J&P 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&P Construct
Largest movements
- Receivables within one year -€7,953
down €7,953 (-77.0%), from €10,335 to €2,382
of which Trade receivables: -€6,204
- Deferred charges and accrued income -€400
no longer reported in 2025 (was €400)
- Trade debts -€6,213
down €6,213 (-99.9%), from €6,221 to €8
of which Bills of exchange payable: -€3,700
- Tax, wage and social debts -€1,193
no longer reported in 2025 (was €1,193)
- Profit (loss) carried forward -€503
down €503 (-2.4%), from -€21,113 to -€21,616
- Other debts -€449
down €449 (-37.3%), from €1,203 to €754
- Gross operating margin -€9,738
down €9,738 (-98.7%), from €9,871 to €133
- Taxes -€340
down €340 (-49.9%), from €681 to €341
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 | €11,689 | €3,337 | -€8,352 | -71.4% |
| Fixed assets | 21/28 | €54 | €54 | = | 0.0% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €11,635 | €3,283 | -€8,352 | -71.8% |
| Amounts receivable within one year | 40/41 | €10,335 | €2,382 | -€7,953 | -77.0% |
| Trade receivables | 40 | €8,004 | €1,800 | -€6,204 | -77.5% |
| Other amounts receivable | 41 | €2,332 | €582 | -€1,750 | -75.0% |
| Cash at bank and in hand | 54/58 | €899 | €901 | +€2 | +0.2% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €11,689 | €3,337 | -€8,352 | -71.4% |
| Equity | 10/15 | €3,072 | €2,569 | -€503 | -16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,585 | €5,585 | = | 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% |
| Distributable reserves | 133 | €3,725 | €3,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,113 | -€21,616 | -€503 | -2.4% |
| Amounts payable | 17/49 | €8,617 | €769 | -€7,848 | -91.1% |
| Amounts payable within one year | 42/48 | €8,617 | €769 | -€7,848 | -91.1% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €6,221 | €8 | -€6,213 | -99.9% |
| Suppliers | 440/4 | €2,521 | €8 | -€2,513 | -99.7% |
| Bills of exchange payable | 441 | €3,700 | - | -€3,700 | |
| Taxes, remuneration and social security | 45 | €1,193 | - | -€1,193 | |
| Taxes | 450/3 | €1,193 | - | -€1,193 | |
| Other amounts payable | 47/48 | €1,203 | €754 | -€449 | -37.3% |
| Other operating charges | 640/8 | €171 | €120 | -€51 | -29.8% |
| Gross operating margin | 9900 | €9,871 | €133 | -€9,738 | -98.7% |
| Operating profit (loss) | 9901 | €9,700 | €13 | -€9,687 | -99.9% |
| Financial income | 75/76B | €13 | €6 | -€7 | -55.2% |
| Recurring financial income | 75 | €13 | €6 | -€7 | -55.2% |
| Financial charges | 65/66B | €184 | €182 | -€2 | -1.2% |
| Recurring financial charges | 65 | €184 | €118 | -€66 | -35.9% |
| Non-recurring financial charges | 66B | - | €64 | +€64 | |
| Profit (loss) for the period before taxes | 9903 | €9,529 | -€162 | -€9,692 | |
| Income taxes | 67/77 | €681 | €341 | -€340 | -49.9% |
| Profit (loss) for the period | 9904 | €8,848 | -€503 | -€9,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,848 | -€503 | -€9,351 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.