J&B Constructions: 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.
J&B Constructions
Largest movements
- Receivables within one year -€120,825
down €120,825 (-34.6%), from €349,116 to €228,291
of which Trade receivables: -€139,689
- Trade debts -€84,775
down €84,775 (-39.3%), from €215,440 to €130,664
- Tax, wage and social debts -€25,190
down €25,190 (-59.3%), from €42,497 to €17,306
of which Taxes: -€15,739
- Short-term financial debts -€18,526
down €18,526 (-46.2%), from €40,130 to €21,605
- Profit (loss) carried forward +€7,635
up €7,635 (+15.6%), from €48,786 to €56,421
- Write-downs +€22,384
new in 2025: €22,384
- Gross operating margin +€19,416
up €19,416 (+15.7%), from €123,450 to €142,866
- Staff costs -€14,212
down €14,212 (-12.9%), from €110,450 to €96,237
- Financial charges +€6,922
up €6,922 (+465.0%), from €1,489 to €8,410
- Other operating charges +€6,334
up €6,334 (+1919.7%), from €330 to €6,664
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 | €384,405 | €266,118 | -€118,288 | -30.8% |
| Fixed assets | 21/28 | €31,496 | €30,458 | -€1,038 | -3.3% |
| Tangible fixed assets | 22/27 | €4,819 | €3,781 | -€1,038 | -21.5% |
| Plant, machinery and equipment | 23 | €4,819 | €3,781 | -€1,038 | -21.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €26,677 | €26,677 | = | 0.0% |
| Current assets | 29/58 | €352,909 | €235,660 | -€117,250 | -33.2% |
| Amounts receivable within one year | 40/41 | €349,116 | €228,291 | -€120,825 | -34.6% |
| Trade receivables | 40 | €183,273 | €43,584 | -€139,689 | -76.2% |
| Other amounts receivable | 41 | €165,843 | €184,707 | +€18,864 | +11.4% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €3,793 | €7,369 | +€3,575 | +94.3% |
| Total equity and liabilities | 10/49 | €384,405 | €266,118 | -€118,288 | -30.8% |
| Equity | 10/15 | €83,170 | €90,805 | +€7,635 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,785 | €15,785 | = | 0.0% |
| Distributable reserves | 133 | €15,785 | €15,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,786 | €56,421 | +€7,635 | +15.6% |
| Amounts payable | 17/49 | €301,235 | €175,312 | -€125,923 | -41.8% |
| Amounts payable within one year | 42/48 | €301,235 | €175,312 | -€125,923 | -41.8% |
| Financial debts | 43 | €40,130 | €21,605 | -€18,526 | -46.2% |
| Credit institutions | 430/8 | €40,130 | €21,605 | -€18,526 | -46.2% |
| Trade debts | 44 | €215,440 | €130,664 | -€84,775 | -39.3% |
| Suppliers | 440/4 | €215,440 | €130,664 | -€84,775 | -39.3% |
| Taxes, remuneration and social security | 45 | €42,497 | €17,306 | -€25,190 | -59.3% |
| Taxes | 450/3 | €24,010 | €8,271 | -€15,739 | -65.6% |
| Remuneration and social security | 454/9 | €18,487 | €9,035 | -€9,451 | -51.1% |
| Other amounts payable | 47/48 | €3,169 | €5,737 | +€2,569 | +81.1% |
| Remuneration, social security and pensions | 62 | €110,450 | €96,237 | -€14,212 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €1,621 | +€245 | +17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,384 | +€22,384 | |
| Other operating charges | 640/8 | €330 | €6,664 | +€6,334 | +1919.7% |
| Gross operating margin | 9900 | €123,450 | €142,866 | +€19,416 | +15.7% |
| Operating profit (loss) | 9901 | €11,295 | €15,959 | +€4,665 | +41.3% |
| Financial income | 75/76B | €5,655 | €5,751 | +€96 | +1.7% |
| Recurring financial income | 75 | €5,655 | €5,751 | +€96 | +1.7% |
| Financial charges | 65/66B | €1,489 | €8,410 | +€6,922 | +465.0% |
| Recurring financial charges | 65 | €1,489 | €8,410 | +€6,922 | +465.0% |
| Profit (loss) for the period before taxes | 9903 | €15,461 | €13,301 | -€2,161 | -14.0% |
| Income taxes | 67/77 | €4,678 | €5,666 | +€988 | +21.1% |
| Profit (loss) for the period | 9904 | €10,784 | €7,635 | -€3,149 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,784 | €7,635 | -€3,149 | -29.2% |
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 11 October 2026 via checked.be.