JDJ: 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.
What changed
JDJ
NACE 43.990, Other specialised construction activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,257
2024 · €27,352-€24,095
Equity
€226,418
2024 · €223,161+€3,257
Cash
€24,335
2024 · €4,190+€20,145
Balance sheet total
€3.1m
2024 · €2.6m+€426,021
Largest movements
Assets
- Receivables within one year +€543,901
up €543,901 (+29.0%), from €1.9m to €2.4m
of which Trade receivables: +€514,478
- Receivables after one year -€134,213
down €134,213 (-17.7%), from €757,261 to €623,048
Equity and liabilities
- Trade debts +€423,476
up €423,476 (+18.0%), from €2.3m to €2.8m
Income statement
- Gross operating margin -€38,354
down €38,354 (-59.0%), from €65,014 to €26,661
- Other operating charges -€35,814
down €35,814 (-95.8%), from €37,397 to €1,583
- Taxes +€7,530
up €7,530 (+148%), from €5,082 to €12,612
- Financial income -€3,061
down €3,061 (-79.6%), from €3,848 to €787
- Financial charges -€968
down €968 (-53.0%), from €1,827 to €859
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.
Result 2024
€27,352
Gross operating margin
-€38,354
Depreciation
-€417
Other operating charges
+€35,814
Financial income
-€3,061
Financial charges
+€968
Taxes
-€7,530
Deferred taxes and other
-€11,515
Result 2025
€3,257
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€31,308
Investment
-€5,324
Financing
-€5,839
Cash 2024
€4,190
From operations (derived)
+€31,308
Net result for the year
+€3,257
Depreciation
+€9,136
Receivables after one year
+€134,213
Receivables within one year
-€543,901
Trade debts
+€423,476
Tax, wage and social debts
-€874
Accrued charges and deferred income
+€6,000
Investment (derived)
-€5,324
Investment in fixed assets (net)
-€5,324
Financing
-€5,839
Debts after one year
-€5,839
Cash 2025
€24,335
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,647,663 | €3,073,684 | +€426,021 | +16.1% |
| Fixed assets | 21/28 | €13,513 | €9,701 | -€3,812 | -28.2% |
| Tangible fixed assets | 22/27 | €13,243 | €9,431 | -€3,812 | -28.8% |
| Plant, machinery and equipment | 23 | €12,376 | €8,938 | -€3,438 | -27.8% |
| Furniture and vehicles | 24 | €867 | €494 | -€374 | -43.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €2,634,150 | €3,063,982 | +€429,833 | +16.3% |
| Amounts receivable after more than one year | 29 | €757,261 | €623,048 | -€134,213 | -17.7% |
| Other amounts receivable | 291 | €757,261 | €623,048 | -€134,213 | -17.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,872,699 | €2,416,599 | +€543,901 | +29.0% |
| Trade receivables | 40 | €1,847,532 | €2,362,010 | +€514,478 | +27.8% |
| Other amounts receivable | 41 | €25,167 | €54,589 | +€29,422 | +117% |
| Cash at bank and in hand | 54/58 | €4,190 | €24,335 | +€20,145 | +481% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,647,663 | €3,073,684 | +€426,021 | +16.1% |
| Equity | 10/15 | €223,161 | €226,418 | +€3,257 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,951 | €187,208 | +€3,257 | +1.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €2,424,503 | €2,847,266 | +€422,763 | +17.4% |
| Amounts payable after more than one year | 17 | €5,839 | €0 | -€5,839 | -100% |
| Other amounts payable | 178/9 | €5,839 | €0 | -€5,839 | -100% |
| Amounts payable within one year | 42/48 | €2,352,664 | €2,775,266 | +€422,602 | +18.0% |
| Trade debts | 44 | €2,347,582 | €2,771,057 | +€423,476 | +18.0% |
| Suppliers | 440/4 | €2,347,582 | €2,771,057 | +€423,476 | +18.0% |
| Taxes, remuneration and social security | 45 | €5,082 | €4,208 | -€874 | -17.2% |
| Taxes | 450/3 | €5,082 | €4,208 | -€874 | -17.2% |
| Accrued charges and deferred income | 492/3 | €66,000 | €72,000 | +€6,000 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,720 | €9,136 | +€417 | +4.8% |
| Other operating charges | 640/8 | €37,397 | €1,583 | -€35,814 | -95.8% |
| Gross operating margin | 9900 | €65,014 | €26,661 | -€38,354 | -59.0% |
| Operating profit (loss) | 9901 | €18,898 | €15,942 | -€2,956 | -15.6% |
| Financial income | 75/76B | €3,848 | €787 | -€3,061 | -79.6% |
| Recurring financial income | 75 | €3,848 | €787 | -€3,061 | -79.6% |
| Financial charges | 65/66B | €1,827 | €859 | -€968 | -53.0% |
| Recurring financial charges | 65 | €1,827 | €859 | -€968 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €20,919 | €15,870 | -€5,050 | -24.1% |
| Transfer from deferred taxes | 780 | €11,515 | €0 | -€11,515 | -100% |
| Income taxes | 67/77 | €5,082 | €12,612 | +€7,530 | +148% |
| Profit (loss) for the period | 9904 | €27,352 | €3,257 | -€24,095 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,352 | €3,257 | -€24,095 | -88.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.