ALGEMENE BOUWONDERNEMING JPJ: 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 JPJ
Largest movements
- Cash -€18,649
down €18,649 (-18.0%), from €103,818 to €85,169
mainly Trade debts (-€20,441) and Tax, wage and social debts (-€10,121)
- Tangible fixed assets -€10,973
down €10,973 (-47.0%), from €23,329 to €12,356
of which Furniture and vehicles: -€10,229
- Receivables within one year -€8,251
down €8,251 (-10.4%), from €79,160 to €70,909
of which Trade receivables: -€22,090
- Trade debts -€20,441
down €20,441 (-66.3%), from €30,826 to €10,385
- Tax, wage and social debts -€10,121
down €10,121 (-58.7%), from €17,256 to €7,135
- Debts after one year -€8,570
down €8,570 (-79.8%), from €10,740 to €2,169
- Profit (loss) carried forward +€2,811
up €2,811 (+2.3%), from €121,597 to €124,408
- Gross operating margin -€45,527
down €45,527 (-72.0%), from €63,211 to €17,684
- Taxes -€8,998
down €8,998 (-88.6%), from €10,159 to €1,161
- Depreciation -€1,801
down €1,801 (-14.1%), from €12,774 to €10,973
- Other operating charges +€1,268
up €1,268 (+128%), from €993 to €2,261
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 | €209,282 | €173,128 | -€36,154 | -17.3% |
| Fixed assets | 21/28 | €24,079 | €13,106 | -€10,973 | -45.6% |
| Tangible fixed assets | 22/27 | €23,329 | €12,356 | -€10,973 | -47.0% |
| Plant, machinery and equipment | 23 | €2,131 | €1,387 | -€744 | -34.9% |
| Furniture and vehicles | 24 | €21,198 | €10,969 | -€10,229 | -48.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €185,203 | €160,022 | -€25,182 | -13.6% |
| Amounts receivable within one year | 40/41 | €79,160 | €70,909 | -€8,251 | -10.4% |
| Trade receivables | 40 | €74,355 | €52,265 | -€22,090 | -29.7% |
| Other amounts receivable | 41 | €4,805 | €18,644 | +€13,839 | +288% |
| Cash at bank and in hand | 54/58 | €103,818 | €85,169 | -€18,649 | -18.0% |
| Deferred charges and accrued income | 490/1 | €2,225 | €3,943 | +€1,718 | +77.2% |
| Total equity and liabilities | 10/49 | €209,282 | €173,128 | -€36,154 | -17.3% |
| Equity | 10/15 | €142,057 | €144,868 | +€2,811 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,597 | €124,408 | +€2,811 | +2.3% |
| Amounts payable | 17/49 | €67,225 | €28,259 | -€38,965 | -58.0% |
| Amounts payable after more than one year | 17 | €10,740 | €2,169 | -€8,570 | -79.8% |
| Financial debts | 170/4 | €10,740 | €2,169 | -€8,570 | -79.8% |
| Amounts payable within one year | 42/48 | €56,485 | €26,090 | -€30,395 | -53.8% |
| Current portion of amounts payable after more than one year | 42 | €8,403 | €8,570 | +€167 | +2.0% |
| Trade debts | 44 | €30,826 | €10,385 | -€20,441 | -66.3% |
| Suppliers | 440/4 | €30,826 | €10,385 | -€20,441 | -66.3% |
| Taxes, remuneration and social security | 45 | €17,256 | €7,135 | -€10,121 | -58.7% |
| Taxes | 450/3 | €17,256 | €7,135 | -€10,121 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,774 | €10,973 | -€1,801 | -14.1% |
| Other operating charges | 640/8 | €993 | €2,261 | +€1,268 | +128% |
| Gross operating margin | 9900 | €63,211 | €17,684 | -€45,527 | -72.0% |
| Operating profit (loss) | 9901 | €49,444 | €4,450 | -€44,994 | -91.0% |
| Financial income | 75/76B | €0 | €24 | +€24 | +48,300% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +48,300% |
| Financial charges | 65/66B | €769 | €502 | -€266 | -34.6% |
| Recurring financial charges | 65 | €769 | €502 | -€266 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €48,676 | €3,972 | -€44,703 | -91.8% |
| Income taxes | 67/77 | €10,159 | €1,161 | -€8,998 | -88.6% |
| Profit (loss) for the period | 9904 | €38,516 | €2,811 | -€35,705 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,516 | €2,811 | -€35,705 | -92.7% |
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 26 October 2026 via checked.be.