GROUP JOHN CONSTRUCT: what changed
Two fiscal 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.
GROUP JOHN CONSTRUCT
Largest movements
- Receivables within one year +€864,331
up €864,331 (+222.4%), from €388,684 to €1.3m
of which Trade receivables: +€824,667
- Stocks and contracts +€20,271
new in 2024: €20,271
- Trade debts +€859,504
up €859,504 (+496.1%), from €173,241 to €1.0m
- Profit (loss) carried forward +€38,527
up €38,527 (+26.7%), from €144,089 to €182,616
- Tax, wage and social debts -€20,144
down €20,144 (-24.5%), from €82,108 to €61,964
of which Remuneration and social security: -€19,622
- Turnover -€406,596
down €406,596 (-57.7%), from €704,816 to €298,220
- Gross operating margin -€129,752
down €129,752 (-54.9%), from €236,417 to €106,664
- Purchases and services -€114,716
down €114,716 (-22.5%), from €510,799 to €396,083
- Taxes -€54,953
down €54,953, from €52,971 to -€1,982
- Staff costs +€27,288
up €27,288 (+80.6%), from €33,836 to €61,124
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,438 | €1,288,557 | +€886,119 | +220.2% |
| Fixed assets | 21/28 | €11,279 | €7,478 | -€3,801 | -33.7% |
| Tangible fixed assets | 22/27 | €11,144 | €7,343 | -€3,801 | -34.1% |
| Plant, machinery and equipment | 23 | €618 | €816 | +€199 | +32.2% |
| Furniture and vehicles | 24 | €10,526 | €6,526 | -€4,000 | -38.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €391,160 | €1,281,079 | +€889,920 | +227.5% |
| Stocks and contracts in progress | 3 | - | €20,271 | +€20,271 | |
| Stocks | 30/36 | - | €20,271 | +€20,271 | |
| Amounts receivable within one year | 40/41 | €388,684 | €1,253,015 | +€864,331 | +222.4% |
| Trade receivables | 40 | €380,259 | €1,204,926 | +€824,667 | +216.9% |
| Other amounts receivable | 41 | €8,425 | €48,089 | +€39,664 | +470.8% |
| Cash at bank and in hand | 54/58 | €2,475 | €5,716 | +€3,241 | +130.9% |
| Deferred charges and accrued income | 490/1 | - | €2,077 | +€2,077 | |
| Total equity and liabilities | 10/49 | €402,438 | €1,288,557 | +€886,119 | +220.2% |
| Equity | 10/15 | €147,089 | €185,616 | +€38,527 | +26.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,089 | €182,616 | +€38,527 | +26.7% |
| Amounts payable | 17/49 | €255,349 | €1,102,941 | +€847,592 | +331.9% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €255,349 | €1,099,941 | +€844,592 | +330.8% |
| Financial debts | 43 | - | €5,009 | +€5,009 | |
| Credit institutions | 430/8 | - | €5,009 | +€5,009 | |
| Trade debts | 44 | €173,241 | €1,032,746 | +€859,504 | +496.1% |
| Suppliers | 440/4 | €173,241 | €1,032,746 | +€859,504 | +496.1% |
| Taxes, remuneration and social security | 45 | €82,108 | €61,964 | -€20,144 | -24.5% |
| Taxes | 450/3 | €54,431 | €53,909 | -€522 | -1.0% |
| Remuneration and social security | 454/9 | €27,677 | €8,054 | -€19,622 | -70.9% |
| Other amounts payable | 47/48 | - | €223 | +€223 | |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Turnover | 70 | €704,816 | €298,220 | -€406,596 | -57.7% |
| Non-recurring operating income | 76A | €40 | €0 | -€40 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €510,799 | €396,083 | -€114,716 | -22.5% |
| Remuneration, social security and pensions | 62 | €33,836 | €61,124 | +€27,288 | +80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €4,255 | +€2,757 | +184.1% |
| Other operating charges | 640/8 | €3,559 | €180 | -€3,380 | -95.0% |
| Non-recurring operating charges | 66A | - | €25 | +€25 | |
| Gross operating margin | 9900 | €236,417 | €106,664 | -€129,752 | -54.9% |
| Operating profit (loss) | 9901 | €197,524 | €41,082 | -€156,442 | -79.2% |
| Financial income | 75/76B | €128 | €521 | +€393 | +306.6% |
| Recurring financial income | 75 | €77 | €521 | +€444 | +576.1% |
| Non-recurring financial income | 76B | €51 | - | -€51 | |
| Financial charges | 65/66B | €592 | €5,058 | +€4,466 | +754.2% |
| Recurring financial charges | 65 | €592 | €845 | +€253 | +42.7% |
| Non-recurring financial charges | 66B | €0 | €4,213 | +€4,213 | |
| Profit (loss) for the period before taxes | 9903 | €197,060 | €36,545 | -€160,515 | -81.5% |
| Income taxes | 67/77 | €52,971 | -€1,982 | -€54,953 | |
| Profit (loss) for the period | 9904 | €144,089 | €38,527 | -€105,563 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €144,089 | €38,527 | -€105,563 | -73.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.