J.E. UNICONSTRUCT: 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.
What changed
J.E. UNICONSTRUCT
NACE 41.001, General construction of residential buildings
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€17,377
2023 · €12,684+€4,692
Equity
€33,061
2023 · €15,684+€17,377
Cash
€37,769
2023 · €16,979+€20,790
Balance sheet total
€64,260
2023 · €33,451+€30,808
Largest movements
Assets
- Cash +€20,790
up €20,790 (+122.4%), from €16,979 to €37,769
mainly Net result for the year (+€17,377) and Trade debts (+€13,432)
- Tangible fixed assets +€20,000
new in 2024: €20,000
of which Furniture and vehicles: +€20,000
- Receivables within one year -€9,982
down €9,982 (-60.6%), from €16,473 to €6,491
of which Trade receivables: -€14,187
Equity and liabilities
- Profit (loss) carried forward +€17,377
up €17,377 (+137.0%), from €12,684 to €30,061
- Trade debts +€13,432
up €13,432 (+240.3%), from €5,589 to €19,021
of which Bills of exchange payable: +€11,424
Income statement
- Purchases and services +€368,526
up €368,526 (+152.7%), from €241,297 to €609,823
- Turnover -€258,740
no longer reported in 2024 (was €258,740)
- Gross operating margin +€5,836
up €5,836 (+33.5%), from €17,443 to €23,279
- Depreciation +€5,000
new in 2024: €5,000
- Taxes -€4,228
down €4,228 (-100.0%), from €4,228 to €0
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.
Result 2023
€12,684
Gross operating margin
+€5,836
Staff costs
+€20
Depreciation
-€5,000
Other operating charges
-€137
Financial income
-€50
Financial charges
-€204
Taxes
+€4,228
Result 2024
€17,377
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.
From operations
+€45,790
Investment
-€25,000
Financing
€0
Cash 2023
€16,979
From operations (derived)
+€45,790
Net result for the year
+€17,377
Depreciation
+€5,000
Receivables within one year
+€9,982
Trade debts
+€13,432
Investment (derived)
-€25,000
Investment in fixed assets (net)
-€25,000
Cash 2024
€37,769
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,451 | €64,260 | +€30,808 | +92.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €20,000 | +€20,000 | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €20,000 | +€20,000 | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €20,000 | +€20,000 | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €33,451 | €44,260 | +€10,808 | +32.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €16,473 | €6,491 | -€9,982 | -60.6% |
| Trade receivables | 40 | €14,369 | €182 | -€14,187 | -98.7% |
| Other amounts receivable | 41 | €2,104 | €6,309 | +€4,205 | +199.9% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €16,979 | €37,769 | +€20,790 | +122.4% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €33,451 | €64,260 | +€30,808 | +92.1% |
| Equity | 10/15 | €15,684 | €33,061 | +€17,377 | +110.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €12,684 | €30,061 | +€17,377 | +137.0% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €17,767 | €31,199 | +€13,432 | +75.6% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €17,767 | €31,199 | +€13,432 | +75.6% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €5,589 | €19,021 | +€13,432 | +240.3% |
| Suppliers | 440/4 | €5,589 | €7,596 | +€2,007 | +35.9% |
| Bills of exchange payable | 441 | - | €11,424 | +€11,424 | |
| Advances received on contracts in progress | 46 | €7,950 | €7,950 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,228 | €4,228 | = | 0.0% |
| Taxes | 450/3 | €4,228 | €4,228 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €258,740 | - | -€258,740 | |
| Goods, raw materials, services and sundry goods | 60/61 | €241,297 | €609,823 | +€368,526 | +152.7% |
| Remuneration, social security and pensions | 62 | €137 | €118 | -€20 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,000 | +€5,000 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | - | €137 | +€137 | |
| Gross operating margin | 9900 | €17,443 | €23,279 | +€5,836 | +33.5% |
| Operating profit (loss) | 9901 | €17,305 | €18,024 | +€718 | +4.2% |
| Financial income | 75/76B | €50 | €0 | -€50 | -100.0% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100.0% |
| Financial charges | 65/66B | €443 | €647 | +€204 | +46.0% |
| Recurring financial charges | 65 | €443 | €647 | +€204 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | €16,912 | €17,377 | +€464 | +2.7% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €4,228 | €0 | -€4,228 | -100.0% |
| Profit (loss) for the period | 9904 | €12,684 | €17,377 | +€4,692 | +37.0% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €12,684 | €17,377 | +€4,692 | +37.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.