J&J PRO BUILD: 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&J PRO BUILD
Largest movements
- Receivables within one year +€11,106
up €11,106 (+30.2%), from €36,810 to €47,915
of which Other amounts receivable: +€5,974
- Cash +€840
up €840 (+5,204%), from €16 to €857
mainly Trade debts (+€9,827) and Net result for the year (+€3,720)
- Trade debts +€9,827
up €9,827 (+53.5%), from €18,377 to €28,205
- Profit (loss) carried forward +€3,720
up €3,720 (+133%), from €2,798 to €6,518
- Other debts -€3,056
no longer reported in 2025 (was €3,056)
- Tax, wage and social debts +€1,454
up €1,454 (+61.3%), from €2,371 to €3,825
- Turnover -€47,846
no longer reported in 2025 (was €47,846)
- Purchases and services -€42,754
no longer reported in 2025 (was €42,754)
- Gross operating margin +€3,936
up €3,936 (+77.3%), from €5,092 to €9,028
- Taxes +€1,229
up €1,229 (+145%), from €846 to €2,075
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 | €36,826 | €48,772 | +€11,946 | +32.4% |
| Current assets | 29/58 | €36,826 | €48,772 | +€11,946 | +32.4% |
| Amounts receivable within one year | 40/41 | €36,810 | €47,915 | +€11,106 | +30.2% |
| Trade receivables | 40 | €34,670 | €39,802 | +€5,132 | +14.8% |
| Other amounts receivable | 41 | €2,140 | €8,113 | +€5,974 | +279% |
| Cash at bank and in hand | 54/58 | €16 | €857 | +€840 | +5,204% |
| Total equity and liabilities | 10/49 | €36,826 | €48,772 | +€11,946 | +32.4% |
| Equity | 10/15 | €3,798 | €7,518 | +€3,720 | +98.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,798 | €6,518 | +€3,720 | +133% |
| Provisions and deferred taxes | 16 | €9,224 | €9,224 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,224 | €9,224 | = | 0.0% |
| Environmental obligations | 163 | €9,224 | €9,224 | = | 0.0% |
| Amounts payable | 17/49 | €23,804 | €32,030 | +€8,226 | +34.6% |
| Amounts payable within one year | 42/48 | €23,804 | €32,030 | +€8,226 | +34.6% |
| Trade debts | 44 | €18,377 | €28,205 | +€9,827 | +53.5% |
| Suppliers | 440/4 | €18,377 | €28,205 | +€9,827 | +53.5% |
| Taxes, remuneration and social security | 45 | €2,371 | €3,825 | +€1,454 | +61.3% |
| Taxes | 450/3 | €2,371 | €3,825 | +€1,454 | +61.3% |
| Other amounts payable | 47/48 | €3,056 | - | -€3,056 | |
| Turnover | 70 | €47,846 | - | -€47,846 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,754 | - | -€42,754 | |
| Remuneration, social security and pensions | 62 | €31 | €218 | +€187 | +595% |
| Other operating charges | 640/8 | €1,160 | €1,511 | +€351 | +30.2% |
| Gross operating margin | 9900 | €5,092 | €9,028 | +€3,936 | +77.3% |
| Operating profit (loss) | 9901 | €3,900 | €7,299 | +€3,399 | +87.2% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €1,569 | €1,533 | -€36 | -2.3% |
| Recurring financial charges | 65 | €1,569 | €1,533 | -€36 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €2,331 | €5,795 | +€3,465 | +149% |
| Income taxes | 67/77 | €846 | €2,075 | +€1,229 | +145% |
| Profit (loss) for the period | 9904 | €1,484 | €3,720 | +€2,236 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €1,484 | €3,720 | +€2,236 | +151% |
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 27 October 2026 via checked.be.