JE 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.
JE Construct
Largest movements
- Tangible fixed assets -€6,638
down €6,638 (-32.1%), from €20,704 to €14,066
of which Furniture and vehicles: -€6,281
- Cash +€1,153
up €1,153 (+41.5%), from €2,777 to €3,930
mainly Depreciation (+€6,638) and Accrued charges and deferred income (+€3,782)
- Receivables within one year +€331
up €331 (+91.9%), from €360 to €691
of which Other amounts receivable: +€682
- Trade debts -€8,328
down €8,328 (-82.8%), from €10,052 to €1,724
- Other debts -€4,284
no longer reported in 2025 (was €4,284)
- Accrued charges and deferred income +€3,782
new in 2025: €3,782
- Profit (loss) carried forward +€3,002
up €3,002 (+90.8%), from €3,305 to €6,307
- Tax, wage and social debts +€674
new in 2025: €674
- Gross operating margin +€3,269
up €3,269 (+45.0%), from €7,265 to €10,534
- Other operating charges -€1,364
down €1,364 (-88.7%), from €1,538 to €174
- Taxes +€674
new in 2025: €674
- Depreciation -€425
down €425 (-6.0%), from €7,063 to €6,638
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 | €23,841 | €18,687 | -€5,154 | -21.6% |
| Fixed assets | 21/28 | €20,704 | €14,066 | -€6,638 | -32.1% |
| Tangible fixed assets | 22/27 | €20,704 | €14,066 | -€6,638 | -32.1% |
| Plant, machinery and equipment | 23 | €691 | €334 | -€357 | -51.7% |
| Furniture and vehicles | 24 | €20,013 | €13,732 | -€6,281 | -31.4% |
| Current assets | 29/58 | €3,137 | €4,621 | +€1,484 | +47.3% |
| Amounts receivable within one year | 40/41 | €360 | €691 | +€331 | +91.9% |
| Trade receivables | 40 | €351 | - | -€351 | |
| Other amounts receivable | 41 | €9 | €691 | +€682 | +7577.8% |
| Cash at bank and in hand | 54/58 | €2,777 | €3,930 | +€1,153 | +41.5% |
| Total equity and liabilities | 10/49 | €23,841 | €18,687 | -€5,154 | -21.6% |
| Equity | 10/15 | €9,505 | €12,507 | +€3,002 | +31.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,305 | €6,307 | +€3,002 | +90.8% |
| Amounts payable | 17/49 | €14,336 | €6,180 | -€8,156 | -56.9% |
| Amounts payable within one year | 42/48 | €14,336 | €2,398 | -€11,938 | -83.3% |
| Trade debts | 44 | €10,052 | €1,724 | -€8,328 | -82.8% |
| Suppliers | 440/4 | €10,052 | €1,724 | -€8,328 | -82.8% |
| Taxes, remuneration and social security | 45 | - | €674 | +€674 | |
| Taxes | 450/3 | - | €674 | +€674 | |
| Other amounts payable | 47/48 | €4,284 | - | -€4,284 | |
| Accrued charges and deferred income | 492/3 | - | €3,782 | +€3,782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,063 | €6,638 | -€425 | -6.0% |
| Other operating charges | 640/8 | €1,538 | €174 | -€1,364 | -88.7% |
| Gross operating margin | 9900 | €7,265 | €10,534 | +€3,269 | +45.0% |
| Operating profit (loss) | 9901 | -€1,336 | €3,722 | +€5,058 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €52 | €46 | -€6 | -11.5% |
| Recurring financial charges | 65 | €52 | €46 | -€6 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,379 | €3,676 | +€5,055 | |
| Income taxes | 67/77 | - | €674 | +€674 | |
| Profit (loss) for the period | 9904 | -€1,379 | €3,002 | +€4,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,379 | €3,002 | +€4,381 |
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 10 October 2026 via checked.be.