JOHN ART 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.
JOHN ART CONSTRUCT
Largest movements
- Receivables within one year +€13,821
up €13,821 (+244.7%), from €5,647 to €19,468
of which Other amounts receivable: +€14,468
- Cash +€8,045
up €8,045 (+835.2%), from €963 to €9,008
mainly Net result for the year (+€17,488) and Trade debts (+€4,038)
- Profit (loss) carried forward +€17,488
up €17,488 (+1924.9%), from €909 to €18,397
- Trade debts +€4,038
up €4,038 (+507.9%), from €795 to €4,833
- Tax, wage and social debts +€2,329
up €2,329 (+53.4%), from €4,364 to €6,694
of which Taxes: +€4,329
- Other debts -€2,026
no longer reported in 2025 (was €2,026)
- Turnover +€50,873
up €50,873 (+41.3%), from €123,238 to €174,111
- Purchases and services +€29,281
up €29,281 (+24.5%), from €119,526 to €148,807
- Gross operating margin +€22,265
up €22,265 (+382.2%), from €5,825 to €28,090
- Taxes +€4,337
up €4,337 (+184.0%), from €2,357 to €6,694
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 | €10,094 | €31,923 | +€21,829 | +216.2% |
| Fixed assets | 21/28 | €2,464 | €2,611 | +€148 | +6.0% |
| Tangible fixed assets | 22/27 | €2,284 | €2,431 | +€148 | +6.5% |
| Plant, machinery and equipment | 23 | €1,049 | €1,644 | +€595 | +56.7% |
| Furniture and vehicles | 24 | €1,234 | €787 | -€447 | -36.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €7,631 | €29,311 | +€21,681 | +284.1% |
| Amounts receivable within one year | 40/41 | €5,647 | €19,468 | +€13,821 | +244.7% |
| Trade receivables | 40 | €5,647 | €5,000 | -€647 | -11.5% |
| Other amounts receivable | 41 | - | €14,468 | +€14,468 | |
| Cash at bank and in hand | 54/58 | €963 | €9,008 | +€8,045 | +835.2% |
| Deferred charges and accrued income | 490/1 | €1,020 | €835 | -€185 | -18.1% |
| Total equity and liabilities | 10/49 | €10,094 | €31,923 | +€21,829 | +216.2% |
| Equity | 10/15 | €2,909 | €20,397 | +€17,488 | +601.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €909 | €18,397 | +€17,488 | +1924.9% |
| Amounts payable | 17/49 | €7,186 | €11,526 | +€4,340 | +60.4% |
| Amounts payable within one year | 42/48 | €7,186 | €11,526 | +€4,340 | +60.4% |
| Trade debts | 44 | €795 | €4,833 | +€4,038 | +507.9% |
| Suppliers | 440/4 | €795 | €4,833 | +€4,038 | +507.9% |
| Taxes, remuneration and social security | 45 | €4,364 | €6,694 | +€2,329 | +53.4% |
| Taxes | 450/3 | €2,364 | €6,694 | +€4,329 | +183.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,026 | - | -€2,026 | |
| Turnover | 70 | €123,238 | €174,111 | +€50,873 | +41.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,526 | €148,807 | +€29,281 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256 | €937 | +€681 | +266.1% |
| Other operating charges | 640/8 | €604 | €809 | +€206 | +34.1% |
| Gross operating margin | 9900 | €5,825 | €28,090 | +€22,265 | +382.2% |
| Operating profit (loss) | 9901 | €4,966 | €26,344 | +€21,379 | +430.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,700 | €2,163 | +€463 | +27.2% |
| Recurring financial charges | 65 | €1,700 | €2,163 | +€463 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €3,266 | €24,182 | +€20,916 | +640.5% |
| Income taxes | 67/77 | €2,357 | €6,694 | +€4,337 | +184.0% |
| Profit (loss) for the period | 9904 | €909 | €17,488 | +€16,580 | +1824.9% |
| Profit (loss) for the period to be appropriated | 9905 | €909 | €17,488 | +€16,580 | +1824.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.