58 |
63,031 | 53,742 | |
21/28 |
29,429 | 31,758 | |
22/27 |
29,400 | 31,730 | |
22 |
23,501 | 24,719 | |
23 |
4,380 | 6,378 | |
24 |
1,519 | 633 | |
28 |
28 | 28 | |
29/58 |
33,603 | 21,984 | |
40/41 |
13,795 | 5,787 | |
40 |
7,285 | 10 | |
41 |
6,510 | 5,777 | |
54/58 |
10,384 | 4,075 | |
490/1 |
9,423 | 12,122 | |
| Balance sheet: equity and liabilities | |||
10/49 |
63,031 | 53,742 | |
10/15 |
45,713 | 28,586 | |
10/11 |
3,000 | 3,000 | |
14 |
42,713 | 25,586 | |
17/49 |
17,319 | 25,156 | |
42/48 |
17,319 | 22,606 | |
44 |
6,016 | 2,998 | |
440/4 |
6,016 | 2,998 | |
45 |
11,303 | 8,472 | |
450/3 |
11,303 | 6,472 | |
454/9 |
- | 2,000 | |
47/48 |
- | 11,136 | |
492/3 |
- | 2,550 | |
| Income statement | |||
9900 |
30,912 | 47,499 | |
630 |
3,587 | 7,116 | |
640/8 |
1,258 | 2,979 | |
9901 |
26,067 | 37,403 | |
75/76B |
- | 42 | |
75 |
- | 42 | |
65/66B |
4,340 | 5,459 | |
65 |
4,340 | 5,459 | |
9903 |
21,727 | 31,986 | |
67/77 |
4,600 | 6,400 | |
9904 |
17,127 | 25,586 | |
9905 |
17,127 | 25,586 | |
| Appropriation of the result | |||
9906 |
42,713 | 25,586 | |
14P |
25,586 | - | |
| Document | |||
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 14-07-2026.
Filings
each dot is a set of accounts, on the day it reached the National BankKey figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 |
|---|---|---|---|
| 29,654 | 44,520 | ||
| 20,714 | 32,703 | ||
| 1,258 | 38,874 | ||
| 6,309 | - | ||
| 16,284 | -622 | ||
| 72.5% | 53.2% | ||
| 1.94 | 0.97 | ||
| 0.38 | 0.88 | ||
| 37.5% | 89.5% | ||
| 27.2% | 47.6% | ||
| 6.83 | 8.16 |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2025 | 2024 |
|---|---|---|
| Tangible fixed assets | €1,258 | €38,846 |
| Financial fixed assets | - | €28 |
| €3,587 | €7,116 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
Insights on J&A construct
The operating result for 2025 is 30% lower than in 2024.
Debt's share of the balance-sheet total falls from 46.8% to 27.5%. Equity is higher and debt is lower.