J.B.L.Constructies: 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.L.Constructies
Largest movements
- Tangible fixed assets -€17,919
down €17,919 (-16.3%), from €109,949 to €92,030
of which Other tangible fixed assets: -€19,158
- Stocks and contracts -€10,000
down €10,000 (-48.2%), from €20,750 to €10,750
of which Contracts in progress: -€10,000
- Cash +€7,844
up €7,844 (+164%), from €4,774 to €12,618
mainly Depreciation (+€22,245) and Stocks and contracts (+€10,000)
- Receivables within one year +€3,026
up €3,026 (+129%), from €2,340 to €5,366
of which Trade receivables: +€1,565
- Debts after one year -€28,966
down €28,966 (-18.1%), from €159,625 to €130,659
- Profit (loss) carried forward +€8,533
up €8,533 (+6.2%), from -€136,713 to -€128,180
- Trade debts +€1,786
up €1,786 (+91.3%), from €1,956 to €3,742
- Gross operating margin +€15,605
up €15,605 (+74.2%), from €21,021 to €36,626
- Depreciation -€3,869
down €3,869 (-14.8%), from €26,114 to €22,245
- Financial income +€3,644
up €3,644 (+2,106%), from €173 to €3,817
of which Non-recurring financial income: +€3,814
- Financial charges -€833
down €833 (-11.4%), from €7,282 to €6,449
- Other operating charges +€377
up €377 (+13.3%), from €2,839 to €3,216
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 | €138,970 | €121,174 | -€17,796 | -12.8% |
| Fixed assets | 21/28 | €109,949 | €92,030 | -€17,919 | -16.3% |
| Tangible fixed assets | 22/27 | €109,949 | €92,030 | -€17,919 | -16.3% |
| Plant, machinery and equipment | 23 | €5,455 | €6,694 | +€1,239 | +22.7% |
| Other tangible fixed assets | 26 | €104,494 | €85,336 | -€19,158 | -18.3% |
| Current assets | 29/58 | €29,021 | €29,144 | +€123 | +0.4% |
| Stocks and contracts in progress | 3 | €20,750 | €10,750 | -€10,000 | -48.2% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Contracts in progress | 37 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €2,340 | €5,366 | +€3,026 | +129% |
| Trade receivables | 40 | €121 | €1,686 | +€1,565 | +1,293% |
| Other amounts receivable | 41 | €2,219 | €3,680 | +€1,461 | +65.8% |
| Cash at bank and in hand | 54/58 | €4,774 | €12,618 | +€7,844 | +164% |
| Deferred charges and accrued income | 490/1 | €1,157 | €410 | -€747 | -64.6% |
| Total equity and liabilities | 10/49 | €138,970 | €121,174 | -€17,796 | -12.8% |
| Equity | 10/15 | -€54,643 | -€46,110 | +€8,533 | +15.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €12,070 | €12,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,070 | €12,070 | = | 0.0% |
| Other | 1319 | €12,070 | €12,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,713 | -€128,180 | +€8,533 | +6.2% |
| Amounts payable | 17/49 | €193,613 | €167,284 | -€26,329 | -13.6% |
| Amounts payable after more than one year | 17 | €159,625 | €130,659 | -€28,966 | -18.1% |
| Financial debts | 170/4 | €159,625 | €130,659 | -€28,966 | -18.1% |
| Amounts payable within one year | 42/48 | €33,988 | €36,625 | +€2,637 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €27,874 | €28,620 | +€746 | +2.7% |
| Trade debts | 44 | €1,956 | €3,742 | +€1,786 | +91.3% |
| Suppliers | 440/4 | €1,956 | €3,742 | +€1,786 | +91.3% |
| Taxes, remuneration and social security | 45 | €4,158 | €4,263 | +€105 | +2.5% |
| Taxes | 450/3 | €4,158 | €4,263 | +€105 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,114 | €22,245 | -€3,869 | -14.8% |
| Other operating charges | 640/8 | €2,839 | €3,216 | +€377 | +13.3% |
| Gross operating margin | 9900 | €21,021 | €36,626 | +€15,605 | +74.2% |
| Operating profit (loss) | 9901 | -€7,932 | €11,165 | +€19,097 | |
| Financial income | 75/76B | €173 | €3,817 | +€3,644 | +2,106% |
| Recurring financial income | 75 | €173 | €3 | -€170 | -98.3% |
| Non-recurring financial income | 76B | - | €3,814 | +€3,814 | |
| Financial charges | 65/66B | €7,282 | €6,449 | -€833 | -11.4% |
| Recurring financial charges | 65 | €7,282 | €6,449 | -€833 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,041 | €8,533 | +€23,574 | |
| Profit (loss) for the period | 9904 | -€15,041 | €8,533 | +€23,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,041 | €8,533 | +€23,574 |
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 19 October 2026 via checked.be.