Bouwonderneming J&W: 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.
Bouwonderneming J&W
Largest movements
- Receivables within one year -€43,584
down €43,584 (-82.0%), from €53,153 to €9,569
of which Trade receivables: -€31,430
- Cash -€41,198
down €41,198 (-64.3%), from €64,087 to €22,889
mainly Contributions, distributions and other (-€40,000) and Trade debts (-€24,558)
- Stocks and contracts +€22,493
up €22,493 (+17.0%), from €132,000 to €154,493
- Tangible fixed assets -€2,935
down €2,935 (-39.7%), from €7,391 to €4,456
of which Plant, machinery and equipment: -€1,688
- Reserves -€39,529
down €39,529 (-26.7%), from €147,958 to €108,429
- Trade debts -€24,558
down €24,558 (-90.0%), from €27,286 to €2,727
- Other debts -€4,888
down €4,888 (-65.1%), from €7,503 to €2,615
- Tax, wage and social debts +€2,739
up €2,739 (+34.3%), from €7,982 to €10,722
- Gross operating margin -€43,114
down €43,114 (-85.2%), from €50,628 to €7,514
- Taxes -€10,243
down €10,243 (-78.9%), from €12,982 to €2,739
- Financial income +€1,550
up €1,550 (+36.9%), from €4,202 to €5,752
- Other operating charges -€1,095
down €1,095 (-42.1%), from €2,602 to €1,508
- Financial charges +€763
up €763 (+15.7%), from €4,850 to €5,613
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 | €257,642 | €191,406 | -€66,236 | -25.7% |
| Fixed assets | 21/28 | €7,391 | €4,456 | -€2,935 | -39.7% |
| Tangible fixed assets | 22/27 | €7,391 | €4,456 | -€2,935 | -39.7% |
| Plant, machinery and equipment | 23 | €2,879 | €1,191 | -€1,688 | -58.6% |
| Furniture and vehicles | 24 | €4,512 | €3,265 | -€1,247 | -27.6% |
| Current assets | 29/58 | €250,251 | €186,951 | -€63,301 | -25.3% |
| Stocks and contracts in progress | 3 | €132,000 | €154,493 | +€22,493 | +17.0% |
| Contracts in progress | 37 | €132,000 | €154,493 | +€22,493 | +17.0% |
| Amounts receivable within one year | 40/41 | €53,153 | €9,569 | -€43,584 | -82.0% |
| Trade receivables | 40 | €31,430 | €0 | -€31,430 | -100% |
| Other amounts receivable | 41 | €21,723 | €9,569 | -€12,153 | -55.9% |
| Cash at bank and in hand | 54/58 | €64,087 | €22,889 | -€41,198 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,012 | €0 | -€1,012 | -100% |
| Total equity and liabilities | 10/49 | €257,642 | €191,406 | -€66,236 | -25.7% |
| Equity | 10/15 | €214,872 | €175,343 | -€39,529 | -18.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €147,958 | €108,429 | -€39,529 | -26.7% |
| Distributable reserves | 133 | €147,958 | €108,429 | -€39,529 | -26.7% |
| Profit (loss) carried forward | 14 | €46,913 | €46,913 | = | 0.0% |
| Amounts payable | 17/49 | €42,771 | €16,064 | -€26,707 | -62.4% |
| Amounts payable within one year | 42/48 | €42,771 | €16,064 | -€26,707 | -62.4% |
| Trade debts | 44 | €27,286 | €2,727 | -€24,558 | -90.0% |
| Suppliers | 440/4 | €27,286 | €2,727 | -€24,558 | -90.0% |
| Taxes, remuneration and social security | 45 | €7,982 | €10,722 | +€2,739 | +34.3% |
| Taxes | 450/3 | €7,982 | €10,722 | +€2,739 | +34.3% |
| Other amounts payable | 47/48 | €7,503 | €2,615 | -€4,888 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,081 | €2,935 | -€146 | -4.7% |
| Other operating charges | 640/8 | €2,602 | €1,508 | -€1,095 | -42.1% |
| Gross operating margin | 9900 | €50,628 | €7,514 | -€43,114 | -85.2% |
| Operating profit (loss) | 9901 | €44,945 | €3,071 | -€41,874 | -93.2% |
| Financial income | 75/76B | €4,202 | €5,752 | +€1,550 | +36.9% |
| Recurring financial income | 75 | €4,202 | €5,752 | +€1,550 | +36.9% |
| Financial charges | 65/66B | €4,850 | €5,613 | +€763 | +15.7% |
| Recurring financial charges | 65 | €4,850 | €5,613 | +€763 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €44,297 | €3,210 | -€41,086 | -92.8% |
| Income taxes | 67/77 | €12,982 | €2,739 | -€10,243 | -78.9% |
| Profit (loss) for the period | 9904 | €31,314 | €471 | -€30,843 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,314 | €471 | -€30,843 | -98.5% |
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 20 October 2026 via checked.be.