JCA 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.
JCA CONSTRUCT
Largest movements
- Cash -€13,444
down €13,444 (-88.1%), from €15,253 to €1,809
mainly Tax, wage and social debts (-€14,354) and Investment in fixed assets (net) (-€13,640)
- Tangible fixed assets +€8,977
up €8,977 (+1039.3%), from €864 to €9,841
- Receivables within one year -€6,575
down €6,575 (-45.5%), from €14,436 to €7,860
of which Trade receivables: -€8,109
- Deferred charges and accrued income -€631
down €631 (-28.7%), from €2,193 to €1,563
- Tax, wage and social debts -€14,354
down €14,354 (-84.0%), from €17,085 to €2,732
of which Taxes: -€13,204
- Profit (loss) carried forward -€9,776
down €9,776 (-51.3%), from -€19,070 to -€28,846
- Debts after one year +€5,024
new in 2025: €5,024
- Current portion of long-term debt +€4,384
new in 2025: €4,384
- Trade debts +€2,483
up €2,483 (+223.5%), from €1,111 to €3,594
- Gross operating margin -€7,433
down €7,433 (-99.7%), from €7,454 to €21
- Depreciation +€4,282
up €4,282 (+1124.3%), from €381 to €4,662
- Financial income -€2,488
down €2,488 (-100.0%), from €2,488 to €0
- Financial charges -€1,692
down €1,692 (-30.0%), from €5,642 to €3,950
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 | €32,745 | €21,073 | -€11,672 | -35.6% |
| Fixed assets | 21/28 | €864 | €9,841 | +€8,977 | +1039.3% |
| Tangible fixed assets | 22/27 | €864 | €9,841 | +€8,977 | +1039.3% |
| Furniture and vehicles | 24 | €864 | €9,841 | +€8,977 | +1039.3% |
| Current assets | 29/58 | €31,882 | €11,232 | -€20,649 | -64.8% |
| Amounts receivable within one year | 40/41 | €14,436 | €7,860 | -€6,575 | -45.5% |
| Trade receivables | 40 | €14,436 | €6,327 | -€8,109 | -56.2% |
| Other amounts receivable | 41 | - | €1,534 | +€1,534 | |
| Cash at bank and in hand | 54/58 | €15,253 | €1,809 | -€13,444 | -88.1% |
| Deferred charges and accrued income | 490/1 | €2,193 | €1,563 | -€631 | -28.7% |
| Total equity and liabilities | 10/49 | €32,745 | €21,073 | -€11,672 | -35.6% |
| Equity | 10/15 | €14,496 | €4,720 | -€9,776 | -67.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €15,016 | €15,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,016 | €11,016 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,016 | €11,016 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,070 | -€28,846 | -€9,776 | -51.3% |
| Amounts payable | 17/49 | €18,249 | €16,354 | -€1,896 | -10.4% |
| Amounts payable after more than one year | 17 | - | €5,024 | +€5,024 | |
| Financial debts | 170/4 | - | €5,024 | +€5,024 | |
| Amounts payable within one year | 42/48 | €18,196 | €11,159 | -€7,037 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,384 | +€4,384 | |
| Trade debts | 44 | €1,111 | €3,594 | +€2,483 | +223.5% |
| Suppliers | 440/4 | €1,111 | €3,594 | +€2,483 | +223.5% |
| Taxes, remuneration and social security | 45 | €17,085 | €2,732 | -€14,354 | -84.0% |
| Taxes | 450/3 | €13,485 | €282 | -€13,204 | -97.9% |
| Remuneration and social security | 454/9 | €3,600 | €2,450 | -€1,150 | -31.9% |
| Other amounts payable | 47/48 | - | €450 | +€450 | |
| Accrued charges and deferred income | 492/3 | €53 | €170 | +€117 | +219.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €4,662 | +€4,282 | +1124.3% |
| Other operating charges | 640/8 | €1,195 | €1,184 | -€11 | -0.9% |
| Gross operating margin | 9900 | €7,454 | €21 | -€7,433 | -99.7% |
| Operating profit (loss) | 9901 | €5,878 | -€5,826 | -€11,704 | |
| Financial income | 75/76B | €2,488 | €0 | -€2,488 | -100.0% |
| Recurring financial income | 75 | €2,488 | €0 | -€2,488 | -100.0% |
| Financial charges | 65/66B | €5,642 | €3,950 | -€1,692 | -30.0% |
| Recurring financial charges | 65 | €5,642 | €3,950 | -€1,692 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €2,723 | -€9,776 | -€12,500 | |
| Profit (loss) for the period | 9904 | €2,723 | -€9,776 | -€12,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,723 | -€9,776 | -€12,500 |
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 11 October 2026 via checked.be.