J&T 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&T CONSTRUCT
Largest movements
- Receivables within one year +€36,201
up €36,201 (+2,243%), from €1,614 to €37,815
of which Other amounts receivable: +€28,201
- Cash -€31,709
down €31,709 (-72.4%), from €43,775 to €12,066
mainly Receivables within one year (-€36,201) and Investment in fixed assets (net) (-€13,388)
- Tangible fixed assets +€11,405
new in 2025: €11,405
of which Furniture and vehicles: +€7,874
- Tax, wage and social debts +€7,123
up €7,123, from €0 to €7,123
of which Taxes: +€3,913
- Trade debts +€4,011
new in 2025: €4,011
- Reserves +€3,398
up €3,398 (+9.0%), from €37,687 to €41,086
of which Distributable reserves: +€3,398
- Other debts +€1,186
up €1,186 (+116%), from €1,023 to €2,210
- Gross operating margin +€6,598
up €6,598 (+502%), from €1,313 to €7,911
- Depreciation +€1,982
new in 2025: €1,982
- Taxes +€1,567
up €1,567 (+636%), from €246 to €1,813
- Other operating charges -€91
down €91 (-13.7%), from €662 to €571
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 | €45,389 | €61,285 | +€15,897 | +35.0% |
| Fixed assets | 21/28 | - | €11,405 | +€11,405 | |
| Tangible fixed assets | 22/27 | - | €11,405 | +€11,405 | |
| Plant, machinery and equipment | 23 | - | €3,531 | +€3,531 | |
| Furniture and vehicles | 24 | - | €7,874 | +€7,874 | |
| Current assets | 29/58 | €45,389 | €49,880 | +€4,492 | +9.9% |
| Amounts receivable within one year | 40/41 | €1,614 | €37,815 | +€36,201 | +2,243% |
| Trade receivables | 40 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 41 | €1,614 | €29,815 | +€28,201 | +1,747% |
| Cash at bank and in hand | 54/58 | €43,775 | €12,066 | -€31,709 | -72.4% |
| Total equity and liabilities | 10/49 | €45,389 | €61,285 | +€15,897 | +35.0% |
| Equity | 10/15 | €43,887 | €47,286 | +€3,398 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,687 | €41,086 | +€3,398 | +9.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,687 | €41,086 | +€3,398 | +9.0% |
| Amounts payable | 17/49 | €1,501 | €14,000 | +€12,499 | +833% |
| Amounts payable within one year | 42/48 | €1,023 | €13,343 | +€12,320 | +1,204% |
| Trade debts | 44 | - | €4,011 | +€4,011 | |
| Suppliers | 440/4 | - | €4,011 | +€4,011 | |
| Taxes, remuneration and social security | 45 | €0 | €7,123 | +€7,123 | |
| Taxes | 450/3 | €0 | €3,913 | +€3,913 | |
| Remuneration and social security | 454/9 | - | €3,210 | +€3,210 | |
| Other amounts payable | 47/48 | €1,023 | €2,210 | +€1,186 | +116% |
| Accrued charges and deferred income | 492/3 | €478 | €657 | +€179 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,982 | +€1,982 | |
| Other operating charges | 640/8 | €662 | €571 | -€91 | -13.7% |
| Gross operating margin | 9900 | €1,313 | €7,911 | +€6,598 | +502% |
| Operating profit (loss) | 9901 | €652 | €5,358 | +€4,706 | +722% |
| Financial charges | 65/66B | €135 | €146 | +€12 | +8.5% |
| Recurring financial charges | 65 | €135 | €146 | +€12 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €517 | €5,211 | +€4,694 | +908% |
| Income taxes | 67/77 | €246 | €1,813 | +€1,567 | +636% |
| Profit (loss) for the period | 9904 | €270 | €3,398 | +€3,128 | +1,157% |
| Profit (loss) for the period to be appropriated | 9905 | €270 | €3,398 | +€3,128 | +1,157% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.