JLP 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.
JLP CONSTRUCT
Largest movements
- Cash +€26,774
up €26,774 (+82.8%), from €32,336 to €59,110
mainly Debts after one year (+€76,244) and Net result for the year (+€75,972)
- Other debts -€132,045
down €132,045 (-39.7%), from €332,365 to €200,320
- Debts after one year +€76,244
up €76,244 (+211.2%), from €36,099 to €112,343
- Profit (loss) carried forward +€75,972
up €75,972, from -€8,904 to €67,068
- Current portion of long-term debt +€40,403
up €40,403 (+431.4%), from €9,365 to €49,768
- Trade debts -€34,856
down €34,856 (-11.3%), from €309,573 to €274,716
- Gross operating margin +€200,558
up €200,558 (+39.4%), from €509,292 to €709,850
- Staff costs +€87,794
up €87,794 (+20.1%), from €437,720 to €525,514
- Depreciation +€44,355
up €44,355 (+264.2%), from €16,785 to €61,140
- Taxes +€18,410
up €18,410 (+160.6%), from €11,464 to €29,874
- Other operating charges +€10,177
up €10,177 (+344.2%), from €2,957 to €13,134
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 | €773,790 | €800,001 | +€26,211 | +3.4% |
| Fixed assets | 21/28 | €160,561 | €167,222 | +€6,662 | +4.1% |
| Tangible fixed assets | 22/27 | €160,561 | €167,222 | +€6,662 | +4.1% |
| Plant, machinery and equipment | 23 | €38,777 | €89,874 | +€51,098 | +131.8% |
| Furniture and vehicles | 24 | €121,784 | €77,348 | -€44,436 | -36.5% |
| Current assets | 29/58 | €613,230 | €632,779 | +€19,549 | +3.2% |
| Amounts receivable within one year | 40/41 | €580,894 | €573,254 | -€7,640 | -1.3% |
| Trade receivables | 40 | €494,858 | €482,213 | -€12,644 | -2.6% |
| Other amounts receivable | 41 | €86,036 | €91,041 | +€5,005 | +5.8% |
| Cash at bank and in hand | 54/58 | €32,336 | €59,110 | +€26,774 | +82.8% |
| Deferred charges and accrued income | 490/1 | - | €415 | +€415 | |
| Total equity and liabilities | 10/49 | €773,790 | €800,001 | +€26,211 | +3.4% |
| Equity | 10/15 | €22,455 | €98,426 | +€75,972 | +338.3% |
| Contributions | 10/11 | €28,508 | €28,508 | = | 0.0% |
| Reserves | 13 | €2,851 | €2,851 | = | 0.0% |
| Distributable reserves | 133 | €2,851 | €2,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,904 | €67,068 | +€75,972 | |
| Amounts payable | 17/49 | €751,336 | €701,575 | -€49,760 | -6.6% |
| Amounts payable after more than one year | 17 | €36,099 | €112,343 | +€76,244 | +211.2% |
| Financial debts | 170/4 | €36,099 | €112,343 | +€76,244 | +211.2% |
| Amounts payable within one year | 42/48 | €715,236 | €589,233 | -€126,004 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €9,365 | €49,768 | +€40,403 | +431.4% |
| Trade debts | 44 | €309,573 | €274,716 | -€34,856 | -11.3% |
| Suppliers | 440/4 | €309,573 | €274,716 | -€34,856 | -11.3% |
| Taxes, remuneration and social security | 45 | €63,933 | €64,428 | +€495 | +0.8% |
| Taxes | 450/3 | €42,537 | €34,586 | -€7,951 | -18.7% |
| Remuneration and social security | 454/9 | €21,397 | €29,842 | +€8,446 | +39.5% |
| Other amounts payable | 47/48 | €332,365 | €200,320 | -€132,045 | -39.7% |
| Remuneration, social security and pensions | 62 | €437,720 | €525,514 | +€87,794 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,785 | €61,140 | +€44,355 | +264.2% |
| Other operating charges | 640/8 | €2,957 | €13,134 | +€10,177 | +344.2% |
| Non-recurring operating charges | 66A | €7,210 | - | -€7,210 | |
| Gross operating margin | 9900 | €509,292 | €709,850 | +€200,558 | +39.4% |
| Operating profit (loss) | 9901 | €44,620 | €110,062 | +€65,442 | +146.7% |
| Financial income | 75/76B | €95 | €21 | -€73 | -77.4% |
| Recurring financial income | 75 | €95 | €21 | -€73 | -77.4% |
| Financial charges | 65/66B | €5,297 | €4,237 | -€1,060 | -20.0% |
| Recurring financial charges | 65 | €5,297 | €4,237 | -€1,060 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €39,417 | €105,846 | +€66,428 | +168.5% |
| Income taxes | 67/77 | €11,464 | €29,874 | +€18,410 | +160.6% |
| Profit (loss) for the period | 9904 | €27,953 | €75,972 | +€48,018 | +171.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,953 | €75,972 | +€48,018 | +171.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.