JACO 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.
JACO CONSTRUCT
Largest movements
- Stocks and contracts +€1.3m
up €1.3m (+209.0%), from €623,359 to €1.9m
- Cash +€456,380
up €456,380 (+405.5%), from €112,548 to €568,928
mainly Current portion of long-term debt (+€1.7m) and Trade debts (+€417,478)
- Receivables within one year -€40,882
no longer reported in 2025 (was €40,882)
- Current portion of long-term debt +€1.7m
new in 2025: €1.7m
- Trade debts +€417,478
up €417,478 (+125.4%), from €332,844 to €750,322
- Debts after one year -€349,000
no longer reported in 2025 (was €349,000)
- Advances received -€54,014
no longer reported in 2025 (was €54,014)
- Tax, wage and social debts +€47,989
new in 2025: €47,989
- Gross operating margin +€46,300
up €46,300, from -€3,732 to €42,568
- Financial charges +€32,836
up €32,836 (+404.4%), from €8,120 to €40,956
- Other operating charges +€3,374
up €3,374 (+6748.3%), from €50 to €3,424
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 | €776,789 | €2,495,376 | +€1.7m | +221.2% |
| Current assets | 29/58 | €776,789 | €2,495,376 | +€1.7m | +221.2% |
| Stocks and contracts in progress | 3 | €623,359 | €1,926,448 | +€1.3m | +209.0% |
| Stocks | 30/36 | €623,359 | €1,926,448 | +€1.3m | +209.0% |
| Amounts receivable within one year | 40/41 | €40,882 | - | -€40,882 | |
| Other amounts receivable | 41 | €40,882 | - | -€40,882 | |
| Cash at bank and in hand | 54/58 | €112,548 | €568,928 | +€456,380 | +405.5% |
| Total equity and liabilities | 10/49 | €776,789 | €2,495,376 | +€1.7m | +221.2% |
| Equity | 10/15 | €33,098 | €31,349 | -€1,749 | -5.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,902 | -€13,651 | -€1,749 | -14.7% |
| Amounts payable | 17/49 | €743,691 | €2,464,028 | +€1.7m | +231.3% |
| Amounts payable after more than one year | 17 | €349,000 | - | -€349,000 | |
| Financial debts | 170/4 | €349,000 | - | -€349,000 | |
| Amounts payable within one year | 42/48 | €386,858 | €2,452,311 | +€2.1m | +533.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,654,000 | +€1.7m | |
| Trade debts | 44 | €332,844 | €750,322 | +€417,478 | +125.4% |
| Suppliers | 440/4 | €332,844 | €750,322 | +€417,478 | +125.4% |
| Advances received on contracts in progress | 46 | €54,014 | - | -€54,014 | |
| Taxes, remuneration and social security | 45 | - | €47,989 | +€47,989 | |
| Taxes | 450/3 | - | €47,989 | +€47,989 | |
| Accrued charges and deferred income | 492/3 | €7,833 | €11,717 | +€3,884 | +49.6% |
| Other operating charges | 640/8 | €50 | €3,424 | +€3,374 | +6748.3% |
| Gross operating margin | 9900 | -€3,732 | €42,568 | +€46,300 | |
| Operating profit (loss) | 9901 | -€3,782 | €39,144 | +€42,926 | |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €8,120 | €40,956 | +€32,836 | +404.4% |
| Recurring financial charges | 65 | €8,120 | €40,956 | +€32,836 | +404.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,902 | -€1,749 | +€10,153 | +85.3% |
| Profit (loss) for the period | 9904 | -€11,902 | -€1,749 | +€10,153 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,902 | -€1,749 | +€10,153 | +85.3% |
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 10 October 2026 via checked.be.