JASTRZAB 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.
JASTRZAB CONSTRUCT
Largest movements
- Cash +€35,694
up €35,694 (+232%), from €15,357 to €51,051
mainly Depreciation (+€52,390) and Net result for the year (+€12,839)
- Tangible fixed assets -€24,146
down €24,146 (-14.9%), from €162,110 to €137,964
of which Furniture and vehicles: -€14,824
- Receivables within one year +€6,585
up €6,585 (+14.0%), from €47,074 to €53,658
of which Trade receivables: +€9,962
- Profit (loss) carried forward +€12,839
up €12,839 (+6.8%), from €187,957 to €200,796
- Other debts +€5,221
up €5,221 (+134%), from €3,899 to €9,120
- Gross operating margin -€29,630
down €29,630 (-27.5%), from €107,598 to €77,968
- Other operating charges -€10,812
down €10,812 (-77.5%), from €13,953 to €3,142
- Depreciation +€5,466
up €5,466 (+11.6%), from €46,924 to €52,390
- Taxes -€2,188
down €2,188 (-18.8%), from €11,638 to €9,450
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 | €229,459 | €247,182 | +€17,723 | +7.7% |
| Fixed assets | 21/28 | €162,227 | €138,081 | -€24,146 | -14.9% |
| Tangible fixed assets | 22/27 | €162,110 | €137,964 | -€24,146 | -14.9% |
| Plant, machinery and equipment | 23 | €40,272 | €30,951 | -€9,322 | -23.1% |
| Furniture and vehicles | 24 | €121,837 | €107,013 | -€14,824 | -12.2% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €67,233 | €109,101 | +€41,869 | +62.3% |
| Amounts receivable within one year | 40/41 | €47,074 | €53,658 | +€6,585 | +14.0% |
| Trade receivables | 40 | €37,979 | €47,941 | +€9,962 | +26.2% |
| Other amounts receivable | 41 | €9,095 | €5,717 | -€3,378 | -37.1% |
| Cash at bank and in hand | 54/58 | €15,357 | €51,051 | +€35,694 | +232% |
| Deferred charges and accrued income | 490/1 | €4,802 | €4,392 | -€410 | -8.5% |
| Total equity and liabilities | 10/49 | €229,459 | €247,182 | +€17,723 | +7.7% |
| Equity | 10/15 | €211,617 | €224,456 | +€12,839 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,060 | €5,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,957 | €200,796 | +€12,839 | +6.8% |
| Amounts payable | 17/49 | €17,842 | €22,727 | +€4,885 | +27.4% |
| Amounts payable within one year | 42/48 | €17,842 | €22,727 | +€4,885 | +27.4% |
| Trade debts | 44 | €1,935 | €3,487 | +€1,552 | +80.2% |
| Suppliers | 440/4 | €1,935 | €3,487 | +€1,552 | +80.2% |
| Taxes, remuneration and social security | 45 | €12,009 | €10,120 | -€1,888 | -15.7% |
| Taxes | 450/3 | €11,926 | €10,069 | -€1,858 | -15.6% |
| Remuneration and social security | 454/9 | €83 | €52 | -€31 | -37.4% |
| Other amounts payable | 47/48 | €3,899 | €9,120 | +€5,221 | +134% |
| Non-recurring operating income | 76A | €1,977 | - | -€1,977 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,924 | €52,390 | +€5,466 | +11.6% |
| Other operating charges | 640/8 | €13,953 | €3,142 | -€10,812 | -77.5% |
| Gross operating margin | 9900 | €107,598 | €77,968 | -€29,630 | -27.5% |
| Operating profit (loss) | 9901 | €46,721 | €22,437 | -€24,284 | -52.0% |
| Financial income | 75/76B | €12 | €143 | +€131 | +1,074% |
| Recurring financial income | 75 | €12 | €143 | +€131 | +1,074% |
| Financial charges | 65/66B | €1,272 | €291 | -€981 | -77.1% |
| Recurring financial charges | 65 | €1,272 | €291 | -€981 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €45,461 | €22,288 | -€23,173 | -51.0% |
| Income taxes | 67/77 | €11,638 | €9,450 | -€2,188 | -18.8% |
| Profit (loss) for the period | 9904 | €33,823 | €12,839 | -€20,985 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,823 | €12,839 | -€20,985 | -62.0% |
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 15 October 2026 via checked.be.