JEAN TERRASSEMENTS: what changed
JEAN TERRASSEMENTS
Largest movements
- Tangible fixed assets -€6,460
down €6,460 (-47.1%), from €13,715 to €7,255
- Receivables within one year -€4,165
down €4,165 (-29.5%), from €14,140 to €9,975
of which Trade receivables: -€3,740
- Cash -€3,874
down €3,874 (-64.7%), from €5,988 to €2,114
mainly Trade debts (-€8,895) and Debts after one year (-€5,629)
- Trade debts -€8,895
down €8,895 (-59.1%), from €15,055 to €6,161
- Debts after one year -€5,629
down €5,629 (-42.9%), from €13,123 to €7,494
- Profit (loss) carried forward +€3,168
up €3,168 (+50.4%), from -€6,280 to -€3,112
- Other debts -€2,149
no longer reported in 2025 (was €2,149)
- Tax, wage and social debts -€1,068
down €1,068 (-52.2%), from €2,047 to €979
- Turnover -€61,000
no longer reported in 2025 (was €61,000)
- Purchases and services -€55,688
no longer reported in 2025 (was €55,688)
- Gross operating margin +€10,712
up €10,712 (+202%), from €5,312 to €16,024
- Depreciation +€1,025
up €1,025 (+15.0%), from €6,829 to €7,854
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,022 | €19,834 | -€14,188 | -41.7% |
| Fixed assets | 21/28 | €13,715 | €7,255 | -€6,460 | -47.1% |
| Tangible fixed assets | 22/27 | €13,715 | €7,255 | -€6,460 | -47.1% |
| Furniture and vehicles | 24 | €13,715 | €7,255 | -€6,460 | -47.1% |
| Current assets | 29/58 | €20,307 | €12,578 | -€7,729 | -38.1% |
| Amounts receivable within one year | 40/41 | €14,140 | €9,975 | -€4,165 | -29.5% |
| Trade receivables | 40 | €11,874 | €8,134 | -€3,740 | -31.5% |
| Other amounts receivable | 41 | €2,266 | €1,841 | -€425 | -18.8% |
| Cash at bank and in hand | 54/58 | €5,988 | €2,114 | -€3,874 | -64.7% |
| Deferred charges and accrued income | 490/1 | €179 | €489 | +€310 | +173% |
| Total equity and liabilities | 10/49 | €34,022 | €19,834 | -€14,188 | -41.7% |
| Equity | 10/15 | -€3,597 | -€429 | +€3,168 | +88.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €2,483 | €2,483 | = | 0.0% |
| Distributable reserves | 133 | €2,483 | €2,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,280 | -€3,112 | +€3,168 | +50.4% |
| Amounts payable | 17/49 | €37,619 | €20,262 | -€17,356 | -46.1% |
| Amounts payable after more than one year | 17 | €13,123 | €7,494 | -€5,629 | -42.9% |
| Financial debts | 170/4 | €13,123 | €7,494 | -€5,629 | -42.9% |
| Amounts payable within one year | 42/48 | €24,496 | €12,768 | -€11,727 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €5,245 | €5,629 | +€384 | +7.3% |
| Trade debts | 44 | €15,055 | €6,161 | -€8,895 | -59.1% |
| Suppliers | 440/4 | €15,055 | €6,161 | -€8,895 | -59.1% |
| Taxes, remuneration and social security | 45 | €2,047 | €979 | -€1,068 | -52.2% |
| Taxes | 450/3 | €2,047 | €979 | -€1,068 | -52.2% |
| Other amounts payable | 47/48 | €2,149 | - | -€2,149 | |
| Turnover | 70 | €61,000 | - | -€61,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €55,688 | - | -€55,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,829 | €7,854 | +€1,025 | +15.0% |
| Other operating charges | 640/8 | €3,654 | €3,946 | +€292 | +8.0% |
| Gross operating margin | 9900 | €5,312 | €16,024 | +€10,712 | +202% |
| Operating profit (loss) | 9901 | -€5,171 | €4,225 | +€9,396 | |
| Financial charges | 65/66B | €1,109 | €1,003 | -€107 | -9.6% |
| Recurring financial charges | 65 | €1,109 | €1,003 | -€107 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,280 | €3,222 | +€9,502 | |
| Income taxes | 67/77 | - | €54 | +€54 | |
| Profit (loss) for the period | 9904 | -€6,280 | €3,168 | +€9,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,280 | €3,168 | +€9,448 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.