JNR 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.
JNR CONSTRUCT
Largest movements
- Stocks and contracts +€133,400
up €133,400 (+50.0%), from €266,578 to €399,979
- Cash -€57,827
down €57,827 (-76.6%), from €75,514 to €17,687
mainly Stocks and contracts (-€133,400) and Net result for the year (-€1,866)
- Receivables within one year -€7,636
down €7,636 (-98.9%), from €7,717 to €81
- Other debts +€70,000
up €70,000 (+35.0%), from €200,000 to €270,000
- Other operating charges +€736
up €736 (+280.9%), from €262 to €998
- Financial income +€604
new in 2025: €604
- Gross operating margin +€407
up €407 (+21.7%), from -€1,879 to -€1,472
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 | €350,009 | €417,947 | +€67,938 | +19.4% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €349,809 | €417,747 | +€67,938 | +19.4% |
| Stocks and contracts in progress | 3 | €266,578 | €399,979 | +€133,400 | +50.0% |
| Stocks | 30/36 | €266,578 | €399,979 | +€133,400 | +50.0% |
| Amounts receivable within one year | 40/41 | €7,717 | €81 | -€7,636 | -98.9% |
| Other amounts receivable | 41 | €7,717 | €81 | -€7,636 | -98.9% |
| Cash at bank and in hand | 54/58 | €75,514 | €17,687 | -€57,827 | -76.6% |
| Total equity and liabilities | 10/49 | €350,009 | €417,947 | +€67,938 | +19.4% |
| Equity | 10/15 | €149,711 | €147,845 | -€1,866 | -1.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €82,439 | €82,439 | = | 0.0% |
| Distributable reserves | 133 | €82,439 | €82,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,271 | €15,405 | -€1,866 | -10.8% |
| Amounts payable | 17/49 | €200,299 | €270,102 | +€69,803 | +34.8% |
| Amounts payable within one year | 42/48 | €200,299 | €270,102 | +€69,803 | +34.8% |
| Trade debts | 44 | €299 | €102 | -€197 | -65.8% |
| Suppliers | 440/4 | €299 | €102 | -€197 | -65.8% |
| Other amounts payable | 47/48 | €200,000 | €270,000 | +€70,000 | +35.0% |
| Other operating charges | 640/8 | €262 | €998 | +€736 | +280.9% |
| Gross operating margin | 9900 | -€1,879 | -€1,472 | +€407 | +21.7% |
| Operating profit (loss) | 9901 | -€2,141 | -€2,470 | -€329 | -15.3% |
| Financial income | 75/76B | - | €604 | +€604 | |
| Recurring financial income | 75 | - | €604 | +€604 | |
| Profit (loss) for the period before taxes | 9903 | -€2,141 | -€1,866 | +€275 | +12.9% |
| Profit (loss) for the period | 9904 | -€2,141 | -€1,866 | +€275 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,141 | -€1,866 | +€275 | +12.9% |
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 28 September 2026 via checked.be.