JONES CONSTRUCT: what changed
What changed
JONES CONSTRUCT
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
€278,569
2024 · -€88,382+€366,951
Equity
€45,632
2024 · -€231,850+€277,482
Cash
€2.0m
2024 · €490,707+€1.5m
Balance sheet total
€11.6m
2024 · €11.0m+€629,307
Largest movements
Assets
- Stocks and contracts -€1.6m
down €1.6m (-15.4%), from €10.2m to €8.7m
of which Contracts in progress: -€2.2m
- Cash +€1.5m
up €1.5m (+308%), from €490,707 to €2.0m
mainly Current portion of long-term debt (+€4.3m) and Other debts (+€1.8m)
- Receivables within one year +€240,322
up €240,322 (+122%), from €197,606 to €437,928
of which Other amounts receivable: +€247,869
- Financial fixed assets +€234,211
new in 2025: €234,211
- Current investments +€180,813
up €180,813, from €0 to €180,813
Equity and liabilities
- Advances received -€6.0m
down €6.0m (-74.7%), from €8.0m to €2.0m
- Current portion of long-term debt +€4.3m
up €4.3m (+59,216%), from €7,194 to €4.3m
- Other debts +€1.8m
up €1.8m (+66.5%), from €2.7m to €4.6m
- Profit (loss) carried forward +€277,482
up €277,482, from -€246,850 to €30,632
- Trade debts +€186,338
up €186,338 (+42.2%), from €441,478 to €627,816
Income statement
- Gross operating margin +€565,270
up €565,270, from -€17,856 to €547,413
- Staff costs +€103,919
up €103,919, from -€559 to €103,360
- Financial charges +€78,624
up €78,624 (+139%), from €56,539 to €135,164
- Taxes +€19,024
up €19,024, from €0 to €19,024
- Financial income +€12,349
up €12,349 (+871%), from €1,418 to €13,766
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€88,382
Gross operating margin
+€565,270
Staff costs
-€103,919
Depreciation
-€4,152
Other operating charges
-€4,948
Financial income
+€12,349
Financial charges
-€78,624
Taxes
-€19,024
Result 2025
€278,569
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2.3m
Investment
-€469,002
Financing
+€4.3m
Cash 2024
€490,707
From operations (derived)
-€2.3m
Net result for the year
+€278,569
Depreciation
+€18,479
Stocks and contracts
+€1.6m
Receivables within one year
-€240,322
Smaller working-capital items
-€253
Trade debts
+€186,338
Tax, wage and social debts
+€47,538
Advances received
-€6.0m
Other debts
+€1.8m
Investment (derived)
-€469,002
Investment in fixed assets (net)
-€288,189
Current investments
-€180,813
Financing
+€4.3m
Debts after one year
+€11,601
Current portion of long-term debt
+€4.3m
Contributions, distributions and other
-€1,086
Cash 2025
€2.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,995,360 | €11,624,667 | +€629,307 | +5.7% |
| Fixed assets | 21/28 | €41,503 | €311,213 | +€269,711 | +650% |
| Intangible fixed assets | 21 | €1,330 | €16,273 | +€14,943 | +1,123% |
| Tangible fixed assets | 22/27 | €40,172 | €60,728 | +€20,556 | +51.2% |
| Plant, machinery and equipment | 23 | €31,585 | €29,873 | -€1,713 | -5.4% |
| Furniture and vehicles | 24 | €8,587 | €30,856 | +€22,269 | +259% |
| Financial fixed assets | 28 | - | €234,211 | +€234,211 | |
| Current assets | 29/58 | €10,953,857 | €11,313,454 | +€359,596 | +3.3% |
| Stocks and contracts in progress | 3 | €10,246,513 | €8,670,285 | -€1.6m | -15.4% |
| Stocks | 30/36 | €1,879,417 | €2,542,281 | +€662,864 | +35.3% |
| Contracts in progress | 37 | €8,367,096 | €6,128,004 | -€2.2m | -26.8% |
| Amounts receivable within one year | 40/41 | €197,606 | €437,928 | +€240,322 | +122% |
| Trade receivables | 40 | €8,225 | €678 | -€7,547 | -91.8% |
| Other amounts receivable | 41 | €189,381 | €437,250 | +€247,869 | +131% |
| Current investments | 50/53 | €0 | €180,813 | +€180,813 | |
| Cash at bank and in hand | 54/58 | €490,707 | €2,003,479 | +€1.5m | +308% |
| Deferred charges and accrued income | 490/1 | €19,031 | €20,948 | +€1,917 | +10.1% |
| Total equity and liabilities | 10/49 | €10,995,360 | €11,624,667 | +€629,307 | +5.7% |
| Equity | 10/15 | -€231,850 | €45,632 | +€277,482 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€246,850 | €30,632 | +€277,482 | |
| Amounts payable | 17/49 | €11,227,210 | €11,579,035 | +€351,825 | +3.1% |
| Amounts payable after more than one year | 17 | €22,857 | €34,458 | +€11,601 | +50.8% |
| Financial debts | 170/4 | €22,857 | €34,458 | +€11,601 | +50.8% |
| Amounts payable within one year | 42/48 | €11,204,266 | €11,542,825 | +€338,559 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €7,194 | €4,267,082 | +€4.3m | +59,216% |
| Trade debts | 44 | €441,478 | €627,816 | +€186,338 | +42.2% |
| Suppliers | 440/4 | €441,478 | €627,816 | +€186,338 | +42.2% |
| Advances received on contracts in progress | 46 | €8,007,650 | €2,024,619 | -€6.0m | -74.7% |
| Taxes, remuneration and social security | 45 | €37 | €47,575 | +€47,538 | +127,447% |
| Taxes | 450/3 | €37 | €33,455 | +€33,418 | +89,592% |
| Remuneration and social security | 454/9 | €0 | €14,120 | +€14,120 | |
| Other amounts payable | 47/48 | €2,747,907 | €4,575,732 | +€1.8m | +66.5% |
| Accrued charges and deferred income | 492/3 | €87 | €1,752 | +€1,665 | +1,913% |
| Non-recurring operating income | 76A | - | €3,451 | +€3,451 | |
| Remuneration, social security and pensions | 62 | -€559 | €103,360 | +€103,919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,326 | €18,479 | +€4,152 | +29.0% |
| Other operating charges | 640/8 | €1,637 | €6,584 | +€4,948 | +302% |
| Gross operating margin | 9900 | -€17,856 | €547,413 | +€565,270 | |
| Operating profit (loss) | 9901 | -€33,260 | €418,990 | +€452,251 | |
| Financial income | 75/76B | €1,418 | €13,766 | +€12,349 | +871% |
| Recurring financial income | 75 | €1,418 | €13,766 | +€12,349 | +871% |
| Financial charges | 65/66B | €56,539 | €135,164 | +€78,624 | +139% |
| Recurring financial charges | 65 | €56,539 | €135,164 | +€78,624 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€88,382 | €297,593 | +€385,975 | |
| Income taxes | 67/77 | €0 | €19,024 | +€19,024 | |
| Profit (loss) for the period | 9904 | -€88,382 | €278,569 | +€366,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,382 | €278,569 | +€366,951 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.