JCH 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.
JCH CONSTRUCT
Largest movements
- Receivables within one year +€73,753
up €73,753 (+171.2%), from €43,071 to €116,825
of which Trade receivables: +€74,594
- Cash +€17,993
up €17,993 (+2918.2%), from €617 to €18,610
mainly Trade debts (+€57,889) and Tax, wage and social debts (+€21,146)
- Tangible fixed assets -€9,291
down €9,291 (-37.1%), from €25,023 to €15,732
- Trade debts +€57,889
up €57,889 (+216.6%), from €26,728 to €84,617
- Tax, wage and social debts +€21,146
up €21,146 (+583.9%), from €3,622 to €24,768
of which Taxes: +€13,850
- Profit (loss) carried forward +€11,054
up €11,054 (+189.3%), from €5,840 to €16,894
- Debts after one year -€6,124
down €6,124 (-30.8%), from €19,888 to €13,764
- Other debts -€1,802
no longer reported in 2025 (was €1,802)
- Gross operating margin +€38,729
up €38,729 (+255.7%), from €15,145 to €53,874
- Staff costs +€26,395
new in 2025: €26,395
- Depreciation +€4,301
up €4,301 (+70.7%), from €6,086 to €10,387
- Taxes +€1,976
up €1,976 (+129.9%), from €1,522 to €3,498
- Other operating charges +€1,011
up €1,011 (+477.3%), from €212 to €1,223
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 | €68,711 | €151,167 | +€82,455 | +120.0% |
| Fixed assets | 21/28 | €25,023 | €15,732 | -€9,291 | -37.1% |
| Tangible fixed assets | 22/27 | €25,023 | €15,732 | -€9,291 | -37.1% |
| Furniture and vehicles | 24 | €25,023 | €15,732 | -€9,291 | -37.1% |
| Current assets | 29/58 | €43,688 | €135,434 | +€91,746 | +210.0% |
| Amounts receivable within one year | 40/41 | €43,071 | €116,825 | +€73,753 | +171.2% |
| Trade receivables | 40 | €40,496 | €115,090 | +€74,594 | +184.2% |
| Other amounts receivable | 41 | €2,576 | €1,735 | -€841 | -32.6% |
| Cash at bank and in hand | 54/58 | €617 | €18,610 | +€17,993 | +2918.2% |
| Total equity and liabilities | 10/49 | €68,711 | €151,167 | +€82,455 | +120.0% |
| Equity | 10/15 | €10,840 | €21,894 | +€11,054 | +102.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,840 | €16,894 | +€11,054 | +189.3% |
| Amounts payable | 17/49 | €57,871 | €129,273 | +€71,401 | +123.4% |
| Amounts payable after more than one year | 17 | €19,888 | €13,764 | -€6,124 | -30.8% |
| Financial debts | 170/4 | €19,888 | €13,764 | -€6,124 | -30.8% |
| Amounts payable within one year | 42/48 | €37,984 | €115,509 | +€77,526 | +204.1% |
| Current portion of amounts payable after more than one year | 42 | €5,832 | €6,124 | +€293 | +5.0% |
| Trade debts | 44 | €26,728 | €84,617 | +€57,889 | +216.6% |
| Suppliers | 440/4 | €26,728 | €84,617 | +€57,889 | +216.6% |
| Taxes, remuneration and social security | 45 | €3,622 | €24,768 | +€21,146 | +583.9% |
| Taxes | 450/3 | €2,122 | €15,972 | +€13,850 | +652.8% |
| Remuneration and social security | 454/9 | €1,500 | €8,796 | +€7,296 | +486.4% |
| Other amounts payable | 47/48 | €1,802 | - | -€1,802 | |
| Remuneration, social security and pensions | 62 | - | €26,395 | +€26,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,086 | €10,387 | +€4,301 | +70.7% |
| Other operating charges | 640/8 | €212 | €1,223 | +€1,011 | +477.3% |
| Gross operating margin | 9900 | €15,145 | €53,874 | +€38,729 | +255.7% |
| Operating profit (loss) | 9901 | €8,847 | €15,869 | +€7,022 | +79.4% |
| Financial charges | 65/66B | €1,485 | €1,318 | -€168 | -11.3% |
| Recurring financial charges | 65 | €1,485 | €1,318 | -€168 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €7,362 | €14,551 | +€7,190 | +97.7% |
| Income taxes | 67/77 | €1,522 | €3,498 | +€1,976 | +129.9% |
| Profit (loss) for the period | 9904 | €5,840 | €11,054 | +€5,214 | +89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,840 | €11,054 | +€5,214 | +89.3% |
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.