JDP Bouw: 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.
JDP Bouw
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+235.2%), from €466,497 to €1.6m
of which Other amounts receivable: +€1.1m
- Stocks and contracts +€163,221
up €163,221 (+55.2%), from €295,770 to €458,991
- Cash +€47,377
up €47,377 (+9634.9%), from €492 to €47,869
mainly Debts after one year (+€1.4m) and Depreciation (+€26,666)
- Debts after one year +€1.4m
up €1.4m (+175.8%), from €788,829 to €2.2m
- Trade debts -€64,256
down €64,256 (-91.9%), from €69,890 to €5,633
- Gross operating margin +€39,588
up €39,588 (+65.1%), from €60,792 to €100,380
- Other operating charges +€32,245
up €32,245 (+1571.0%), from €2,053 to €34,297
- Financial charges +€29,830
up €29,830 (+306.5%), from €9,732 to €39,562
- Taxes -€9,043
down €9,043 (-100.0%), from €9,044 to €0
- Depreciation +€7,212
up €7,212 (+37.1%), from €19,455 to €26,666
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 | €1,321,113 | €2,628,032 | +€1.3m | +98.9% |
| Fixed assets | 21/28 | €428,354 | €420,437 | -€7,917 | -1.8% |
| Tangible fixed assets | 22/27 | €423,354 | €410,437 | -€12,917 | -3.1% |
| Land and buildings | 22 | €358,114 | €343,253 | -€14,861 | -4.1% |
| Plant, machinery and equipment | 23 | - | €3,417 | +€3,417 | |
| Furniture and vehicles | 24 | €5,753 | €7,992 | +€2,238 | +38.9% |
| Other tangible fixed assets | 26 | €59,487 | €55,776 | -€3,711 | -6.2% |
| Financial fixed assets | 28 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Current assets | 29/58 | €892,759 | €2,207,595 | +€1.3m | +147.3% |
| Stocks and contracts in progress | 3 | €295,770 | €458,991 | +€163,221 | +55.2% |
| Stocks | 30/36 | €295,770 | €458,991 | +€163,221 | +55.2% |
| Amounts receivable within one year | 40/41 | €466,497 | €1,563,679 | +€1.1m | +235.2% |
| Trade receivables | 40 | €179,100 | €193,257 | +€14,157 | +7.9% |
| Other amounts receivable | 41 | €287,396 | €1,370,422 | +€1.1m | +376.8% |
| Cash at bank and in hand | 54/58 | €492 | €47,869 | +€47,377 | +9634.9% |
| Deferred charges and accrued income | 490/1 | €130,000 | €137,056 | +€7,056 | +5.4% |
| Total equity and liabilities | 10/49 | €1,321,113 | €2,628,032 | +€1.3m | +98.9% |
| Equity | 10/15 | €405,654 | €406,492 | +€838 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €127,901 | €127,901 | = | 0.0% |
| Reserves | 13 | €240,103 | €240,103 | = | 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% |
| Distributable reserves | 133 | €238,243 | €238,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,250 | €26,088 | +€838 | +3.3% |
| Amounts payable | 17/49 | €915,459 | €2,221,540 | +€1.3m | +142.7% |
| Amounts payable after more than one year | 17 | €788,829 | €2,175,255 | +€1.4m | +175.8% |
| Financial debts | 170/4 | €788,829 | €2,175,255 | +€1.4m | +175.8% |
| Amounts payable within one year | 42/48 | €126,132 | €45,763 | -€80,369 | -63.7% |
| Current portion of amounts payable after more than one year | 42 | €15,958 | €21,510 | +€5,552 | +34.8% |
| Financial debts | 43 | €19,840 | €259 | -€19,582 | -98.7% |
| Credit institutions | 430/8 | €19,840 | €259 | -€19,582 | -98.7% |
| Trade debts | 44 | €69,890 | €5,633 | -€64,256 | -91.9% |
| Suppliers | 440/4 | €69,890 | €5,633 | -€64,256 | -91.9% |
| Advances received on contracts in progress | 46 | - | €2,661 | +€2,661 | |
| Taxes, remuneration and social security | 45 | €20,443 | €15,700 | -€4,743 | -23.2% |
| Taxes | 450/3 | €16,283 | €13,200 | -€3,083 | -18.9% |
| Remuneration and social security | 454/9 | €4,160 | €2,500 | -€1,660 | -39.9% |
| Accrued charges and deferred income | 492/3 | €498 | €523 | +€25 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,455 | €26,666 | +€7,212 | +37.1% |
| Other operating charges | 640/8 | €2,053 | €34,297 | +€32,245 | +1571.0% |
| Gross operating margin | 9900 | €60,792 | €100,380 | +€39,588 | +65.1% |
| Operating profit (loss) | 9901 | €39,285 | €39,416 | +€131 | +0.3% |
| Financial income | 75/76B | €1,112 | €985 | -€128 | -11.5% |
| Recurring financial income | 75 | €1,112 | €985 | -€128 | -11.5% |
| Financial charges | 65/66B | €9,732 | €39,562 | +€29,830 | +306.5% |
| Recurring financial charges | 65 | €9,732 | €39,562 | +€29,830 | +306.5% |
| Profit (loss) for the period before taxes | 9903 | €30,665 | €838 | -€29,827 | -97.3% |
| Income taxes | 67/77 | €9,044 | €0 | -€9,043 | -100.0% |
| Profit (loss) for the period | 9904 | €21,621 | €838 | -€20,783 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,621 | €838 | -€20,783 | -96.1% |
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 6 October 2026 via checked.be.