JMJ Construction: 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.
JMJ Construction
Largest movements
- Receivables within one year -€29,267
down €29,267 (-61.2%), from €47,803 to €18,536
of which Trade receivables: -€32,845
- Cash +€12,701
up €12,701 (+2350.7%), from €540 to €13,242
mainly Receivables within one year (+€29,267) and Net result for the year (+€13,154)
- Trade debts -€13,683
down €13,683 (-68.0%), from €20,118 to €6,435
- Profit (loss) carried forward +€13,154
up €13,154 (+59.0%), from -€22,292 to -€9,139
- Other debts -€7,725
down €7,725 (-43.4%), from €17,818 to €10,094
- Tax, wage and social debts -€5,659
down €5,659 (-47.2%), from €11,979 to €6,320
of which Remuneration and social security: -€7,479
- Accrued charges and deferred income -€1,423
no longer reported in 2025 (was €1,423)
- Gross operating margin -€37,989
down €37,989 (-64.3%), from €59,091 to €21,101
- Staff costs -€33,120
down €33,120 (-87.3%), from €37,920 to €4,801
- Taxes +€1,820
new in 2025: €1,820
- Other operating charges -€1,566
down €1,566 (-68.5%), from €2,287 to €721
- Financial charges -€1,255
down €1,255 (-61.1%), from €2,055 to €800
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 | €48,643 | €32,310 | -€16,333 | -33.6% |
| Fixed assets | 21/28 | €275 | €100 | -€175 | -63.6% |
| Financial fixed assets | 28 | €275 | €100 | -€175 | -63.6% |
| Current assets | 29/58 | €48,368 | €32,210 | -€16,158 | -33.4% |
| Amounts receivable within one year | 40/41 | €47,803 | €18,536 | -€29,267 | -61.2% |
| Trade receivables | 40 | €40,671 | €7,826 | -€32,845 | -80.8% |
| Other amounts receivable | 41 | €7,132 | €10,710 | +€3,577 | +50.2% |
| Cash at bank and in hand | 54/58 | €540 | €13,242 | +€12,701 | +2350.7% |
| Deferred charges and accrued income | 490/1 | €25 | €433 | +€408 | +1645.4% |
| Total equity and liabilities | 10/49 | €48,643 | €32,310 | -€16,333 | -33.6% |
| Equity | 10/15 | -€3,692 | €9,461 | +€13,154 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,292 | -€9,139 | +€13,154 | +59.0% |
| Amounts payable | 17/49 | €52,335 | €22,849 | -€29,487 | -56.3% |
| Amounts payable within one year | 42/48 | €50,912 | €22,849 | -€28,063 | -55.1% |
| Financial debts | 43 | €996 | - | -€996 | |
| Credit institutions | 430/8 | €996 | - | -€996 | |
| Trade debts | 44 | €20,118 | €6,435 | -€13,683 | -68.0% |
| Suppliers | 440/4 | €20,118 | €6,435 | -€13,683 | -68.0% |
| Taxes, remuneration and social security | 45 | €11,979 | €6,320 | -€5,659 | -47.2% |
| Taxes | 450/3 | - | €1,820 | +€1,820 | |
| Remuneration and social security | 454/9 | €11,979 | €4,500 | -€7,479 | -62.4% |
| Other amounts payable | 47/48 | €17,818 | €10,094 | -€7,725 | -43.4% |
| Accrued charges and deferred income | 492/3 | €1,423 | - | -€1,423 | |
| Remuneration, social security and pensions | 62 | €37,920 | €4,801 | -€33,120 | -87.3% |
| Other operating charges | 640/8 | €2,287 | €721 | -€1,566 | -68.5% |
| Gross operating margin | 9900 | €59,091 | €21,101 | -€37,989 | -64.3% |
| Operating profit (loss) | 9901 | €18,883 | €15,580 | -€3,303 | -17.5% |
| Financial income | 75/76B | €324 | €194 | -€131 | -40.3% |
| Recurring financial income | 75 | €324 | €194 | -€131 | -40.3% |
| Financial charges | 65/66B | €2,055 | €800 | -€1,255 | -61.1% |
| Recurring financial charges | 65 | €2,055 | €800 | -€1,255 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €17,153 | €14,974 | -€2,179 | -12.7% |
| Income taxes | 67/77 | - | €1,820 | +€1,820 | |
| Profit (loss) for the period | 9904 | €17,153 | €13,154 | -€3,999 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,153 | €13,154 | -€3,999 | -23.3% |
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 6 October 2026 via checked.be.