JEKRM 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.
JEKRM Construct
Largest movements
- Cash -€20,367
down €20,367 (-84.5%), from €24,094 to €3,727
mainly Trade debts (-€25,246) and Net result for the year (-€10,356)
- Receivables within one year -€12,860
down €12,860 (-28.7%), from €44,831 to €31,971
of which Trade receivables: -€6,585
- Deferred charges and accrued income -€1,361
down €1,361 (-32.5%), from €4,187 to €2,826
- Tangible fixed assets -€823
down €823 (-38.8%), from €2,120 to €1,297
of which Furniture and vehicles: -€748
- Trade debts -€25,246
down €25,246 (-97.5%), from €25,886 to €640
- Profit (loss) carried forward -€10,356
down €10,356 (-23.3%), from €44,491 to €34,135
- Gross operating margin -€23,953
down €23,953, from €13,658 to -€10,295
- Taxes -€2,383
down €2,383 (-87.7%), from €2,718 to €335
- Other operating charges -€487
down €487 (-76.2%), from €639 to €152
- Financial income -€315
down €315 (-15.3%), from €2,060 to €1,745
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 | €75,232 | €39,821 | -€35,411 | -47.1% |
| Fixed assets | 21/28 | €2,120 | €1,297 | -€823 | -38.8% |
| Tangible fixed assets | 22/27 | €2,120 | €1,297 | -€823 | -38.8% |
| Plant, machinery and equipment | 23 | €147 | €72 | -€75 | -51.0% |
| Furniture and vehicles | 24 | €1,973 | €1,225 | -€748 | -37.9% |
| Current assets | 29/58 | €73,112 | €38,524 | -€34,588 | -47.3% |
| Amounts receivable within one year | 40/41 | €44,831 | €31,971 | -€12,860 | -28.7% |
| Trade receivables | 40 | €9,402 | €2,817 | -€6,585 | -70.0% |
| Other amounts receivable | 41 | €35,429 | €29,154 | -€6,275 | -17.7% |
| Cash at bank and in hand | 54/58 | €24,094 | €3,727 | -€20,367 | -84.5% |
| Deferred charges and accrued income | 490/1 | €4,187 | €2,826 | -€1,361 | -32.5% |
| Total equity and liabilities | 10/49 | €75,232 | €39,821 | -€35,411 | -47.1% |
| Equity | 10/15 | €46,491 | €36,135 | -€10,356 | -22.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,491 | €34,135 | -€10,356 | -23.3% |
| Amounts payable | 17/49 | €28,741 | €3,686 | -€25,055 | -87.2% |
| Amounts payable within one year | 42/48 | €28,710 | €3,675 | -€25,035 | -87.2% |
| Trade debts | 44 | €25,886 | €640 | -€25,246 | -97.5% |
| Suppliers | 440/4 | €25,886 | €640 | -€25,246 | -97.5% |
| Taxes, remuneration and social security | 45 | €2,824 | €3,035 | +€211 | +7.5% |
| Taxes | 450/3 | €2,824 | €3,035 | +€211 | +7.5% |
| Accrued charges and deferred income | 492/3 | €31 | €11 | -€20 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,152 | €1,134 | -€18 | -1.6% |
| Other operating charges | 640/8 | €639 | €152 | -€487 | -76.2% |
| Gross operating margin | 9900 | €13,658 | -€10,295 | -€23,953 | |
| Operating profit (loss) | 9901 | €11,867 | -€11,581 | -€23,448 | |
| Financial income | 75/76B | €2,060 | €1,745 | -€315 | -15.3% |
| Recurring financial income | 75 | €2,060 | €1,745 | -€315 | -15.3% |
| Financial charges | 65/66B | €191 | €185 | -€6 | -3.1% |
| Recurring financial charges | 65 | €191 | €185 | -€6 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €13,736 | -€10,021 | -€23,757 | |
| Income taxes | 67/77 | €2,718 | €335 | -€2,383 | -87.7% |
| Profit (loss) for the period | 9904 | €11,018 | -€10,356 | -€21,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,018 | -€10,356 | -€21,374 |
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.