J.E CONSTRUIT: 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.E CONSTRUIT
Largest movements
- Receivables within one year -€18,743
down €18,743 (-44.1%), from €42,509 to €23,766
of which Trade receivables: -€20,558
- Cash +€16,479
up €16,479 (+21.1%), from €78,029 to €94,508
mainly Receivables within one year (+€18,743) and Depreciation (+€17,168)
- Tangible fixed assets -€14,291
down €14,291 (-13.8%), from €103,635 to €89,344
of which Furniture and vehicles: -€7,751
- Debts after one year -€22,705
down €22,705 (-47.0%), from €48,284 to €25,579
- Reserves +€10,464
up €10,464 (+19.4%), from €53,898 to €64,362
of which Distributable reserves: +€10,464
- Tax, wage and social debts -€5,318
down €5,318 (-22.0%), from €24,136 to €18,819
of which Remuneration and social security: -€7,179
- Staff costs +€18,901
up €18,901 (+22.9%), from €82,391 to €101,292
- Gross operating margin +€7,093
up €7,093 (+5.2%), from €135,504 to €142,597
- Other operating charges +€5,252
up €5,252 (+411.1%), from €1,278 to €6,530
- Taxes -€4,429
down €4,429 (-45.6%), from €9,704 to €5,274
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 | €224,173 | €207,618 | -€16,555 | -7.4% |
| Fixed assets | 21/28 | €103,635 | €89,344 | -€14,291 | -13.8% |
| Tangible fixed assets | 22/27 | €103,635 | €89,344 | -€14,291 | -13.8% |
| Land and buildings | 22 | €82,500 | €75,000 | -€7,500 | -9.1% |
| Plant, machinery and equipment | 23 | €1,304 | €2,264 | +€959 | +73.6% |
| Furniture and vehicles | 24 | €19,831 | €12,081 | -€7,751 | -39.1% |
| Current assets | 29/58 | €120,538 | €118,274 | -€2,264 | -1.9% |
| Amounts receivable within one year | 40/41 | €42,509 | €23,766 | -€18,743 | -44.1% |
| Trade receivables | 40 | €40,761 | €20,204 | -€20,558 | -50.4% |
| Other amounts receivable | 41 | €1,747 | €3,562 | +€1,815 | +103.9% |
| Cash at bank and in hand | 54/58 | €78,029 | €94,508 | +€16,479 | +21.1% |
| Total equity and liabilities | 10/49 | €224,173 | €207,618 | -€16,555 | -7.4% |
| Equity | 10/15 | €128,191 | €138,655 | +€10,464 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,898 | €64,362 | +€10,464 | +19.4% |
| Non-distributable reserves | 130/1 | €1,916 | €1,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,916 | €1,916 | = | 0.0% |
| Distributable reserves | 133 | €51,982 | €62,446 | +€10,464 | +20.1% |
| Profit (loss) carried forward | 14 | €55,693 | €55,693 | = | 0.0% |
| Amounts payable | 17/49 | €95,982 | €68,963 | -€27,019 | -28.1% |
| Amounts payable after more than one year | 17 | €48,284 | €25,579 | -€22,705 | -47.0% |
| Financial debts | 170/4 | €48,284 | €25,579 | -€22,705 | -47.0% |
| Amounts payable within one year | 42/48 | €47,648 | €43,384 | -€4,264 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €22,174 | €22,705 | +€531 | +2.4% |
| Trade debts | 44 | €454 | €1,011 | +€557 | +122.7% |
| Suppliers | 440/4 | €454 | €1,011 | +€557 | +122.7% |
| Taxes, remuneration and social security | 45 | €24,136 | €18,819 | -€5,318 | -22.0% |
| Taxes | 450/3 | €15,958 | €17,819 | +€1,861 | +11.7% |
| Remuneration and social security | 454/9 | €8,179 | €1,000 | -€7,179 | -87.8% |
| Other amounts payable | 47/48 | €884 | €850 | -€34 | -3.9% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €82,391 | €101,292 | +€18,901 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,292 | €17,168 | -€1,125 | -6.1% |
| Other operating charges | 640/8 | €1,278 | €6,530 | +€5,252 | +411.1% |
| Gross operating margin | 9900 | €135,504 | €142,597 | +€7,093 | +5.2% |
| Operating profit (loss) | 9901 | €33,543 | €17,608 | -€15,935 | -47.5% |
| Financial income | 75/76B | €455 | €0 | -€455 | -100.0% |
| Recurring financial income | 75 | €455 | €0 | -€455 | -100.0% |
| Financial charges | 65/66B | €2,371 | €1,870 | -€501 | -21.1% |
| Recurring financial charges | 65 | €2,371 | €1,870 | -€501 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €31,627 | €15,738 | -€15,889 | -50.2% |
| Income taxes | 67/77 | €9,704 | €5,274 | -€4,429 | -45.6% |
| Profit (loss) for the period | 9904 | €21,923 | €10,464 | -€11,459 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,923 | €10,464 | -€11,459 | -52.3% |
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 30 September 2026 via checked.be.