JDN-CONSTRUCTION: 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.
JDN-CONSTRUCTION
Largest movements
- Receivables within one year +€3,641
up €3,641 (+129.5%), from €2,811 to €6,453
of which Trade receivables: +€2,531
- Tangible fixed assets -€3,353
down €3,353 (-71.7%), from €4,678 to €1,324
of which Furniture and vehicles: -€2,679
- Cash -€2,921
down €2,921 (-65.3%), from €4,475 to €1,554
mainly Receivables within one year (-€3,641) and Debts after one year (-€3,479)
- Debts after one year -€3,479
down €3,479 (-53.5%), from €6,505 to €3,026
- Profit (loss) carried forward +€2,251
up €2,251 (+33.5%), from -€6,721 to -€4,470
- Tax, wage and social debts -€1,258
down €1,258 (-57.3%), from €2,194 to €936
of which Taxes: -€1,102
- Trade debts -€427
down €427 (-36.2%), from €1,181 to €754
- Other debts +€171
up €171 (+5.7%), from €2,990 to €3,162
- Purchases and services -€25,004
down €25,004 (-32.3%), from €77,504 to €52,499
- Gross operating margin +€9,949
up €9,949, from -€3,168 to €6,781
- Financial charges +€429
up €429 (+71.5%), from €600 to €1,028
- Depreciation -€321
down €321 (-8.7%), from €3,674 to €3,353
- Other operating charges -€203
down €203 (-57.7%), from €352 to €149
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 | €12,469 | €9,886 | -€2,582 | -20.7% |
| Fixed assets | 21/28 | €5,183 | €1,829 | -€3,353 | -64.7% |
| Tangible fixed assets | 22/27 | €4,678 | €1,324 | -€3,353 | -71.7% |
| Plant, machinery and equipment | 23 | €1,998 | €1,324 | -€674 | -33.7% |
| Furniture and vehicles | 24 | €2,679 | - | -€2,679 | |
| Financial fixed assets | 28 | €505 | €505 | = | 0.0% |
| Current assets | 29/58 | €7,286 | €8,057 | +€771 | +10.6% |
| Amounts receivable within one year | 40/41 | €2,811 | €6,453 | +€3,641 | +129.5% |
| Trade receivables | 40 | €530 | €3,061 | +€2,531 | +477.6% |
| Other amounts receivable | 41 | €2,281 | €3,392 | +€1,111 | +48.7% |
| Cash at bank and in hand | 54/58 | €4,475 | €1,554 | -€2,921 | -65.3% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €12,469 | €9,886 | -€2,582 | -20.7% |
| Equity | 10/15 | -€3,721 | -€1,470 | +€2,251 | +60.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,721 | -€4,470 | +€2,251 | +33.5% |
| Amounts payable | 17/49 | €16,189 | €11,356 | -€4,833 | -29.9% |
| Amounts payable after more than one year | 17 | €6,505 | €3,026 | -€3,479 | -53.5% |
| Financial debts | 170/4 | €6,505 | €3,026 | -€3,479 | -53.5% |
| Amounts payable within one year | 42/48 | €9,684 | €8,330 | -€1,354 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €3,319 | €3,479 | +€160 | +4.8% |
| Trade debts | 44 | €1,181 | €754 | -€427 | -36.2% |
| Suppliers | 440/4 | €1,181 | €754 | -€427 | -36.2% |
| Taxes, remuneration and social security | 45 | €2,194 | €936 | -€1,258 | -57.3% |
| Taxes | 450/3 | €2,038 | €936 | -€1,102 | -54.1% |
| Remuneration and social security | 454/9 | €156 | - | -€156 | |
| Other amounts payable | 47/48 | €2,990 | €3,162 | +€171 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,504 | €52,499 | -€25,004 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,674 | €3,353 | -€321 | -8.7% |
| Other operating charges | 640/8 | €352 | €149 | -€203 | -57.7% |
| Gross operating margin | 9900 | -€3,168 | €6,781 | +€9,949 | |
| Operating profit (loss) | 9901 | -€7,193 | €3,279 | +€10,472 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €600 | €1,028 | +€429 | +71.5% |
| Recurring financial charges | 65 | €600 | €1,028 | +€429 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,793 | €2,251 | +€10,043 | |
| Profit (loss) for the period | 9904 | -€7,793 | €2,251 | +€10,043 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,793 | €2,251 | +€10,043 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.