JOUCK-BILL: what changed
What changed
JOUCK-BILL
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€47,434
2024 · -€5,898+€53,333
Equity
€546,041
2024 · €499,824+€46,217
Cash
€76,906
2024 · €118,575-€41,669
Balance sheet total
€756,404
2024 · €764,615-€8,211
Largest movements
Assets
- Cash -€41,669
down €41,669 (-35.1%), from €118,575 to €76,906
mainly Investment in fixed assets (net) (-€89,053) and Tax, wage and social debts (-€26,105)
- Tangible fixed assets +€31,360
up €31,360 (+7.2%), from €437,944 to €469,304
of which Leasing and similar rights: +€34,370
Equity and liabilities
- Profit (loss) carried forward +€47,434
up €47,434 (+16.4%), from €289,284 to €336,718
- Tax, wage and social debts -€26,105
down €26,105 (-33.3%), from €78,356 to €52,251
of which Taxes: -€36,644
- Trade debts -€15,961
down €15,961 (-14.8%), from €107,786 to €91,826
- Debts after one year -€7,794
down €7,794 (-21.1%), from €36,913 to €29,119
Income statement
- Turnover -€1.0m
no longer reported in 2025 (was €1.0m)
- Purchases and services -€880,385
no longer reported in 2025 (was €880,385)
- Gross operating margin +€123,501
up €123,501 (+44.6%), from €277,215 to €400,715
- Staff costs +€47,680
up €47,680 (+20.3%), from €235,166 to €282,846
- Taxes +€10,440
up €10,440 (+5,696%), from €183 to €10,624
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
-€5,898
Gross operating margin
+€123,501
Staff costs
-€47,680
Depreciation
-€8,554
Other operating charges
-€1,360
Other operating items
+€32
Financial income
-€729
Financial charges
-€1,437
Taxes
-€10,440
Result 2025
€47,434
raises the resultlowers the resultnot broken down further in the accounts
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
+€55,885
Investment
-€89,053
Financing
-€8,501
Cash 2024
€118,575
From operations (derived)
+€55,885
Net result for the year
+€47,434
Depreciation
+€57,693
Stocks and contracts
-€681
Receivables within one year
+€2,322
Deferred charges and accrued income
-€3,738
Trade debts
-€15,961
Tax, wage and social debts
-€26,105
Other debts
-€6,400
Accrued charges and deferred income
+€1,322
Investment (derived)
-€89,053
Investment in fixed assets (net)
-€89,053
Financing
-€8,501
Debts after one year
-€7,794
Current portion of long-term debt
+€511
Contributions, distributions and other
-€1,218
Cash 2025
€76,906
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €764,615 | €756,404 | -€8,211 | -1.1% |
| Fixed assets | 21/28 | €437,944 | €469,304 | +€31,360 | +7.2% |
| Tangible fixed assets | 22/27 | €437,944 | €469,304 | +€31,360 | +7.2% |
| Land and buildings | 22 | €288,047 | €266,892 | -€21,155 | -7.3% |
| Plant, machinery and equipment | 23 | €77,271 | €77,304 | +€33 | 0.0% |
| Furniture and vehicles | 24 | €72,626 | €90,738 | +€18,112 | +24.9% |
| Leasing and similar rights | 25 | €0 | €34,370 | +€34,370 | |
| Current assets | 29/58 | €326,671 | €287,100 | -€39,571 | -12.1% |
| Stocks and contracts in progress | 3 | €183,295 | €183,976 | +€681 | +0.4% |
| Stocks | 30/36 | €12,799 | €23,976 | +€11,177 | +87.3% |
| Contracts in progress | 37 | €170,496 | €160,000 | -€10,496 | -6.2% |
| Amounts receivable within one year | 40/41 | €15,429 | €13,107 | -€2,322 | -15.0% |
| Trade receivables | 40 | €9,749 | €13,062 | +€3,314 | +34.0% |
| Other amounts receivable | 41 | €5,680 | €45 | -€5,635 | -99.2% |
| Cash at bank and in hand | 54/58 | €118,575 | €76,906 | -€41,669 | -35.1% |
| Deferred charges and accrued income | 490/1 | €9,372 | €13,111 | +€3,738 | +39.9% |
| Total equity and liabilities | 10/49 | €764,615 | €756,404 | -€8,211 | -1.1% |
| Equity | 10/15 | €499,824 | €546,041 | +€46,217 | +9.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €177,870 | €177,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €133,370 | €133,370 | = | 0.0% |
| Distributable reserves | 133 | €44,500 | €44,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,284 | €336,718 | +€47,434 | +16.4% |
| Investment grants | 15 | €12,219 | €11,001 | -€1,218 | -10.0% |
| Amounts payable | 17/49 | €264,791 | €210,363 | -€54,428 | -20.6% |
| Amounts payable after more than one year | 17 | €36,913 | €29,119 | -€7,794 | -21.1% |
| Financial debts | 170/4 | €36,913 | €29,119 | -€7,794 | -21.1% |
| Amounts payable within one year | 42/48 | €223,669 | €175,714 | -€47,955 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €18,820 | €19,331 | +€511 | +2.7% |
| Trade debts | 44 | €107,786 | €91,826 | -€15,961 | -14.8% |
| Suppliers | 440/4 | €107,786 | €91,826 | -€15,961 | -14.8% |
| Taxes, remuneration and social security | 45 | €78,356 | €52,251 | -€26,105 | -33.3% |
| Taxes | 450/3 | €61,900 | €25,256 | -€36,644 | -59.2% |
| Remuneration and social security | 454/9 | €16,456 | €26,995 | +€10,539 | +64.0% |
| Other amounts payable | 47/48 | €18,707 | €12,307 | -€6,400 | -34.2% |
| Accrued charges and deferred income | 492/3 | €4,208 | €5,530 | +€1,322 | +31.4% |
| Turnover | 70 | €1,037,158 | - | -€1.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €880,385 | - | -€880,385 | |
| Remuneration, social security and pensions | 62 | €235,166 | €282,846 | +€47,680 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,139 | €57,693 | +€8,554 | +17.4% |
| Other operating charges | 640/8 | €1,997 | €3,357 | +€1,360 | +68.1% |
| Non-recurring operating charges | 66A | €664 | €632 | -€32 | -4.8% |
| Gross operating margin | 9900 | €277,215 | €400,715 | +€123,501 | +44.6% |
| Operating profit (loss) | 9901 | -€9,752 | €56,187 | +€65,939 | |
| Financial income | 75/76B | €6,918 | €6,189 | -€729 | -10.5% |
| Recurring financial income | 75 | €6,918 | €6,189 | -€729 | -10.5% |
| Financial charges | 65/66B | €2,881 | €4,318 | +€1,437 | +49.9% |
| Recurring financial charges | 65 | €2,881 | €4,318 | +€1,437 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,715 | €58,058 | +€63,773 | |
| Income taxes | 67/77 | €183 | €10,624 | +€10,440 | +5,696% |
| Profit (loss) for the period | 9904 | -€5,898 | €47,434 | +€53,333 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,898 | €47,434 | +€53,333 |
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 7 November 2026 via checked.be.