JNP 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.
JNP CONSTRUCT
Largest movements
- Receivables within one year +€47,421
up €47,421 (+11227.5%), from €422 to €47,843
of which Trade receivables: +€46,250
- Tangible fixed assets +€14,878
up €14,878 (+424.2%), from €3,507 to €18,385
of which Furniture and vehicles: +€11,037
- Trade debts +€45,539
up €45,539 (+4893.3%), from €931 to €46,470
- Profit (loss) carried forward +€11,159
up €11,159 (+218.6%), from €5,105 to €16,264
- Other debts +€8,179
up €8,179 (+17.3%), from €47,304 to €55,484
- Contributions -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Tax, wage and social debts +€3,117
up €3,117 (+85.8%), from €3,635 to €6,752
- Gross operating margin +€7,136
up €7,136 (+58.6%), from €12,169 to €19,306
- Taxes +€1,752
up €1,752 (+109.5%), from €1,600 to €3,352
- Other operating charges -€1,175
down €1,175 (-62.5%), from €1,880 to €705
- Staff costs -€1,023
no longer reported in 2024 (was €1,023)
- Financial charges +€825
up €825 (+106.7%), from €773 to €1,598
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,975 | €129,969 | +€62,994 | +94.1% |
| Fixed assets | 21/28 | €3,507 | €18,385 | +€14,878 | +424.2% |
| Tangible fixed assets | 22/27 | €3,507 | €18,385 | +€14,878 | +424.2% |
| Plant, machinery and equipment | 23 | €1,292 | €5,133 | +€3,841 | +297.4% |
| Furniture and vehicles | 24 | €2,216 | €13,252 | +€11,037 | +498.1% |
| Current assets | 29/58 | €63,468 | €111,585 | +€48,117 | +75.8% |
| Amounts receivable within one year | 40/41 | €422 | €47,843 | +€47,421 | +11227.5% |
| Trade receivables | 40 | - | €46,250 | +€46,250 | |
| Other amounts receivable | 41 | €422 | €1,593 | +€1,170 | +277.1% |
| Cash at bank and in hand | 54/58 | €61,365 | €61,824 | +€459 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,681 | €1,917 | +€237 | +14.1% |
| Total equity and liabilities | 10/49 | €66,975 | €129,969 | +€62,994 | +94.1% |
| Equity | 10/15 | €15,105 | €21,264 | +€6,159 | +40.8% |
| Contributions | 10/11 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Profit (loss) carried forward | 14 | €5,105 | €16,264 | +€11,159 | +218.6% |
| Amounts payable | 17/49 | €51,870 | €108,706 | +€56,836 | +109.6% |
| Amounts payable within one year | 42/48 | €51,870 | €108,706 | +€56,836 | +109.6% |
| Trade debts | 44 | €931 | €46,470 | +€45,539 | +4893.3% |
| Suppliers | 440/4 | €931 | €46,470 | +€45,539 | +4893.3% |
| Taxes, remuneration and social security | 45 | €3,635 | €6,752 | +€3,117 | +85.8% |
| Taxes | 450/3 | €3,635 | €6,752 | +€3,117 | +85.8% |
| Other amounts payable | 47/48 | €47,304 | €55,484 | +€8,179 | +17.3% |
| Remuneration, social security and pensions | 62 | €1,023 | - | -€1,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €2,492 | +€703 | +39.3% |
| Other operating charges | 640/8 | €1,880 | €705 | -€1,175 | -62.5% |
| Gross operating margin | 9900 | €12,169 | €19,306 | +€7,136 | +58.6% |
| Operating profit (loss) | 9901 | €7,478 | €16,109 | +€8,631 | +115.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €773 | €1,598 | +€825 | +106.7% |
| Recurring financial charges | 65 | €773 | €1,598 | +€825 | +106.7% |
| Profit (loss) for the period before taxes | 9903 | €6,705 | €14,511 | +€7,806 | +116.4% |
| Income taxes | 67/77 | €1,600 | €3,352 | +€1,752 | +109.5% |
| Profit (loss) for the period | 9904 | €5,105 | €11,159 | +€6,053 | +118.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,105 | €11,159 | +€6,053 | +118.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.