Algemene bouwonderneming JP: 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.
Algemene bouwonderneming JP
Largest movements
- Cash +€16,882
up €16,882 (+88.5%), from €19,065 to €35,947
mainly Net result for the year (+€28,748) and Tax, wage and social debts (+€6,425)
- Receivables within one year +€2,195
up €2,195 (+26.8%), from €8,201 to €10,396
of which Trade receivables: +€1,580
- Tangible fixed assets +€1,759
up €1,759 (+9.7%), from €18,050 to €19,809
of which Land and buildings: +€2,022
- Tax, wage and social debts +€6,425
new in 2025: €6,425
- Profit (loss) carried forward +€4,748
up €4,748 (+13.5%), from €35,203 to €39,951
- Debts after one year +€4,607
up €4,607 (+178%), from €2,590 to €7,197
- Other debts +€3,584
up €3,584 (+2,370%), from €151 to €3,735
- Trade debts +€3,169
up €3,169 (+259%), from €1,224 to €4,393
- Gross operating margin +€28,048
up €28,048 (+95.2%), from €29,470 to €57,518
- Financial charges +€10,025
up €10,025 (+4,153%), from €241 to €10,266
of which Non-recurring financial charges: +€9,672
- Taxes +€9,863
up €9,863 (+243%), from €4,062 to €13,925
- Depreciation -€5,677
down €5,677 (-63.0%), from €9,014 to €3,337
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 | €47,816 | €68,823 | +€21,007 | +43.9% |
| Fixed assets | 21/28 | €20,550 | €22,309 | +€1,759 | +8.6% |
| Tangible fixed assets | 22/27 | €18,050 | €19,809 | +€1,759 | +9.7% |
| Land and buildings | 22 | €3,990 | €6,012 | +€2,022 | +50.7% |
| Plant, machinery and equipment | 23 | €3,619 | €4,217 | +€598 | +16.5% |
| Furniture and vehicles | 24 | €10,441 | €9,580 | -€861 | -8.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €27,266 | €46,514 | +€19,248 | +70.6% |
| Amounts receivable within one year | 40/41 | €8,201 | €10,396 | +€2,195 | +26.8% |
| Trade receivables | 40 | €4,608 | €6,188 | +€1,580 | +34.3% |
| Other amounts receivable | 41 | €3,593 | €4,208 | +€615 | +17.1% |
| Cash at bank and in hand | 54/58 | €19,065 | €35,947 | +€16,882 | +88.5% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €47,816 | €68,823 | +€21,007 | +43.9% |
| Equity | 10/15 | €37,703 | €42,451 | +€4,748 | +12.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,203 | €39,951 | +€4,748 | +13.5% |
| Amounts payable | 17/49 | €10,114 | €26,373 | +€16,259 | +161% |
| Amounts payable after more than one year | 17 | €2,590 | €7,197 | +€4,607 | +178% |
| Financial debts | 170/4 | €2,590 | €7,197 | +€4,607 | +178% |
| Amounts payable within one year | 42/48 | €7,524 | €19,030 | +€11,506 | +153% |
| Current portion of amounts payable after more than one year | 42 | €6,148 | €4,476 | -€1,672 | -27.2% |
| Trade debts | 44 | €1,224 | €4,393 | +€3,169 | +259% |
| Suppliers | 440/4 | €1,224 | €4,393 | +€3,169 | +259% |
| Taxes, remuneration and social security | 45 | - | €6,425 | +€6,425 | |
| Taxes | 450/3 | - | €6,425 | +€6,425 | |
| Other amounts payable | 47/48 | €151 | €3,735 | +€3,584 | +2,370% |
| Accrued charges and deferred income | 492/3 | - | €146 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,014 | €3,337 | -€5,677 | -63.0% |
| Other operating charges | 640/8 | €1,111 | €1,245 | +€134 | +12.0% |
| Gross operating margin | 9900 | €29,470 | €57,518 | +€28,048 | +95.2% |
| Operating profit (loss) | 9901 | €19,346 | €52,937 | +€33,591 | +174% |
| Financial income | 75/76B | €1 | €2 | +€1 | +88.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +88.0% |
| Financial charges | 65/66B | €241 | €10,266 | +€10,025 | +4,153% |
| Recurring financial charges | 65 | €241 | €595 | +€353 | +146% |
| Non-recurring financial charges | 66B | - | €9,672 | +€9,672 | |
| Profit (loss) for the period before taxes | 9903 | €19,105 | €42,673 | +€23,567 | +123% |
| Income taxes | 67/77 | €4,062 | €13,925 | +€9,863 | +243% |
| Profit (loss) for the period | 9904 | €15,044 | €28,748 | +€13,704 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,044 | €28,748 | +€13,704 | +91.1% |
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 17 October 2026 via checked.be.