JITARIU 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.
JITARIU CONSTRUCT
Largest movements
- Tangible fixed assets -€47,545
down €47,545 (-76.0%), from €62,533 to €14,987
of which Furniture and vehicles: -€47,222
- Cash -€8,879
down €8,879 (-99.9%), from €8,892 to €13
mainly Trade debts (-€32,483) and Debts after one year (-€23,926)
- Receivables within one year -€7,010
down €7,010 (-4.9%), from €143,862 to €136,852
of which Trade receivables: -€10,137
- Deferred charges and accrued income -€3,395
down €3,395 (-42.5%), from €7,996 to €4,601
- Trade debts -€32,483
down €32,483 (-29.7%), from €109,404 to €76,922
- Debts after one year -€23,926
down €23,926 (-59.0%), from €40,526 to €16,601
- Other debts -€15,478
down €15,478 (-95.7%), from €16,178 to €700
- Tax, wage and social debts +€5,345
up €5,345 (+93.4%), from €5,721 to €11,065
- Current portion of long-term debt -€3,767
down €3,767 (-13.6%), from €27,692 to €23,926
- Gross operating margin +€16,126
up €16,126 (+33.1%), from €48,664 to €64,790
- Other operating charges +€9,122
up €9,122 (+36.8%), from €24,773 to €33,895
- Financial charges +€5,678
up €5,678 (+101%), from €5,612 to €11,290
- Taxes -€4,362
down €4,362 (-44.9%), from €9,707 to €5,345
- Financial income +€1,623
up €1,623 (+36,726%), from €4 to €1,628
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 | €223,282 | €156,454 | -€66,829 | -29.9% |
| Fixed assets | 21/28 | €62,533 | €14,987 | -€47,545 | -76.0% |
| Tangible fixed assets | 22/27 | €62,533 | €14,987 | -€47,545 | -76.0% |
| Plant, machinery and equipment | 23 | €323 | €0 | -€323 | -100% |
| Furniture and vehicles | 24 | €62,209 | €14,987 | -€47,222 | -75.9% |
| Current assets | 29/58 | €160,750 | €141,466 | -€19,284 | -12.0% |
| Amounts receivable within one year | 40/41 | €143,862 | €136,852 | -€7,010 | -4.9% |
| Trade receivables | 40 | €141,391 | €131,254 | -€10,137 | -7.2% |
| Other amounts receivable | 41 | €2,471 | €5,598 | +€3,127 | +127% |
| Cash at bank and in hand | 54/58 | €8,892 | €13 | -€8,879 | -99.9% |
| Deferred charges and accrued income | 490/1 | €7,996 | €4,601 | -€3,395 | -42.5% |
| Total equity and liabilities | 10/49 | €223,282 | €156,454 | -€66,829 | -29.9% |
| Equity | 10/15 | €22,760 | €24,025 | +€1,264 | +5.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,760 | €22,025 | +€1,264 | +6.1% |
| Amounts payable | 17/49 | €200,522 | €132,429 | -€68,093 | -34.0% |
| Amounts payable after more than one year | 17 | €40,526 | €16,601 | -€23,926 | -59.0% |
| Financial debts | 170/4 | €40,526 | €16,601 | -€23,926 | -59.0% |
| Amounts payable within one year | 42/48 | €158,995 | €112,612 | -€46,383 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €27,692 | €23,926 | -€3,767 | -13.6% |
| Trade debts | 44 | €109,404 | €76,922 | -€32,483 | -29.7% |
| Suppliers | 440/4 | €109,404 | €76,922 | -€32,483 | -29.7% |
| Taxes, remuneration and social security | 45 | €5,721 | €11,065 | +€5,345 | +93.4% |
| Taxes | 450/3 | €5,721 | €11,065 | +€5,345 | +93.4% |
| Other amounts payable | 47/48 | €16,178 | €700 | -€15,478 | -95.7% |
| Accrued charges and deferred income | 492/3 | €1,001 | €3,215 | +€2,215 | +221% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €3,995 | +€3,995 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,302 | €14,623 | -€678 | -4.4% |
| Other operating charges | 640/8 | €24,773 | €33,895 | +€9,122 | +36.8% |
| Gross operating margin | 9900 | €48,664 | €64,790 | +€16,126 | +33.1% |
| Operating profit (loss) | 9901 | €8,589 | €16,272 | +€7,682 | +89.4% |
| Financial income | 75/76B | €4 | €1,628 | +€1,623 | +36,726% |
| Recurring financial income | 75 | €4 | €1,628 | +€1,623 | +36,726% |
| Financial charges | 65/66B | €5,612 | €11,290 | +€5,678 | +101% |
| Recurring financial charges | 65 | €5,612 | €11,290 | +€5,678 | +101% |
| Profit (loss) for the period before taxes | 9903 | €2,982 | €6,609 | +€3,627 | +122% |
| Income taxes | 67/77 | €9,707 | €5,345 | -€4,362 | -44.9% |
| Profit (loss) for the period | 9904 | -€6,724 | €1,264 | +€7,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,724 | €1,264 | +€7,989 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.