J.J.M. 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.M. CONSTRUCT
Largest movements
- Cash +€11,631
up €11,631 (+6569.6%), from €177 to €11,808
mainly Trade debts (+€12,251) and Net result for the year (+€2,501)
- Receivables within one year +€2,134
up €2,134 (+5.9%), from €36,116 to €38,250
of which Other amounts receivable: +€1,199
- Trade debts +€12,251
up €12,251 (+854.0%), from €1,435 to €13,686
- Profit (loss) carried forward +€2,501
up €2,501 (+23.6%), from €10,604 to €13,106
- Tax, wage and social debts -€940
down €940 (-20.3%), from €4,642 to €3,702
of which Remuneration and social security: -€740
- Gross operating margin +€6,123
up €6,123, from -€67 to €6,056
- Other operating charges +€4,262
up €4,262 (+1749.6%), from €244 to €4,506
- Depreciation -€3,601
down €3,601 (-93.8%), from €3,841 to €239
- Financial income +€251
up €251 (+23.2%), from €1,082 to €1,332
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 | €37,141 | €50,953 | +€13,812 | +37.2% |
| Fixed assets | 21/28 | €847 | €895 | +€48 | +5.7% |
| Tangible fixed assets | 22/27 | €525 | €573 | +€48 | +9.1% |
| Plant, machinery and equipment | 23 | €525 | €573 | +€48 | +9.1% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €36,293 | €50,058 | +€13,764 | +37.9% |
| Amounts receivable within one year | 40/41 | €36,116 | €38,250 | +€2,134 | +5.9% |
| Trade receivables | 40 | €13,778 | €14,713 | +€935 | +6.8% |
| Other amounts receivable | 41 | €22,338 | €23,536 | +€1,199 | +5.4% |
| Cash at bank and in hand | 54/58 | €177 | €11,808 | +€11,631 | +6569.6% |
| Total equity and liabilities | 10/49 | €37,141 | €50,953 | +€13,812 | +37.2% |
| Equity | 10/15 | €31,064 | €33,566 | +€2,501 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,604 | €13,106 | +€2,501 | +23.6% |
| Amounts payable | 17/49 | €6,076 | €17,387 | +€11,311 | +186.2% |
| Amounts payable within one year | 42/48 | €6,076 | €17,387 | +€11,311 | +186.2% |
| Trade debts | 44 | €1,435 | €13,686 | +€12,251 | +854.0% |
| Suppliers | 440/4 | €1,435 | €13,686 | +€12,251 | +854.0% |
| Taxes, remuneration and social security | 45 | €4,642 | €3,702 | -€940 | -20.3% |
| Taxes | 450/3 | €902 | €702 | -€200 | -22.2% |
| Remuneration and social security | 454/9 | €3,740 | €3,000 | -€740 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,841 | €239 | -€3,601 | -93.8% |
| Other operating charges | 640/8 | €244 | €4,506 | +€4,262 | +1749.6% |
| Gross operating margin | 9900 | -€67 | €6,056 | +€6,123 | |
| Operating profit (loss) | 9901 | -€4,151 | €1,311 | +€5,462 | |
| Financial income | 75/76B | €1,082 | €1,332 | +€251 | +23.2% |
| Recurring financial income | 75 | €1,082 | €1,332 | +€251 | +23.2% |
| Financial charges | 65/66B | €122 | €142 | +€21 | +16.9% |
| Recurring financial charges | 65 | €122 | €142 | +€21 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,191 | €2,501 | +€5,692 | |
| Profit (loss) for the period | 9904 | -€3,191 | €2,501 | +€5,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,191 | €2,501 | +€5,692 |
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 3 October 2026 via checked.be.