J & P 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 & P CONSTRUCTION
Largest movements
- Cash +€37,484
up €37,484 (+371%), from €10,104 to €47,588
mainly Depreciation (+€31,123) and Stocks and contracts (+€27,000)
- Stocks and contracts -€27,000
no longer reported in 2025 (was €27,000)
of which Contracts in progress: -€24,500
- Receivables within one year +€11,190
up €11,190 (+14.1%), from €79,207 to €90,397
of which Trade receivables: +€11,203
- Tangible fixed assets -€9,260
down €9,260 (-8.1%), from €114,593 to €105,332
of which Furniture and vehicles: -€11,057
- Current portion of long-term debt +€3,810
up €3,810 (+17.0%), from €22,461 to €26,271
- Tax, wage and social debts +€3,452
up €3,452 (+32.7%), from €10,571 to €14,023
- Gross operating margin +€3,469
up €3,469 (+6.4%), from €54,506 to €57,976
- Taxes -€3,415
down €3,415 (-39.1%), from €8,728 to €5,314
- Depreciation -€3,067
down €3,067 (-9.0%), from €34,189 to €31,123
- Financial charges -€906
down €906 (-19.8%), from €4,572 to €3,666
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 | €232,973 | €243,317 | +€10,344 | +4.4% |
| Fixed assets | 21/28 | €114,593 | €105,332 | -€9,260 | -8.1% |
| Tangible fixed assets | 22/27 | €114,593 | €105,332 | -€9,260 | -8.1% |
| Plant, machinery and equipment | 23 | - | €1,797 | +€1,797 | |
| Furniture and vehicles | 24 | €114,593 | €103,536 | -€11,057 | -9.6% |
| Current assets | 29/58 | €118,380 | €137,985 | +€19,604 | +16.6% |
| Stocks and contracts in progress | 3 | €27,000 | - | -€27,000 | |
| Stocks | 30/36 | €2,500 | - | -€2,500 | |
| Contracts in progress | 37 | €24,500 | - | -€24,500 | |
| Amounts receivable within one year | 40/41 | €79,207 | €90,397 | +€11,190 | +14.1% |
| Trade receivables | 40 | €78,852 | €90,055 | +€11,203 | +14.2% |
| Other amounts receivable | 41 | €355 | €342 | -€13 | -3.7% |
| Cash at bank and in hand | 54/58 | €10,104 | €47,588 | +€37,484 | +371% |
| Deferred charges and accrued income | 490/1 | €2,070 | - | -€2,070 | |
| Total equity and liabilities | 10/49 | €232,973 | €243,317 | +€10,344 | +4.4% |
| Equity | 10/15 | €69,922 | €71,090 | +€1,168 | +1.7% |
| Contributions | 10/11 | €6,800 | €6,200 | -€600 | -8.8% |
| Contributions outside capital | 11 | €6,800 | €6,200 | -€600 | -8.8% |
| Share premium | 1100/10 | €6,800 | €6,200 | -€600 | -8.8% |
| Reserves | 13 | €63,122 | €64,890 | +€1,768 | +2.8% |
| 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 | €61,262 | €63,030 | +€1,768 | +2.9% |
| Amounts payable | 17/49 | €163,051 | €172,227 | +€9,176 | +5.6% |
| Amounts payable after more than one year | 17 | €46,281 | €47,081 | +€801 | +1.7% |
| Financial debts | 170/4 | €46,281 | €47,081 | +€801 | +1.7% |
| Amounts payable within one year | 42/48 | €116,770 | €125,146 | +€8,375 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €22,461 | €26,271 | +€3,810 | +17.0% |
| Trade debts | 44 | €12,478 | €11,508 | -€970 | -7.8% |
| Suppliers | 440/4 | €12,478 | €11,508 | -€970 | -7.8% |
| Taxes, remuneration and social security | 45 | €10,571 | €14,023 | +€3,452 | +32.7% |
| Taxes | 450/3 | €10,571 | €14,023 | +€3,452 | +32.7% |
| Other amounts payable | 47/48 | €71,261 | €73,344 | +€2,083 | +2.9% |
| Non-recurring operating income | 76A | €9,121 | €9,642 | +€520 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,189 | €31,123 | -€3,067 | -9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €288 | - | -€288 | |
| Other operating charges | 640/8 | €997 | €970 | -€26 | -2.6% |
| Non-recurring operating charges | 66A | - | €8,135 | +€8,135 | |
| Gross operating margin | 9900 | €54,506 | €57,976 | +€3,469 | +6.4% |
| Operating profit (loss) | 9901 | €19,033 | €17,748 | -€1,284 | -6.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.1% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.1% |
| Financial charges | 65/66B | €4,572 | €3,666 | -€906 | -19.8% |
| Recurring financial charges | 65 | €4,572 | €3,666 | -€906 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €14,464 | €14,082 | -€382 | -2.6% |
| Income taxes | 67/77 | €8,728 | €5,314 | -€3,415 | -39.1% |
| Profit (loss) for the period | 9904 | €5,735 | €8,768 | +€3,033 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,735 | €8,768 | +€3,033 | +52.9% |
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 20 October 2026 via checked.be.