JARDICONSTRUCT: 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.
JARDICONSTRUCT
Largest movements
- Tangible fixed assets +€207,240
up €207,240 (+611.4%), from €33,895 to €241,135
of which Leasing and similar rights: +€202,915
- Cash -€18,381
down €18,381 (-73.6%), from €24,968 to €6,588
mainly Investment in fixed assets (net) (-€253,785) and Net result for the year (-€22,302)
- Receivables within one year -€14,993
down €14,993 (-55.1%), from €27,233 to €12,239
of which Other amounts receivable: -€17,450
- Deferred charges and accrued income +€7,916
up €7,916 (+319.1%), from €2,481 to €10,396
- Debts after one year +€158,933
up €158,933 (+757.3%), from €20,987 to €179,920
- Current portion of long-term debt +€27,651
up €27,651 (+215.8%), from €12,811 to €40,463
- Profit (loss) carried forward -€22,302
new in 2025: -€22,302
- Other debts +€11,416
new in 2025: €11,416
- Trade debts +€7,821
up €7,821 (+87.0%), from €8,991 to €16,812
- Staff costs +€52,456
up €52,456 (+82.4%), from €63,640 to €116,096
- Gross operating margin +€29,547
up €29,547 (+23.3%), from €126,825 to €156,372
- Depreciation +€27,836
up €27,836 (+148.8%), from €18,709 to €46,545
- Financial charges +€10,292
up €10,292 (+785.8%), from €1,310 to €11,602
- Taxes -€4,613
down €4,613, from €4,086 to -€527
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 | €88,577 | €270,358 | +€181,781 | +205.2% |
| Fixed assets | 21/28 | €33,895 | €241,135 | +€207,240 | +611.4% |
| Tangible fixed assets | 22/27 | €33,895 | €241,135 | +€207,240 | +611.4% |
| Plant, machinery and equipment | 23 | €24,561 | €14,869 | -€9,692 | -39.5% |
| Furniture and vehicles | 24 | €2,083 | €16,099 | +€14,016 | +672.8% |
| Leasing and similar rights | 25 | €7,251 | €210,166 | +€202,915 | +2798.4% |
| Current assets | 29/58 | €54,682 | €29,223 | -€25,459 | -46.6% |
| Amounts receivable within one year | 40/41 | €27,233 | €12,239 | -€14,993 | -55.1% |
| Trade receivables | 40 | €8,116 | €10,572 | +€2,457 | +30.3% |
| Other amounts receivable | 41 | €19,117 | €1,667 | -€17,450 | -91.3% |
| Cash at bank and in hand | 54/58 | €24,968 | €6,588 | -€18,381 | -73.6% |
| Deferred charges and accrued income | 490/1 | €2,481 | €10,396 | +€7,916 | +319.1% |
| Total equity and liabilities | 10/49 | €88,577 | €270,358 | +€181,781 | +205.2% |
| Equity | 10/15 | €24,542 | €2,240 | -€22,302 | -90.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €18,042 | €18,042 | = | 0.0% |
| Distributable reserves | 133 | €18,042 | €18,042 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,302 | -€22,302 | |
| Amounts payable | 17/49 | €64,035 | €268,118 | +€204,083 | +318.7% |
| Amounts payable after more than one year | 17 | €20,987 | €179,920 | +€158,933 | +757.3% |
| Financial debts | 170/4 | €20,987 | €179,920 | +€158,933 | +757.3% |
| Amounts payable within one year | 42/48 | €43,048 | €88,198 | +€45,150 | +104.9% |
| Current portion of amounts payable after more than one year | 42 | €12,811 | €40,463 | +€27,651 | +215.8% |
| Trade debts | 44 | €8,991 | €16,812 | +€7,821 | +87.0% |
| Suppliers | 440/4 | €8,991 | €16,812 | +€7,821 | +87.0% |
| Taxes, remuneration and social security | 45 | €21,246 | €19,507 | -€1,739 | -8.2% |
| Taxes | 450/3 | €11,562 | €6,975 | -€4,586 | -39.7% |
| Remuneration and social security | 454/9 | €9,684 | €12,532 | +€2,848 | +29.4% |
| Other amounts payable | 47/48 | - | €11,416 | +€11,416 | |
| Remuneration, social security and pensions | 62 | €63,640 | €116,096 | +€52,456 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,709 | €46,545 | +€27,836 | +148.8% |
| Other operating charges | 640/8 | €1,900 | €4,967 | +€3,067 | +161.4% |
| Gross operating margin | 9900 | €126,825 | €156,372 | +€29,547 | +23.3% |
| Operating profit (loss) | 9901 | €42,576 | -€11,236 | -€53,812 | |
| Financial income | 75/76B | €816 | €9 | -€807 | -98.8% |
| Recurring financial income | 75 | €816 | €9 | -€807 | -98.8% |
| Financial charges | 65/66B | €1,310 | €11,602 | +€10,292 | +785.8% |
| Recurring financial charges | 65 | €1,310 | €11,602 | +€10,292 | +785.8% |
| Profit (loss) for the period before taxes | 9903 | €42,082 | -€22,829 | -€64,911 | |
| Income taxes | 67/77 | €4,086 | -€527 | -€4,613 | |
| Profit (loss) for the period | 9904 | €37,997 | -€22,302 | -€60,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,997 | -€22,302 | -€60,298 |
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 9 October 2026 via checked.be.