JAP 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.
JAP CONSTRUCT
Largest movements
- Cash +€40,611
new in 2025: €40,611
mainly Net result for the year (+€57,559) and Receivables within one year (+€21,668)
- Receivables within one year -€21,668
down €21,668 (-30.4%), from €71,387 to €49,718
of which Trade receivables: -€29,018
- Tangible fixed assets +€4,500
new in 2025: €4,500
- Profit (loss) carried forward +€57,559
up €57,559 (+791%), from €7,275 to €64,834
- Trade debts -€51,992
down €51,992 (-86.2%), from €60,293 to €8,300
- Tax, wage and social debts +€14,576
up €14,576 (+801%), from €1,819 to €16,395
- Other debts +€3,300
new in 2025: €3,300
- Gross operating margin +€65,448
up €65,448 (+732%), from €8,943 to €74,391
- Taxes +€12,757
up €12,757 (+701%), from €1,819 to €14,576
- Depreciation +€1,500
new in 2025: €1,500
- Other operating charges +€947
new in 2025: €947
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 | €71,387 | €94,829 | +€23,442 | +32.8% |
| Fixed assets | 21/28 | - | €4,500 | +€4,500 | |
| Tangible fixed assets | 22/27 | - | €4,500 | +€4,500 | |
| Furniture and vehicles | 24 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €71,387 | €90,329 | +€18,942 | +26.5% |
| Amounts receivable within one year | 40/41 | €71,387 | €49,718 | -€21,668 | -30.4% |
| Trade receivables | 40 | €65,465 | €36,447 | -€29,018 | -44.3% |
| Other amounts receivable | 41 | €5,922 | €13,271 | +€7,349 | +124% |
| Cash at bank and in hand | 54/58 | - | €40,611 | +€40,611 | |
| Total equity and liabilities | 10/49 | €71,387 | €94,829 | +€23,442 | +32.8% |
| Equity | 10/15 | €9,275 | €66,834 | +€57,559 | +621% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,275 | €64,834 | +€57,559 | +791% |
| Amounts payable | 17/49 | €62,112 | €27,995 | -€34,117 | -54.9% |
| Amounts payable within one year | 42/48 | €62,112 | €27,995 | -€34,117 | -54.9% |
| Trade debts | 44 | €60,293 | €8,300 | -€51,992 | -86.2% |
| Suppliers | 440/4 | €60,293 | €8,300 | -€51,992 | -86.2% |
| Taxes, remuneration and social security | 45 | €1,819 | €16,395 | +€14,576 | +801% |
| Taxes | 450/3 | €1,819 | €16,395 | +€14,576 | +801% |
| Other amounts payable | 47/48 | - | €3,300 | +€3,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | - | €947 | +€947 | |
| Gross operating margin | 9900 | €8,943 | €74,391 | +€65,448 | +732% |
| Operating profit (loss) | 9901 | €8,943 | €71,944 | +€63,000 | +704% |
| Financial income | 75/76B | €151 | €418 | +€267 | +177% |
| Recurring financial income | 75 | €151 | €418 | +€267 | +177% |
| Financial charges | 65/66B | - | €227 | +€227 | |
| Recurring financial charges | 65 | - | €227 | +€227 | |
| Profit (loss) for the period before taxes | 9903 | €9,094 | €72,135 | +€63,041 | +693% |
| Income taxes | 67/77 | €1,819 | €14,576 | +€12,757 | +701% |
| Profit (loss) for the period | 9904 | €7,275 | €57,559 | +€50,284 | +691% |
| Profit (loss) for the period to be appropriated | 9905 | €7,275 | €57,559 | +€50,284 | +691% |
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 13 October 2026 via checked.be.