JiCo 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.
JiCo CONSTRUCT
Largest movements
- Receivables within one year -€14,816
down €14,816 (-79.7%), from €18,598 to €3,781
of which Trade receivables: -€13,880
- Tangible fixed assets -€7,999
down €7,999 (-70.6%), from €11,335 to €3,335
- Cash +€2,622
up €2,622 (+151.4%), from €1,732 to €4,354
mainly Receivables within one year (+€14,816) and Depreciation (+€7,999)
- Profit (loss) carried forward -€21,836
down €21,836, from €19,655 to -€2,181
- Tax, wage and social debts +€1,147
up €1,147 (+14.8%), from €7,753 to €8,900
of which Remuneration and social security: +€2,400
- Trade debts +€495
up €495 (+63.4%), from €781 to €1,276
of which Suppliers: +€361
- Gross operating margin -€34,463
down €34,463, from €21,567 to -€12,896
- Depreciation -€4,755
down €4,755 (-37.3%), from €12,754 to €7,999
- Taxes -€1,703
no longer reported in 2025 (was €1,703)
- Other operating charges +€250
up €250 (+52.5%), from €477 to €727
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 | €31,664 | €11,470 | -€20,194 | -63.8% |
| Fixed assets | 21/28 | €11,335 | €3,335 | -€7,999 | -70.6% |
| Tangible fixed assets | 22/27 | €11,335 | €3,335 | -€7,999 | -70.6% |
| Furniture and vehicles | 24 | €11,335 | €3,335 | -€7,999 | -70.6% |
| Current assets | 29/58 | €20,329 | €8,135 | -€12,195 | -60.0% |
| Amounts receivable within one year | 40/41 | €18,598 | €3,781 | -€14,816 | -79.7% |
| Trade receivables | 40 | €15,826 | €1,946 | -€13,880 | -87.7% |
| Other amounts receivable | 41 | €2,772 | €1,836 | -€937 | -33.8% |
| Cash at bank and in hand | 54/58 | €1,732 | €4,354 | +€2,622 | +151.4% |
| Total equity and liabilities | 10/49 | €31,664 | €11,470 | -€20,194 | -63.8% |
| Equity | 10/15 | €22,655 | €819 | -€21,836 | -96.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,655 | -€2,181 | -€21,836 | |
| Amounts payable | 17/49 | €9,009 | €10,651 | +€1,642 | +18.2% |
| Amounts payable within one year | 42/48 | €9,009 | €10,651 | +€1,642 | +18.2% |
| Trade debts | 44 | €781 | €1,276 | +€495 | +63.4% |
| Suppliers | 440/4 | €781 | €1,143 | +€361 | +46.3% |
| Bills of exchange payable | 441 | - | €134 | +€134 | |
| Taxes, remuneration and social security | 45 | €7,753 | €8,900 | +€1,147 | +14.8% |
| Taxes | 450/3 | €1,853 | €600 | -€1,253 | -67.6% |
| Remuneration and social security | 454/9 | €5,900 | €8,300 | +€2,400 | +40.7% |
| Other amounts payable | 47/48 | €474 | €474 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,754 | €7,999 | -€4,755 | -37.3% |
| Other operating charges | 640/8 | €477 | €727 | +€250 | +52.5% |
| Gross operating margin | 9900 | €21,567 | -€12,896 | -€34,463 | |
| Operating profit (loss) | 9901 | €8,336 | -€21,623 | -€29,958 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -96.4% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -96.4% |
| Financial charges | 65/66B | €133 | €214 | +€81 | +60.8% |
| Recurring financial charges | 65 | €133 | €214 | +€81 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €8,215 | -€21,836 | -€30,051 | |
| Income taxes | 67/77 | €1,703 | - | -€1,703 | |
| Profit (loss) for the period | 9904 | €6,512 | -€21,836 | -€28,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,512 | -€21,836 | -€28,348 |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.