JBC CONSTRUCT: what changed
Two fiscal 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.
JBC CONSTRUCT
Largest movements
- Tangible fixed assets +€24,885
up €24,885 (+567.4%), from €4,386 to €29,271
of which Leasing and similar rights: +€26,385
- Cash +€19,203
up €19,203 (+654.2%), from €2,935 to €22,138
mainly Debts after one year (+€21,368) and Trade debts (+€16,821)
- Receivables within one year -€11,393
down €11,393 (-42.8%), from €26,591 to €15,198
of which Trade receivables: -€7,778
- Debts after one year +€21,368
new in 2024: €21,368
- Trade debts +€16,821
up €16,821 (+182.2%), from €9,231 to €26,052
- Profit (loss) carried forward -€14,022
down €14,022 (-74.2%), from €18,895 to €4,873
- Current portion of long-term debt +€6,001
new in 2024: €6,001
- Other debts +€2,632
up €2,632 (+305.3%), from €862 to €3,495
- Purchases and services +€31,662
up €31,662 (+20.2%), from €156,626 to €188,288
- Gross operating margin -€31,244
down €31,244, from €25,689 to -€5,555
- Depreciation +€6,705
up €6,705 (+5879.1%), from €114 to €6,819
- Taxes -€4,724
no longer reported in 2024 (was €4,724)
- Financial charges -€841
down €841 (-42.2%), from €1,992 to €1,150
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,912 | €66,712 | +€32,800 | +96.7% |
| Fixed assets | 21/28 | €4,386 | €29,271 | +€24,885 | +567.4% |
| Tangible fixed assets | 22/27 | €4,386 | €29,271 | +€24,885 | +567.4% |
| Furniture and vehicles | 24 | €4,386 | €2,886 | -€1,500 | -34.2% |
| Leasing and similar rights | 25 | - | €26,385 | +€26,385 | |
| Current assets | 29/58 | €29,526 | €37,441 | +€7,915 | +26.8% |
| Amounts receivable within one year | 40/41 | €26,591 | €15,198 | -€11,393 | -42.8% |
| Trade receivables | 40 | €22,584 | €14,806 | -€7,778 | -34.4% |
| Other amounts receivable | 41 | €4,007 | €392 | -€3,615 | -90.2% |
| Cash at bank and in hand | 54/58 | €2,935 | €22,138 | +€19,203 | +654.2% |
| Deferred charges and accrued income | 490/1 | - | €105 | +€105 | |
| Total equity and liabilities | 10/49 | €33,912 | €66,712 | +€32,800 | +96.7% |
| Equity | 10/15 | €19,095 | €5,073 | -€14,022 | -73.4% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,895 | €4,873 | -€14,022 | -74.2% |
| Amounts payable | 17/49 | €14,817 | €61,639 | +€46,822 | +316.0% |
| Amounts payable after more than one year | 17 | - | €21,368 | +€21,368 | |
| Financial debts | 170/4 | - | €21,368 | +€21,368 | |
| Amounts payable within one year | 42/48 | €14,817 | €40,271 | +€25,454 | +171.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,001 | +€6,001 | |
| Trade debts | 44 | €9,231 | €26,052 | +€16,821 | +182.2% |
| Suppliers | 440/4 | €9,231 | €26,052 | +€16,821 | +182.2% |
| Taxes, remuneration and social security | 45 | €4,724 | €4,724 | = | 0.0% |
| Taxes | 450/3 | €4,724 | €4,724 | = | 0.0% |
| Other amounts payable | 47/48 | €862 | €3,495 | +€2,632 | +305.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €156,626 | €188,288 | +€31,662 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €6,819 | +€6,705 | +5879.1% |
| Other operating charges | 640/8 | - | €499 | +€499 | |
| Gross operating margin | 9900 | €25,689 | -€5,555 | -€31,244 | |
| Operating profit (loss) | 9901 | €25,575 | -€12,872 | -€38,447 | |
| Financial income | 75/76B | €36 | €0 | -€36 | -99.7% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -99.7% |
| Financial charges | 65/66B | €1,992 | €1,150 | -€841 | -42.2% |
| Recurring financial charges | 65 | €1,992 | €1,150 | -€841 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €23,619 | -€14,022 | -€37,641 | |
| Income taxes | 67/77 | €4,724 | - | -€4,724 | |
| Profit (loss) for the period | 9904 | €18,895 | -€14,022 | -€32,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,895 | -€14,022 | -€32,917 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.