JBouw: 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.
JBouw
Largest movements
- Cash +€29,465
up €29,465 (+122%), from €24,198 to €53,662
mainly Receivables within one year (+€21,444) and Depreciation (+€15,441)
- Receivables within one year -€21,444
down €21,444 (-30.0%), from €71,536 to €50,092
of which Trade receivables: -€28,967
- Tangible fixed assets -€7,393
down €7,393 (-14.4%), from €51,310 to €43,918
of which Plant, machinery and equipment: -€8,838
- Accrued charges and deferred income -€17,920
no longer reported in 2025 (was €17,920)
- Reserves +€13,809
up €13,809 (+861%), from €1,604 to €15,413
- Trade debts +€8,680
up €8,680 (+24.8%), from €35,044 to €43,724
- Debts after one year -€4,429
down €4,429 (-33.3%), from €13,291 to €8,862
- Current portion of long-term debt -€4,282
down €4,282 (-48.4%), from €8,838 to €4,557
- Gross operating margin -€38,332
down €38,332 (-32.0%), from €119,873 to €81,541
- Staff costs -€36,335
down €36,335 (-48.8%), from €74,413 to €38,078
- Depreciation +€5,707
up €5,707 (+58.6%), from €9,735 to €15,441
- Financial charges +€2,833
up €2,833 (+148%), from €1,918 to €4,751
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 | €151,100 | €150,590 | -€510 | -0.3% |
| Fixed assets | 21/28 | €51,310 | €43,918 | -€7,393 | -14.4% |
| Tangible fixed assets | 22/27 | €51,310 | €43,918 | -€7,393 | -14.4% |
| Plant, machinery and equipment | 23 | €25,887 | €17,048 | -€8,838 | -34.1% |
| Furniture and vehicles | 24 | €25,424 | €26,870 | +€1,446 | +5.7% |
| Current assets | 29/58 | €99,790 | €106,672 | +€6,883 | +6.9% |
| Amounts receivable within one year | 40/41 | €71,536 | €50,092 | -€21,444 | -30.0% |
| Trade receivables | 40 | €62,518 | €33,552 | -€28,967 | -46.3% |
| Other amounts receivable | 41 | €9,017 | €16,541 | +€7,523 | +83.4% |
| Cash at bank and in hand | 54/58 | €24,198 | €53,662 | +€29,465 | +122% |
| Deferred charges and accrued income | 490/1 | €4,056 | €2,918 | -€1,138 | -28.1% |
| Total equity and liabilities | 10/49 | €151,100 | €150,590 | -€510 | -0.3% |
| Equity | 10/15 | €58,185 | €71,994 | +€13,809 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,604 | €15,413 | +€13,809 | +861% |
| Distributable reserves | 133 | €1,604 | €15,413 | +€13,809 | +861% |
| Profit (loss) carried forward | 14 | €50,381 | €50,381 | = | 0.0% |
| Amounts payable | 17/49 | €92,915 | €78,596 | -€14,319 | -15.4% |
| Amounts payable after more than one year | 17 | €13,291 | €8,862 | -€4,429 | -33.3% |
| Financial debts | 170/4 | €13,291 | €8,862 | -€4,429 | -33.3% |
| Amounts payable within one year | 42/48 | €61,704 | €69,734 | +€8,030 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,838 | €4,557 | -€4,282 | -48.4% |
| Trade debts | 44 | €35,044 | €43,724 | +€8,680 | +24.8% |
| Suppliers | 440/4 | €35,044 | €43,724 | +€8,680 | +24.8% |
| Advances received on contracts in progress | 46 | - | €530 | +€530 | |
| Taxes, remuneration and social security | 45 | €17,822 | €20,923 | +€3,102 | +17.4% |
| Taxes | 450/3 | €17,720 | €19,338 | +€1,618 | +9.1% |
| Remuneration and social security | 454/9 | €102 | €1,585 | +€1,484 | +1,457% |
| Accrued charges and deferred income | 492/3 | €17,920 | - | -€17,920 | |
| Remuneration, social security and pensions | 62 | €74,413 | €38,078 | -€36,335 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,735 | €15,441 | +€5,707 | +58.6% |
| Other operating charges | 640/8 | €1,758 | €2,110 | +€352 | +20.0% |
| Non-recurring operating charges | 66A | €1,393 | - | -€1,393 | |
| Gross operating margin | 9900 | €119,873 | €81,541 | -€38,332 | -32.0% |
| Operating profit (loss) | 9901 | €32,574 | €25,912 | -€6,663 | -20.5% |
| Financial income | 75/76B | €1,127 | €1,547 | +€420 | +37.3% |
| Recurring financial income | 75 | €1,127 | €1,547 | +€420 | +37.3% |
| Financial charges | 65/66B | €1,918 | €4,751 | +€2,833 | +148% |
| Recurring financial charges | 65 | €1,918 | €4,751 | +€2,833 | +148% |
| Profit (loss) for the period before taxes | 9903 | €31,784 | €22,708 | -€9,076 | -28.6% |
| Income taxes | 67/77 | €9,436 | €8,899 | -€537 | -5.7% |
| Profit (loss) for the period | 9904 | €22,348 | €13,809 | -€8,539 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,348 | €13,809 | -€8,539 | -38.2% |
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.