J.B. 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.
J.B. CONSTRUCT
Largest movements
- Receivables within one year +€33,943
up €33,943 (+47.2%), from €71,856 to €105,799
of which Trade receivables: +€25,363
- Cash +€12,516
up €12,516 (+196.0%), from €6,385 to €18,901
mainly Net result for the year (+€32,453) and Trade debts (+€10,050)
- Tangible fixed assets -€7,407
down €7,407 (-35.0%), from €21,133 to €13,727
of which Furniture and vehicles: -€6,363
- Profit (loss) carried forward +€32,453
up €32,453 (+129.5%), from €25,063 to €57,517
- Trade debts +€10,050
up €10,050 (+414.5%), from €2,424 to €12,474
- Debts after one year -€7,562
down €7,562 (-57.9%), from €13,053 to €5,491
- Tax, wage and social debts +€4,853
up €4,853 (+69.4%), from €6,994 to €11,848
of which Taxes: +€6,253
- Gross operating margin +€33,660
up €33,660 (+188.9%), from €17,821 to €51,481
- Taxes +€9,816
up €9,816 (+979.6%), from €1,002 to €10,818
- Depreciation -€3,122
down €3,122 (-29.7%), from €10,529 to €7,407
- Financial charges -€1,370
down €1,370 (-86.3%), from €1,588 to €218
- Other operating charges -€836
down €836 (-58.8%), from €1,421 to €585
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.
Cash bridge derived
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 | €99,375 | €138,427 | +€39,052 | +39.3% |
| Fixed assets | 21/28 | €21,133 | €13,727 | -€7,407 | -35.0% |
| Tangible fixed assets | 22/27 | €21,133 | €13,727 | -€7,407 | -35.0% |
| Plant, machinery and equipment | 23 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Furniture and vehicles | 24 | €19,090 | €12,726 | -€6,363 | -33.3% |
| Leasing and similar rights | 25 | €44 | - | -€44 | |
| Current assets | 29/58 | €78,242 | €124,701 | +€46,459 | +59.4% |
| Amounts receivable within one year | 40/41 | €71,856 | €105,799 | +€33,943 | +47.2% |
| Trade receivables | 40 | €68,679 | €94,042 | +€25,363 | +36.9% |
| Other amounts receivable | 41 | €3,177 | €11,757 | +€8,580 | +270.0% |
| Cash at bank and in hand | 54/58 | €6,385 | €18,901 | +€12,516 | +196.0% |
| Total equity and liabilities | 10/49 | €99,375 | €138,427 | +€39,052 | +39.3% |
| Equity | 10/15 | €35,063 | €67,517 | +€32,453 | +92.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,063 | €57,517 | +€32,453 | +129.5% |
| Amounts payable | 17/49 | €64,312 | €70,911 | +€6,599 | +10.3% |
| Amounts payable after more than one year | 17 | €13,053 | €5,491 | -€7,562 | -57.9% |
| Financial debts | 170/4 | €13,053 | €5,491 | -€7,562 | -57.9% |
| Amounts payable within one year | 42/48 | €51,259 | €65,420 | +€14,161 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €8,204 | €7,562 | -€642 | -7.8% |
| Trade debts | 44 | €2,424 | €12,474 | +€10,050 | +414.5% |
| Suppliers | 440/4 | €2,424 | €12,474 | +€10,050 | +414.5% |
| Taxes, remuneration and social security | 45 | €6,994 | €11,848 | +€4,853 | +69.4% |
| Taxes | 450/3 | €5,594 | €11,848 | +€6,253 | +111.8% |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €33,636 | €33,536 | -€100 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,529 | €7,407 | -€3,122 | -29.7% |
| Other operating charges | 640/8 | €1,421 | €585 | -€836 | -58.8% |
| Gross operating margin | 9900 | €17,821 | €51,481 | +€33,660 | +188.9% |
| Operating profit (loss) | 9901 | €5,871 | €43,489 | +€37,618 | +640.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,588 | €218 | -€1,370 | -86.3% |
| Recurring financial charges | 65 | €1,588 | €218 | -€1,370 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €4,286 | €43,271 | +€38,985 | +909.7% |
| Income taxes | 67/77 | €1,002 | €10,818 | +€9,816 | +979.6% |
| Profit (loss) for the period | 9904 | €3,284 | €32,453 | +€29,170 | +888.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,284 | €32,453 | +€29,170 | +888.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.