JOBS 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.
JOBS CONSTRUCT
Largest movements
- Cash +€5,862
up €5,862 (+38.2%), from €15,333 to €21,194
mainly Net result for the year (+€9,984) and Investment in fixed assets (net) (+€300)
- Profit (loss) carried forward +€9,984
up €9,984 (+6.8%), from €146,581 to €156,566
- Write-downs +€149,914
up €149,914, from -€149,914 to €0
- Other operating charges -€149,864
down €149,864 (-99.5%), from €150,588 to €724
- Gross operating margin +€92,669
up €92,669 (+36.8%), from €251,812 to €344,481
- Staff costs +€77,353
up €77,353 (+30.5%), from €253,423 to €330,776
- Taxes +€3,846
up €3,846 (+1207.3%), from €319 to €4,164
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 | €254,763 | €262,696 | +€7,933 | +3.1% |
| Fixed assets | 21/28 | €1,650 | €1,350 | -€300 | -18.2% |
| Financial fixed assets | 28 | €1,650 | €1,350 | -€300 | -18.2% |
| Current assets | 29/58 | €253,113 | €261,346 | +€8,233 | +3.3% |
| Amounts receivable within one year | 40/41 | €62,780 | €65,151 | +€2,371 | +3.8% |
| Trade receivables | 40 | €54,935 | €57,668 | +€2,733 | +5.0% |
| Other amounts receivable | 41 | €7,845 | €7,483 | -€362 | -4.6% |
| Current investments | 50/53 | €175,000 | €175,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,333 | €21,194 | +€5,862 | +38.2% |
| Total equity and liabilities | 10/49 | €254,763 | €262,696 | +€7,933 | +3.1% |
| Equity | 10/15 | €247,560 | €257,544 | +€9,984 | +4.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €82,428 | €82,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €80,573 | €80,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,581 | €156,566 | +€9,984 | +6.8% |
| Amounts payable | 17/49 | €7,203 | €5,152 | -€2,052 | -28.5% |
| Amounts payable within one year | 42/48 | €7,203 | €5,152 | -€2,052 | -28.5% |
| Trade debts | 44 | €4,250 | €2,164 | -€2,086 | -49.1% |
| Suppliers | 440/4 | €4,250 | €2,164 | -€2,086 | -49.1% |
| Taxes, remuneration and social security | 45 | €2,953 | €2,988 | +€34 | +1.2% |
| Taxes | 450/3 | €26 | - | -€26 | |
| Remuneration and social security | 454/9 | €2,927 | €2,988 | +€61 | +2.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €828 | €0 | -€828 | -100.0% |
| Remuneration, social security and pensions | 62 | €253,423 | €330,776 | +€77,353 | +30.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€149,914 | €0 | +€149,914 | |
| Other operating charges | 640/8 | €150,588 | €724 | -€149,864 | -99.5% |
| Gross operating margin | 9900 | €251,812 | €344,481 | +€92,669 | +36.8% |
| Operating profit (loss) | 9901 | -€2,286 | €12,981 | +€15,267 | |
| Financial income | 75/76B | €1,311 | €1,982 | +€672 | +51.2% |
| Recurring financial income | 75 | €1,311 | €1,982 | +€672 | +51.2% |
| Financial charges | 65/66B | €441 | €815 | +€374 | +84.8% |
| Recurring financial charges | 65 | €441 | €815 | +€374 | +84.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,416 | €14,149 | +€15,564 | |
| Income taxes | 67/77 | €319 | €4,164 | +€3,846 | +1207.3% |
| Profit (loss) for the period | 9904 | -€1,734 | €9,984 | +€11,718 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,734 | €9,984 | +€11,718 |
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 1 October 2026 via checked.be.