J-Lucy Construction: 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-Lucy Construction
Largest movements
- Tangible fixed assets -€13,082
down €13,082 (-19.5%), from €67,159 to €54,077
of which Leasing and similar rights: -€8,600
- Deferred charges and accrued income -€8,575
down €8,575 (-82.9%), from €10,346 to €1,771
- Cash +€2,782
new in 2025: €2,782
mainly Depreciation (+€17,002) and Net result for the year (+€9,870)
- Receivables within one year +€923
up €923 (+100%), from €918 to €1,841
- Debts after one year -€15,272
down €15,272 (-34.3%), from €44,474 to €29,203
- Short-term financial debts -€10,161
no longer reported in 2025 (was €10,161)
- Profit (loss) carried forward +€9,157
no longer reported in 2025 (was -€9,157)
- Trade debts -€4,780
down €4,780 (-69.7%), from €6,860 to €2,079
- Tax, wage and social debts +€1,228
up €1,228 (+70.4%), from €1,744 to €2,971
of which Remuneration and social security: +€1,250
- Gross operating margin +€20,531
up €20,531 (+168%), from €12,224 to €32,755
- Depreciation +€1,493
up €1,493 (+9.6%), from €15,509 to €17,002
- Other operating charges -€561
down €561 (-28.1%), from €1,995 to €1,434
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 | €81,423 | €63,471 | -€17,952 | -22.0% |
| Fixed assets | 21/28 | €67,159 | €54,077 | -€13,082 | -19.5% |
| Tangible fixed assets | 22/27 | €67,159 | €54,077 | -€13,082 | -19.5% |
| Plant, machinery and equipment | 23 | €1,515 | €1,115 | -€400 | -26.4% |
| Furniture and vehicles | 24 | €34,119 | €30,037 | -€4,082 | -12.0% |
| Leasing and similar rights | 25 | €31,525 | €22,925 | -€8,600 | -27.3% |
| Current assets | 29/58 | €14,264 | €9,394 | -€4,870 | -34.1% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €918 | €1,841 | +€923 | +100% |
| Other amounts receivable | 41 | €918 | €1,841 | +€923 | +100% |
| Cash at bank and in hand | 54/58 | - | €2,782 | +€2,782 | |
| Deferred charges and accrued income | 490/1 | €10,346 | €1,771 | -€8,575 | -82.9% |
| Total equity and liabilities | 10/49 | €81,423 | €63,471 | -€17,952 | -22.0% |
| Equity | 10/15 | -€6,657 | €3,213 | +€9,870 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €713 | +€713 | |
| Distributable reserves | 133 | - | €713 | +€713 | |
| Profit (loss) carried forward | 14 | -€9,157 | - | +€9,157 | |
| Amounts payable | 17/49 | €88,080 | €60,258 | -€27,822 | -31.6% |
| Amounts payable after more than one year | 17 | €44,474 | €29,203 | -€15,272 | -34.3% |
| Financial debts | 170/4 | €44,474 | €29,203 | -€15,272 | -34.3% |
| Amounts payable within one year | 42/48 | €42,106 | €28,801 | -€13,304 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €14,471 | €15,272 | +€801 | +5.5% |
| Financial debts | 43 | €10,161 | - | -€10,161 | |
| Credit institutions | 430/8 | €10,161 | - | -€10,161 | |
| Trade debts | 44 | €6,860 | €2,079 | -€4,780 | -69.7% |
| Suppliers | 440/4 | €6,860 | €2,079 | -€4,780 | -69.7% |
| Taxes, remuneration and social security | 45 | €1,744 | €2,971 | +€1,228 | +70.4% |
| Taxes | 450/3 | €1,744 | €1,721 | -€22 | -1.3% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €8,870 | €8,479 | -€391 | -4.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,254 | +€754 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,509 | €17,002 | +€1,493 | +9.6% |
| Other operating charges | 640/8 | €1,995 | €1,434 | -€561 | -28.1% |
| Gross operating margin | 9900 | €12,224 | €32,755 | +€20,531 | +168% |
| Operating profit (loss) | 9901 | -€5,280 | €14,320 | +€19,600 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -91.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -91.7% |
| Financial charges | 65/66B | €4,064 | €4,379 | +€315 | +7.8% |
| Recurring financial charges | 65 | €4,064 | €4,379 | +€315 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,344 | €9,941 | +€19,285 | |
| Income taxes | 67/77 | - | €71 | +€71 | |
| Profit (loss) for the period | 9904 | -€9,344 | €9,870 | +€19,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,344 | €9,870 | +€19,213 |
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 30 October 2026 via checked.be.