Jo L Construction: 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.
Jo L Construction
Largest movements
- Tangible fixed assets -€8,721
down €8,721 (-40.3%), from €21,649 to €12,928
- Cash +€4,439
up €4,439 (+1426.9%), from €311 to €4,750
mainly Depreciation (+€8,721) and Trade debts (+€5,282)
- Deferred charges and accrued income +€4,072
up €4,072 (+213.9%), from €1,904 to €5,976
- Receivables within one year -€1,744
down €1,744 (-12.6%), from €13,803 to €12,059
of which Other amounts receivable: -€1,325
- Debts after one year -€7,451
down €7,451 (-100.0%), from €7,451 to €0
- Trade debts +€5,282
up €5,282 (+48.9%), from €10,798 to €16,080
- Profit (loss) carried forward +€1,082
up €1,082 (+17.5%), from €6,199 to €7,281
- Current portion of long-term debt -€769
down €769 (-9.4%), from €8,220 to €7,451
- Staff costs -€2,612
down €2,612 (-41.7%), from €6,264 to €3,652
- Gross operating margin +€2,481
up €2,481 (+19.9%), from €12,439 to €14,920
- Depreciation -€699
down €699 (-7.4%), from €9,421 to €8,721
- Financial charges -€393
down €393 (-30.3%), from €1,297 to €904
- Other operating charges +€238
up €238 (+28.2%), from €847 to €1,085
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 | €37,766 | €35,813 | -€1,953 | -5.2% |
| Fixed assets | 21/28 | €21,749 | €13,028 | -€8,721 | -40.1% |
| Tangible fixed assets | 22/27 | €21,649 | €12,928 | -€8,721 | -40.3% |
| Plant, machinery and equipment | 23 | €2,384 | €1,406 | -€978 | -41.0% |
| Furniture and vehicles | 24 | €12,234 | €8,458 | -€3,776 | -30.9% |
| Leasing and similar rights | 25 | €7,031 | €3,065 | -€3,967 | -56.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €16,017 | €22,785 | +€6,768 | +42.3% |
| Amounts receivable within one year | 40/41 | €13,803 | €12,059 | -€1,744 | -12.6% |
| Trade receivables | 40 | €2,520 | €2,101 | -€419 | -16.6% |
| Other amounts receivable | 41 | €11,283 | €9,957 | -€1,325 | -11.7% |
| Cash at bank and in hand | 54/58 | €311 | €4,750 | +€4,439 | +1426.9% |
| Deferred charges and accrued income | 490/1 | €1,904 | €5,976 | +€4,072 | +213.9% |
| Total equity and liabilities | 10/49 | €37,766 | €35,813 | -€1,953 | -5.2% |
| Equity | 10/15 | €11,199 | €12,281 | +€1,082 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,199 | €7,281 | +€1,082 | +17.5% |
| Amounts payable | 17/49 | €26,567 | €23,531 | -€3,036 | -11.4% |
| Amounts payable after more than one year | 17 | €7,451 | €0 | -€7,451 | -100.0% |
| Financial debts | 170/4 | €7,451 | €0 | -€7,451 | -100.0% |
| Amounts payable within one year | 42/48 | €19,116 | €23,531 | +€4,416 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €8,220 | €7,451 | -€769 | -9.4% |
| Trade debts | 44 | €10,798 | €16,080 | +€5,282 | +48.9% |
| Suppliers | 440/4 | €10,798 | €16,080 | +€5,282 | +48.9% |
| Taxes, remuneration and social security | 45 | €98 | €0 | -€98 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €98 | €0 | -€98 | -100.0% |
| Remuneration, social security and pensions | 62 | €6,264 | €3,652 | -€2,612 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,421 | €8,721 | -€699 | -7.4% |
| Other operating charges | 640/8 | €847 | €1,085 | +€238 | +28.2% |
| Gross operating margin | 9900 | €12,439 | €14,920 | +€2,481 | +19.9% |
| Operating profit (loss) | 9901 | -€4,093 | €1,462 | +€5,555 | |
| Financial income | 75/76B | €514 | €524 | +€10 | +1.9% |
| Recurring financial income | 75 | €514 | €524 | +€10 | +1.9% |
| Financial charges | 65/66B | €1,297 | €904 | -€393 | -30.3% |
| Recurring financial charges | 65 | €1,297 | €904 | -€393 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,876 | €1,082 | +€5,958 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,876 | €1,082 | +€5,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,876 | €1,082 | +€5,958 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.