JEAN P CONSTRUCT: 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.
JEAN P CONSTRUCT
Largest movements
- Receivables within one year -€40,320
down €40,320 (-56.6%), from €71,258 to €30,938
of which Other amounts receivable: -€31,961
- Tangible fixed assets +€29,645
new in 2025: €29,645
- Cash +€7,321
up €7,321 (+81.5%), from €8,986 to €16,307
mainly Receivables within one year (+€40,320) and Net result for the year (+€4,454)
- Debts after one year -€7,071
down €7,071 (-62.4%), from €11,325 to €4,254
- Profit (loss) carried forward +€4,454
up €4,454 (+8.3%), from €53,710 to €58,164
- Trade debts -€1,219
down €1,219 (-27.2%), from €4,484 to €3,264
- Write-downs -€9,758
no longer reported in 2025 (was €9,758)
- Gross operating margin -€6,019
down €6,019 (-29.5%), from €20,383 to €14,365
- Other operating charges -€5,079
down €5,079 (-88.9%), from €5,712 to €634
- Depreciation +€3,777
new in 2025: €3,777
- Financial income -€1,803
down €1,803 (-100.0%), from €1,804 to €0
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 | €80,244 | €76,890 | -€3,354 | -4.2% |
| Fixed assets | 21/28 | - | €29,645 | +€29,645 | |
| Tangible fixed assets | 22/27 | - | €29,645 | +€29,645 | |
| Furniture and vehicles | 24 | - | €29,645 | +€29,645 | |
| Current assets | 29/58 | €80,244 | €47,245 | -€32,999 | -41.1% |
| Amounts receivable within one year | 40/41 | €71,258 | €30,938 | -€40,320 | -56.6% |
| Trade receivables | 40 | €36,623 | €28,263 | -€8,360 | -22.8% |
| Other amounts receivable | 41 | €34,635 | €2,674 | -€31,961 | -92.3% |
| Cash at bank and in hand | 54/58 | €8,986 | €16,307 | +€7,321 | +81.5% |
| Total equity and liabilities | 10/49 | €80,244 | €76,890 | -€3,354 | -4.2% |
| Equity | 10/15 | €54,710 | €59,164 | +€4,454 | +8.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,710 | €58,164 | +€4,454 | +8.3% |
| Amounts payable | 17/49 | €25,534 | €17,726 | -€7,809 | -30.6% |
| Amounts payable after more than one year | 17 | €11,325 | €4,254 | -€7,071 | -62.4% |
| Financial debts | 170/4 | €11,325 | €4,254 | -€7,071 | -62.4% |
| Amounts payable within one year | 42/48 | €14,209 | €13,472 | -€737 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €6,800 | €7,071 | +€271 | +4.0% |
| Trade debts | 44 | €4,484 | €3,264 | -€1,219 | -27.2% |
| Suppliers | 440/4 | €4,484 | €3,264 | -€1,219 | -27.2% |
| Taxes, remuneration and social security | 45 | €2,926 | €3,136 | +€210 | +7.2% |
| Taxes | 450/3 | €2,926 | €3,136 | +€210 | +7.2% |
| Non-recurring operating income | 76A | €621 | - | -€621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,777 | +€3,777 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,758 | - | -€9,758 | |
| Other operating charges | 640/8 | €5,712 | €634 | -€5,079 | -88.9% |
| Gross operating margin | 9900 | €20,383 | €14,365 | -€6,019 | -29.5% |
| Operating profit (loss) | 9901 | €4,913 | €9,954 | +€5,042 | +102.6% |
| Financial income | 75/76B | €1,804 | €0 | -€1,803 | -100.0% |
| Recurring financial income | 75 | €1,804 | €0 | -€1,803 | -100.0% |
| Financial charges | 65/66B | €2,211 | €3,687 | +€1,477 | +66.8% |
| Recurring financial charges | 65 | €2,211 | €3,687 | +€1,477 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €4,506 | €6,267 | +€1,761 | +39.1% |
| Income taxes | 67/77 | €1,809 | €1,813 | +€4 | +0.2% |
| Profit (loss) for the period | 9904 | €2,697 | €4,454 | +€1,758 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,697 | €4,454 | +€1,758 | +65.2% |
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 9 October 2026 via checked.be.