Jens-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.
Jens-Construct
Largest movements
- Tangible fixed assets +€31,250
up €31,250 (+90.5%), from €34,525 to €65,775
of which Plant, machinery and equipment: +€41,733
- Stocks and contracts +€22,820
up €22,820 (+290.3%), from €7,860 to €30,680
- Receivables within one year +€7,450
up €7,450 (+62.4%), from €11,937 to €19,387
of which Trade receivables: +€6,806
- Cash +€3,102
up €3,102 (+10.5%), from €29,556 to €32,658
mainly Net result for the year (+€28,908) and Other debts (+€25,158)
- Profit (loss) carried forward +€28,908
up €28,908 (+45.5%), from €63,548 to €92,456
- Other debts +€25,158
up €25,158 (+469.0%), from €5,365 to €30,523
- Debts after one year +€11,149
up €11,149 (+305.2%), from €3,653 to €14,803
- Current portion of long-term debt +€3,778
up €3,778 (+98.5%), from €3,835 to €7,613
- Trade debts -€3,694
down €3,694 (-31.6%), from €11,686 to €7,992
- Gross operating margin -€8,126
down €8,126 (-12.3%), from €65,968 to €57,842
- Depreciation +€5,219
up €5,219 (+37.5%), from €13,934 to €19,152
- Taxes -€3,034
down €3,034 (-30.5%), from €9,960 to €6,926
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 | €93,314 | €157,913 | +€64,599 | +69.2% |
| Fixed assets | 21/28 | €40,725 | €71,874 | +€31,150 | +76.5% |
| Intangible fixed assets | 21 | €349 | €249 | -€100 | -28.6% |
| Tangible fixed assets | 22/27 | €34,525 | €65,775 | +€31,250 | +90.5% |
| Plant, machinery and equipment | 23 | €13,395 | €55,128 | +€41,733 | +311.6% |
| Furniture and vehicles | 24 | €21,131 | €10,647 | -€10,483 | -49.6% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €52,589 | €86,039 | +€33,450 | +63.6% |
| Stocks and contracts in progress | 3 | €7,860 | €30,680 | +€22,820 | +290.3% |
| Stocks | 30/36 | €7,860 | €30,680 | +€22,820 | +290.3% |
| Amounts receivable within one year | 40/41 | €11,937 | €19,387 | +€7,450 | +62.4% |
| Trade receivables | 40 | €1,105 | €7,911 | +€6,806 | +616.0% |
| Other amounts receivable | 41 | €10,832 | €11,476 | +€644 | +5.9% |
| Cash at bank and in hand | 54/58 | €29,556 | €32,658 | +€3,102 | +10.5% |
| Deferred charges and accrued income | 490/1 | €3,237 | €3,314 | +€77 | +2.4% |
| Total equity and liabilities | 10/49 | €93,314 | €157,913 | +€64,599 | +69.2% |
| Equity | 10/15 | €66,548 | €95,456 | +€28,908 | +43.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,548 | €92,456 | +€28,908 | +45.5% |
| Amounts payable | 17/49 | €26,766 | €62,457 | +€35,691 | +133.3% |
| Amounts payable after more than one year | 17 | €3,653 | €14,803 | +€11,149 | +305.2% |
| Financial debts | 170/4 | €3,653 | €14,803 | +€11,149 | +305.2% |
| Amounts payable within one year | 42/48 | €23,047 | €47,589 | +€24,542 | +106.5% |
| Current portion of amounts payable after more than one year | 42 | €3,835 | €7,613 | +€3,778 | +98.5% |
| Trade debts | 44 | €11,686 | €7,992 | -€3,694 | -31.6% |
| Suppliers | 440/4 | €11,686 | €7,992 | -€3,694 | -31.6% |
| Taxes, remuneration and social security | 45 | €2,162 | €1,461 | -€700 | -32.4% |
| Taxes | 450/3 | €2,162 | €1,461 | -€700 | -32.4% |
| Other amounts payable | 47/48 | €5,365 | €30,523 | +€25,158 | +469.0% |
| Accrued charges and deferred income | 492/3 | €65 | €65 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,607 | +€1,607 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,934 | €19,152 | +€5,219 | +37.5% |
| Other operating charges | 640/8 | €938 | €1,147 | +€209 | +22.3% |
| Non-recurring operating charges | 66A | €106 | €0 | -€106 | -100.0% |
| Gross operating margin | 9900 | €65,968 | €57,842 | -€8,126 | -12.3% |
| Operating profit (loss) | 9901 | €50,990 | €37,542 | -€13,448 | -26.4% |
| Financial income | 75/76B | €64 | €19 | -€45 | -70.7% |
| Recurring financial income | 75 | €64 | €19 | -€45 | -70.7% |
| Financial charges | 65/66B | €2,174 | €1,727 | -€448 | -20.6% |
| Recurring financial charges | 65 | €2,174 | €1,727 | -€448 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €48,880 | €35,834 | -€13,045 | -26.7% |
| Income taxes | 67/77 | €9,960 | €6,926 | -€3,034 | -30.5% |
| Profit (loss) for the period | 9904 | €38,920 | €28,908 | -€10,012 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,920 | €28,908 | -€10,012 | -25.7% |
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 29 September 2026 via checked.be.