J. R DECO-CONSTRUCT: 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. R DECO-CONSTRUCT
Largest movements
- Receivables within one year +€57,459
up €57,459 (+120%), from €47,709 to €105,168
of which Trade receivables: +€38,334
- Tangible fixed assets -€7,002
down €7,002 (-16.4%), from €42,717 to €35,715
of which Furniture and vehicles: -€10,144
- Stocks and contracts +€3,500
new in 2025: €3,500
- Cash -€2,371
down €2,371 (-33.3%), from €7,112 to €4,740
mainly Receivables within one year (-€57,459) and Investment in fixed assets (net) (-€12,140)
- Deferred charges and accrued income +€2,057
up €2,057 (+306%), from €673 to €2,730
- Trade debts +€30,059
up €30,059 (+119%), from €25,274 to €55,333
- Profit (loss) carried forward +€20,163
up €20,163 (+52.2%), from €38,594 to €58,757
- Tax, wage and social debts +€6,959
up €6,959 (+94.9%), from €7,333 to €14,292
of which Remuneration and social security: +€3,600
- Debts after one year -€6,800
down €6,800 (-49.0%), from €13,871 to €7,071
- Other debts +€3,000
up €3,000 (+100%), from €3,000 to €6,000
- Gross operating margin +€10,257
up €10,257 (+24.0%), from €42,768 to €53,025
- Depreciation +€2,249
up €2,249 (+13.3%), from €16,893 to €19,142
- Taxes +€1,138
up €1,138 (+23.8%), from €4,777 to €5,915
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 | €98,611 | €152,253 | +€53,643 | +54.4% |
| Fixed assets | 21/28 | €43,117 | €36,115 | -€7,002 | -16.2% |
| Tangible fixed assets | 22/27 | €42,717 | €35,715 | -€7,002 | -16.4% |
| Plant, machinery and equipment | 23 | €3,503 | €6,645 | +€3,142 | +89.7% |
| Furniture and vehicles | 24 | €39,214 | €29,070 | -€10,144 | -25.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €55,494 | €116,139 | +€60,645 | +109% |
| Stocks and contracts in progress | 3 | - | €3,500 | +€3,500 | |
| Stocks | 30/36 | - | €3,500 | +€3,500 | |
| Amounts receivable within one year | 40/41 | €47,709 | €105,168 | +€57,459 | +120% |
| Trade receivables | 40 | €40,074 | €78,408 | +€38,334 | +95.7% |
| Other amounts receivable | 41 | €7,635 | €26,760 | +€19,125 | +251% |
| Cash at bank and in hand | 54/58 | €7,112 | €4,740 | -€2,371 | -33.3% |
| Deferred charges and accrued income | 490/1 | €673 | €2,730 | +€2,057 | +306% |
| Total equity and liabilities | 10/49 | €98,611 | €152,253 | +€53,643 | +54.4% |
| Equity | 10/15 | €42,594 | €62,757 | +€20,163 | +47.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,594 | €58,757 | +€20,163 | +52.2% |
| Amounts payable | 17/49 | €56,017 | €89,496 | +€33,479 | +59.8% |
| Amounts payable after more than one year | 17 | €13,871 | €7,071 | -€6,800 | -49.0% |
| Financial debts | 170/4 | €13,871 | €7,071 | -€6,800 | -49.0% |
| Amounts payable within one year | 42/48 | €42,146 | €82,426 | +€40,279 | +95.6% |
| Current portion of amounts payable after more than one year | 42 | €6,539 | €6,800 | +€261 | +4.0% |
| Trade debts | 44 | €25,274 | €55,333 | +€30,059 | +119% |
| Suppliers | 440/4 | €25,274 | €55,333 | +€30,059 | +119% |
| Taxes, remuneration and social security | 45 | €7,333 | €14,292 | +€6,959 | +94.9% |
| Taxes | 450/3 | €7,333 | €10,692 | +€3,359 | +45.8% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €3,000 | €6,000 | +€3,000 | +100% |
| Non-recurring operating income | 76A | €33 | €3,577 | +€3,544 | +10,750% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,893 | €19,142 | +€2,249 | +13.3% |
| Other operating charges | 640/8 | €1,072 | €838 | -€234 | -21.8% |
| Non-recurring operating charges | 66A | €6,000 | - | -€6,000 | |
| Gross operating margin | 9900 | €42,768 | €53,025 | +€10,257 | +24.0% |
| Operating profit (loss) | 9901 | €18,804 | €33,045 | +€14,241 | +75.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,111 | €966 | -€145 | -13.0% |
| Recurring financial charges | 65 | €1,111 | €966 | -€145 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €17,695 | €32,079 | +€14,384 | +81.3% |
| Income taxes | 67/77 | €4,777 | €5,915 | +€1,138 | +23.8% |
| Profit (loss) for the period | 9904 | €12,918 | €26,163 | +€13,246 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €12,918 | €26,163 | +€13,246 | +103% |
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 15 October 2026 via checked.be.