Jimmy & Wout 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.
Jimmy & Wout Construct
Largest movements
- Stocks and contracts -€18,713
down €18,713 (-54.5%), from €34,335 to €15,623
- Receivables within one year +€12,853
up €12,853 (+12.1%), from €106,003 to €118,856
of which Other amounts receivable: +€25,971
- Cash +€11,868
up €11,868 (+354%), from €3,357 to €15,225
mainly Net result for the year (+€42,178) and Stocks and contracts (+€18,713)
- Tangible fixed assets -€3,801
down €3,801 (-22.1%), from €17,213 to €13,413
of which Leasing and similar rights: -€7,840
- Trade debts -€45,267
down €45,267 (-51.1%), from €88,503 to €43,236
- Profit (loss) carried forward +€42,178
up €42,178 (+104%), from €40,440 to €82,618
- Tax, wage and social debts +€12,121
up €12,121 (+270%), from €4,483 to €16,604
- Debts after one year -€4,820
down €4,820 (-33.0%), from €14,595 to €9,775
- Current portion of long-term debt -€1,739
down €1,739 (-21.8%), from €7,983 to €6,244
- Gross operating margin +€33,702
up €33,702 (+106%), from €31,722 to €65,423
- Taxes +€7,638
up €7,638 (+170%), from €4,483 to €12,121
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 | €161,326 | €163,534 | +€2,208 | +1.4% |
| Fixed assets | 21/28 | €17,213 | €13,413 | -€3,801 | -22.1% |
| Tangible fixed assets | 22/27 | €17,213 | €13,413 | -€3,801 | -22.1% |
| Plant, machinery and equipment | 23 | €4,154 | €3,198 | -€956 | -23.0% |
| Furniture and vehicles | 24 | - | €4,995 | +€4,995 | |
| Leasing and similar rights | 25 | €13,060 | €5,220 | -€7,840 | -60.0% |
| Current assets | 29/58 | €144,113 | €150,121 | +€6,008 | +4.2% |
| Stocks and contracts in progress | 3 | €34,335 | €15,623 | -€18,713 | -54.5% |
| Stocks | 30/36 | €34,335 | €15,623 | -€18,713 | -54.5% |
| Amounts receivable within one year | 40/41 | €106,003 | €118,856 | +€12,853 | +12.1% |
| Trade receivables | 40 | €36,940 | €23,823 | -€13,118 | -35.5% |
| Other amounts receivable | 41 | €69,063 | €95,033 | +€25,971 | +37.6% |
| Cash at bank and in hand | 54/58 | €3,357 | €15,225 | +€11,868 | +354% |
| Deferred charges and accrued income | 490/1 | €418 | €418 | = | 0.0% |
| Total equity and liabilities | 10/49 | €161,326 | €163,534 | +€2,208 | +1.4% |
| Equity | 10/15 | €45,440 | €87,618 | +€42,178 | +92.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,440 | €82,618 | +€42,178 | +104% |
| Amounts payable | 17/49 | €115,886 | €75,916 | -€39,970 | -34.5% |
| Amounts payable after more than one year | 17 | €14,595 | €9,775 | -€4,820 | -33.0% |
| Financial debts | 170/4 | €14,595 | €9,775 | -€4,820 | -33.0% |
| Amounts payable within one year | 42/48 | €101,291 | €66,141 | -€35,150 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €7,983 | €6,244 | -€1,739 | -21.8% |
| Trade debts | 44 | €88,503 | €43,236 | -€45,267 | -51.1% |
| Suppliers | 440/4 | €88,503 | €43,236 | -€45,267 | -51.1% |
| Taxes, remuneration and social security | 45 | €4,483 | €16,604 | +€12,121 | +270% |
| Taxes | 450/3 | €4,483 | €16,604 | +€12,121 | +270% |
| Other amounts payable | 47/48 | €322 | €57 | -€265 | -82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,021 | €9,568 | -€453 | -4.5% |
| Other operating charges | 640/8 | €160 | €575 | +€415 | +259% |
| Gross operating margin | 9900 | €31,722 | €65,423 | +€33,702 | +106% |
| Operating profit (loss) | 9901 | €21,540 | €55,280 | +€33,740 | +157% |
| Financial income | 75/76B | €4 | €40 | +€35 | +870% |
| Recurring financial income | 75 | €4 | €40 | +€35 | +870% |
| Financial charges | 65/66B | €1,256 | €1,020 | -€236 | -18.8% |
| Recurring financial charges | 65 | €1,256 | €1,020 | -€236 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €20,288 | €54,299 | +€34,011 | +168% |
| Income taxes | 67/77 | €4,483 | €12,121 | +€7,638 | +170% |
| Profit (loss) for the period | 9904 | €15,805 | €42,178 | +€26,373 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €15,805 | €42,178 | +€26,373 | +167% |
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 27 October 2026 via checked.be.