JESTIN 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.
JESTIN CONSTRUCT
Largest movements
- Cash +€194,648
up €194,648 (+21,780%), from €894 to €195,542
mainly Net result for the year (+€188,936) and Short-term financial debts (+€104,164)
- Stocks and contracts +€101,630
up €101,630 (+115%), from €88,211 to €189,841
- Profit (loss) carried forward +€188,936
up €188,936 (+87.1%), from -€216,822 to -€27,886
- Short-term financial debts +€104,164
new in 2025: €104,164
- Trade debts +€39,774
up €39,774 (+102%), from €39,004 to €78,779
- Other debts -€30,000
down €30,000 (-14.4%), from €208,500 to €178,500
- Advances received -€19,500
down €19,500 (-100%), from €19,500 to €0
- Gross operating margin +€207,319
up €207,319, from -€4,053 to €203,266
- Financial charges +€15,595
up €15,595 (+3,635%), from €429 to €16,024
- Financial income +€2,310
new in 2025: €2,310
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.
Derived cash bridge
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 | €160,151 | €458,868 | +€298,717 | +187% |
| Current assets | 29/58 | €160,151 | €458,868 | +€298,717 | +187% |
| Stocks and contracts in progress | 3 | €88,211 | €189,841 | +€101,630 | +115% |
| Stocks | 30/36 | €88,211 | €189,841 | +€101,630 | +115% |
| Amounts receivable within one year | 40/41 | €71,046 | €73,485 | +€2,439 | +3.4% |
| Trade receivables | 40 | €47,546 | €53,985 | +€6,439 | +13.5% |
| Other amounts receivable | 41 | €23,500 | €19,500 | -€4,000 | -17.0% |
| Cash at bank and in hand | 54/58 | €894 | €195,542 | +€194,648 | +21,780% |
| Total equity and liabilities | 10/49 | €160,151 | €458,868 | +€298,717 | +187% |
| Equity | 10/15 | -€197,477 | -€8,542 | +€188,936 | +95.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €745 | €745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €745 | €745 | = | 0.0% |
| Reserves not available under the articles | 1311 | €745 | €745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,822 | -€27,886 | +€188,936 | +87.1% |
| Amounts payable | 17/49 | €357,628 | €467,409 | +€109,781 | +30.7% |
| Amounts payable after more than one year | 17 | €87,600 | €87,600 | = | 0.0% |
| Other amounts payable | 178/9 | €87,600 | €87,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €270,028 | €379,660 | +€109,632 | +40.6% |
| Financial debts | 43 | - | €104,164 | +€104,164 | |
| Credit institutions | 430/8 | - | €104,164 | +€104,164 | |
| Trade debts | 44 | €39,004 | €78,779 | +€39,774 | +102% |
| Suppliers | 440/4 | €39,004 | €78,779 | +€39,774 | +102% |
| Advances received on contracts in progress | 46 | €19,500 | €0 | -€19,500 | -100% |
| Taxes, remuneration and social security | 45 | €3,024 | €18,218 | +€15,194 | +503% |
| Taxes | 450/3 | €3,024 | €18,218 | +€15,194 | +503% |
| Other amounts payable | 47/48 | €208,500 | €178,500 | -€30,000 | -14.4% |
| Accrued charges and deferred income | 492/3 | - | €149 | +€149 | |
| Other operating charges | 640/8 | €648 | €615 | -€33 | -5.1% |
| Gross operating margin | 9900 | -€4,053 | €203,266 | +€207,319 | |
| Operating profit (loss) | 9901 | -€4,702 | €202,650 | +€207,352 | |
| Financial income | 75/76B | - | €2,310 | +€2,310 | |
| Recurring financial income | 75 | - | €2,310 | +€2,310 | |
| Financial charges | 65/66B | €429 | €16,024 | +€15,595 | +3,635% |
| Recurring financial charges | 65 | €429 | €16,024 | +€15,595 | +3,635% |
| Profit (loss) for the period before taxes | 9903 | -€5,131 | €188,936 | +€194,067 | |
| Profit (loss) for the period | 9904 | -€5,131 | €188,936 | +€194,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,131 | €188,936 | +€194,067 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.