J & J 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 & J CONSTRUCT
Largest movements
- Cash +€27,951
up €27,951 (+1369.8%), from €2,041 to €29,991
mainly Other debts (+€61,212) and Net result for the year (+€14,388)
- Tangible fixed assets -€13,190
down €13,190 (-3.3%), from €397,240 to €384,050
- Other debts +€61,212
up €61,212 (+399.9%), from €15,307 to €76,519
- Current portion of long-term debt -€48,594
down €48,594 (-65.0%), from €74,734 to €26,140
- Debts after one year -€17,807
down €17,807 (-6.8%), from €262,416 to €244,610
- Reserves +€14,388
up €14,388 (+52.3%), from €27,515 to €41,902
of which Distributable reserves: +€14,388
- Tax, wage and social debts +€5,949
up €5,949 (+163.7%), from €3,635 to €9,584
- Financial charges -€13,573
down €13,573 (-71.9%), from €18,877 to €5,303
- Taxes +€5,150
up €5,150 (+232.3%), from €2,217 to €7,367
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 | €404,826 | €417,475 | +€12,649 | +3.1% |
| Fixed assets | 21/28 | €397,240 | €384,050 | -€13,190 | -3.3% |
| Tangible fixed assets | 22/27 | €397,240 | €384,050 | -€13,190 | -3.3% |
| Land and buildings | 22 | €397,240 | €384,050 | -€13,190 | -3.3% |
| Current assets | 29/58 | €7,586 | €33,425 | +€25,839 | +340.6% |
| Amounts receivable within one year | 40/41 | €5,545 | €3,433 | -€2,112 | -38.1% |
| Trade receivables | 40 | €5,545 | €3,350 | -€2,195 | -39.6% |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Cash at bank and in hand | 54/58 | €2,041 | €29,991 | +€27,951 | +1369.8% |
| Total equity and liabilities | 10/49 | €404,826 | €417,475 | +€12,649 | +3.1% |
| Equity | 10/15 | €46,115 | €60,502 | +€14,388 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,515 | €41,902 | +€14,388 | +52.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,655 | €40,042 | +€14,388 | +56.1% |
| Amounts payable | 17/49 | €358,711 | €356,972 | -€1,739 | -0.5% |
| Amounts payable after more than one year | 17 | €262,416 | €244,610 | -€17,807 | -6.8% |
| Financial debts | 170/4 | €262,416 | €244,610 | -€17,807 | -6.8% |
| Amounts payable within one year | 42/48 | €96,295 | €112,363 | +€16,068 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €74,734 | €26,140 | -€48,594 | -65.0% |
| Trade debts | 44 | €2,618 | €120 | -€2,498 | -95.4% |
| Suppliers | 440/4 | €2,618 | €120 | -€2,498 | -95.4% |
| Taxes, remuneration and social security | 45 | €3,635 | €9,584 | +€5,949 | +163.7% |
| Taxes | 450/3 | €3,635 | €9,584 | +€5,949 | +163.7% |
| Other amounts payable | 47/48 | €15,307 | €76,519 | +€61,212 | +399.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,190 | €13,190 | = | 0.0% |
| Other operating charges | 640/8 | €2,827 | €3,086 | +€259 | +9.1% |
| Gross operating margin | 9900 | €43,152 | €43,334 | +€182 | +0.4% |
| Operating profit (loss) | 9901 | €27,135 | €27,058 | -€77 | -0.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18,877 | €5,303 | -€13,573 | -71.9% |
| Recurring financial charges | 65 | €18,877 | €5,303 | -€13,573 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €8,258 | €21,755 | +€13,497 | +163.4% |
| Income taxes | 67/77 | €2,217 | €7,367 | +€5,150 | +232.3% |
| Profit (loss) for the period | 9904 | €6,042 | €14,388 | +€8,346 | +138.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,042 | €14,388 | +€8,346 | +138.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.