JAN MAXIMILIAAN 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.
JAN MAXIMILIAAN CONSTRUCT
Largest movements
- Tangible fixed assets +€189,931
up €189,931 (+19.7%), from €966,060 to €1.2m
of which Plant, machinery and equipment: +€146,848
- Other debts +€214,554
up €214,554 (+45.7%), from €469,769 to €684,323
- Debts after one year -€33,657
down €33,657 (-9.5%), from €355,550 to €321,893
- Gross operating margin -€20,803
down €20,803 (-17.4%), from €119,826 to €99,023
- Depreciation +€10,071
up €10,071 (+15.5%), from €65,027 to €75,098
- Taxes -€4,124
down €4,124 (-46.1%), from €8,940 to €4,816
- Other operating charges +€1,711
up €1,711 (+48.8%), from €3,505 to €5,216
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 | €979,708 | €1,171,187 | +€191,479 | +19.5% |
| Fixed assets | 21/28 | €966,060 | €1,155,991 | +€189,931 | +19.7% |
| Tangible fixed assets | 22/27 | €966,060 | €1,155,991 | +€189,931 | +19.7% |
| Land and buildings | 22 | €528,184 | €512,808 | -€15,375 | -2.9% |
| Plant, machinery and equipment | 23 | €413,869 | €560,717 | +€146,848 | +35.5% |
| Furniture and vehicles | 24 | €24,007 | €82,466 | +€58,459 | +244% |
| Current assets | 29/58 | €13,649 | €15,196 | +€1,548 | +11.3% |
| Amounts receivable within one year | 40/41 | €7,956 | €4,938 | -€3,018 | -37.9% |
| Trade receivables | 40 | - | €1,001 | +€1,001 | |
| Other amounts receivable | 41 | €7,956 | €3,938 | -€4,019 | -50.5% |
| Cash at bank and in hand | 54/58 | €3,466 | €6,216 | +€2,750 | +79.3% |
| Deferred charges and accrued income | 490/1 | €2,226 | €4,042 | +€1,816 | +81.6% |
| Total equity and liabilities | 10/49 | €979,708 | €1,171,187 | +€191,479 | +19.5% |
| Equity | 10/15 | €105,105 | €114,137 | +€9,032 | +8.6% |
| Contributions | 10/11 | €79,000 | €79,000 | = | 0.0% |
| Reserves | 13 | €26,105 | €35,137 | +€9,032 | +34.6% |
| Distributable reserves | 133 | €26,105 | €35,137 | +€9,032 | +34.6% |
| Amounts payable | 17/49 | €874,603 | €1,057,051 | +€182,447 | +20.9% |
| Amounts payable after more than one year | 17 | €355,550 | €321,893 | -€33,657 | -9.5% |
| Financial debts | 170/4 | €355,550 | €321,893 | -€33,657 | -9.5% |
| Amounts payable within one year | 42/48 | €508,357 | €718,882 | +€210,525 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €33,214 | €33,657 | +€443 | +1.3% |
| Trade debts | 44 | €2,434 | - | -€2,434 | |
| Suppliers | 440/4 | €2,434 | - | -€2,434 | |
| Taxes, remuneration and social security | 45 | €2,940 | €903 | -€2,036 | -69.3% |
| Taxes | 450/3 | €2,940 | €903 | -€2,036 | -69.3% |
| Other amounts payable | 47/48 | €469,769 | €684,323 | +€214,554 | +45.7% |
| Accrued charges and deferred income | 492/3 | €10,696 | €16,275 | +€5,579 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,027 | €75,098 | +€10,071 | +15.5% |
| Other operating charges | 640/8 | €3,505 | €5,216 | +€1,711 | +48.8% |
| Gross operating margin | 9900 | €119,826 | €99,023 | -€20,803 | -17.4% |
| Operating profit (loss) | 9901 | €51,294 | €18,709 | -€32,585 | -63.5% |
| Financial income | 75/76B | €20 | €408 | +€388 | +1,937% |
| Recurring financial income | 75 | €20 | €408 | +€388 | +1,937% |
| Financial charges | 65/66B | €5,614 | €5,269 | -€345 | -6.1% |
| Recurring financial charges | 65 | €5,614 | €5,269 | -€345 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €45,700 | €13,848 | -€31,852 | -69.7% |
| Income taxes | 67/77 | €8,940 | €4,816 | -€4,124 | -46.1% |
| Profit (loss) for the period | 9904 | €36,760 | €9,032 | -€27,729 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,760 | €9,032 | -€27,729 | -75.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.