JHome 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.
JHome Construct
Largest movements
- Receivables within one year -€116,518
down €116,518 (-96.7%), from €120,468 to €3,950
of which Trade receivables: -€115,177
- Cash +€47,293
up €47,293 (+126%), from €37,392 to €84,685
mainly Receivables within one year (+€116,518) and Depreciation (+€13,446)
- Tangible fixed assets -€8,421
down €8,421 (-28.0%), from €30,032 to €21,611
of which Leasing and similar rights: -€7,704
- Financial fixed assets +€2,100
new in 2025: €2,100
- Trade debts -€59,932
down €59,932 (-81.1%), from €73,856 to €13,924
of which Bills of exchange payable: -€35,158
- Debts after one year -€6,607
down €6,607 (-81.7%), from €8,091 to €1,484
- Other debts -€6,327
down €6,327 (-12.5%), from €50,656 to €44,330
- Tax, wage and social debts -€2,034
down €2,034 (-11.4%), from €17,774 to €15,740
of which Remuneration and social security: -€1,221
- Purchases and services +€318,004
new in 2025: €318,004
- Staff costs +€10,666
up €10,666 (+45.6%), from €23,391 to €34,057
- Gross operating margin -€9,094
down €9,094 (-14.6%), from €62,330 to €53,236
- Taxes -€4,677
down €4,677 (-85.5%), from €5,469 to €792
- Financial charges +€736
up €736 (+44.7%), from €1,647 to €2,383
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 | €188,568 | €112,761 | -€75,808 | -40.2% |
| Fixed assets | 21/28 | €30,032 | €23,711 | -€6,321 | -21.0% |
| Tangible fixed assets | 22/27 | €30,032 | €21,611 | -€8,421 | -28.0% |
| Plant, machinery and equipment | 23 | €12,220 | €12,432 | +€213 | +1.7% |
| Furniture and vehicles | 24 | €930 | €0 | -€930 | -100% |
| Leasing and similar rights | 25 | €16,883 | €9,179 | -€7,704 | -45.6% |
| Financial fixed assets | 28 | - | €2,100 | +€2,100 | |
| Current assets | 29/58 | €158,536 | €89,050 | -€69,486 | -43.8% |
| Amounts receivable within one year | 40/41 | €120,468 | €3,950 | -€116,518 | -96.7% |
| Trade receivables | 40 | €115,367 | €191 | -€115,177 | -99.8% |
| Other amounts receivable | 41 | €5,101 | €3,760 | -€1,341 | -26.3% |
| Cash at bank and in hand | 54/58 | €37,392 | €84,685 | +€47,293 | +126% |
| Deferred charges and accrued income | 490/1 | €677 | €415 | -€261 | -38.6% |
| Total equity and liabilities | 10/49 | €188,568 | €112,761 | -€75,808 | -40.2% |
| Equity | 10/15 | €28,366 | €28,639 | +€273 | +1.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,366 | €22,639 | +€273 | +1.2% |
| Amounts payable | 17/49 | €160,202 | €84,121 | -€76,081 | -47.5% |
| Amounts payable after more than one year | 17 | €8,091 | €1,484 | -€6,607 | -81.7% |
| Financial debts | 170/4 | €8,091 | €1,484 | -€6,607 | -81.7% |
| Amounts payable within one year | 42/48 | €152,112 | €82,638 | -€69,474 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €9,826 | €8,644 | -€1,181 | -12.0% |
| Trade debts | 44 | €73,856 | €13,924 | -€59,932 | -81.1% |
| Suppliers | 440/4 | €36,914 | €12,141 | -€24,774 | -67.1% |
| Bills of exchange payable | 441 | €36,942 | €1,784 | -€35,158 | -95.2% |
| Taxes, remuneration and social security | 45 | €17,774 | €15,740 | -€2,034 | -11.4% |
| Taxes | 450/3 | €10,603 | €9,791 | -€813 | -7.7% |
| Remuneration and social security | 454/9 | €7,170 | €5,949 | -€1,221 | -17.0% |
| Other amounts payable | 47/48 | €50,656 | €44,330 | -€6,327 | -12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €318,004 | +€318,004 | |
| Remuneration, social security and pensions | 62 | €23,391 | €34,057 | +€10,666 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,738 | €13,446 | +€707 | +5.6% |
| Other operating charges | 640/8 | €603 | €609 | +€6 | +1.0% |
| Non-recurring operating charges | 66A | - | €3,862 | +€3,862 | |
| Gross operating margin | 9900 | €62,330 | €53,236 | -€9,094 | -14.6% |
| Operating profit (loss) | 9901 | €25,598 | €1,262 | -€24,335 | -95.1% |
| Financial income | 75/76B | €1,769 | €2,186 | +€417 | +23.6% |
| Recurring financial income | 75 | €1,769 | €2,031 | +€262 | +14.8% |
| Non-recurring financial income | 76B | - | €155 | +€155 | |
| Financial charges | 65/66B | €1,647 | €2,383 | +€736 | +44.7% |
| Recurring financial charges | 65 | €1,647 | €2,383 | +€736 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €25,720 | €1,065 | -€24,655 | -95.9% |
| Income taxes | 67/77 | €5,469 | €792 | -€4,677 | -85.5% |
| Profit (loss) for the period | 9904 | €20,251 | €273 | -€19,978 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,251 | €273 | -€19,978 | -98.7% |
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 16 October 2026 via checked.be.