JPR 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.
JPR CONSTRUCTION
Largest movements
- Cash +€4,988
up €4,988 (+904%), from €552 to €5,539
mainly Net result for the year (+€17,233) and Tax, wage and social debts (+€9,098)
- Tangible fixed assets +€4,878
new in 2025: €4,878
- Profit (loss) carried forward +€17,233
up €17,233 (+113%), from €15,293 to €32,526
- Trade debts -€16,423
down €16,423 (-47.2%), from €34,766 to €18,343
- Tax, wage and social debts +€9,098
up €9,098 (+72.0%), from €12,643 to €21,741
of which Taxes: +€4,587
- Gross operating margin +€4,107
up €4,107 (+21.5%), from €19,118 to €23,225
- Depreciation +€922
new in 2025: €922
- Taxes +€694
up €694 (+17.8%), from €3,893 to €4,587
- Other operating charges +€387
new in 2025: €387
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.
Derived cash bridge
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 | €64,702 | €75,217 | +€10,515 | +16.3% |
| Fixed assets | 21/28 | - | €4,878 | +€4,878 | |
| Tangible fixed assets | 22/27 | - | €4,878 | +€4,878 | |
| Furniture and vehicles | 24 | - | €4,878 | +€4,878 | |
| Current assets | 29/58 | €64,702 | €70,339 | +€5,637 | +8.7% |
| Amounts receivable within one year | 40/41 | €64,150 | €64,799 | +€649 | +1.0% |
| Trade receivables | 40 | €57,886 | €57,490 | -€396 | -0.7% |
| Other amounts receivable | 41 | €6,265 | €7,310 | +€1,045 | +16.7% |
| Cash at bank and in hand | 54/58 | €552 | €5,539 | +€4,988 | +904% |
| Total equity and liabilities | 10/49 | €64,702 | €75,217 | +€10,515 | +16.3% |
| Equity | 10/15 | €17,293 | €34,526 | +€17,233 | +99.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,293 | €32,526 | +€17,233 | +113% |
| Amounts payable | 17/49 | €47,410 | €40,692 | -€6,718 | -14.2% |
| Amounts payable within one year | 42/48 | €47,410 | €40,692 | -€6,718 | -14.2% |
| Trade debts | 44 | €34,766 | €18,343 | -€16,423 | -47.2% |
| Suppliers | 440/4 | €34,766 | €18,343 | -€16,423 | -47.2% |
| Taxes, remuneration and social security | 45 | €12,643 | €21,741 | +€9,098 | +72.0% |
| Taxes | 450/3 | €3,893 | €8,480 | +€4,587 | +118% |
| Remuneration and social security | 454/9 | €8,750 | €13,261 | +€4,511 | +51.6% |
| Other amounts payable | 47/48 | - | €608 | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €922 | +€922 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €19,118 | €23,225 | +€4,107 | +21.5% |
| Operating profit (loss) | 9901 | €19,118 | €21,917 | +€2,798 | +14.6% |
| Financial income | 75/76B | €111 | €8 | -€103 | -92.8% |
| Recurring financial income | 75 | €111 | €8 | -€103 | -92.8% |
| Financial charges | 65/66B | €44 | €105 | +€61 | +140% |
| Recurring financial charges | 65 | €44 | €105 | +€61 | +140% |
| Profit (loss) for the period before taxes | 9903 | €19,186 | €21,820 | +€2,634 | +13.7% |
| Income taxes | 67/77 | €3,893 | €4,587 | +€694 | +17.8% |
| Profit (loss) for the period | 9904 | €15,293 | €17,233 | +€1,940 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,293 | €17,233 | +€1,940 | +12.7% |
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 13 October 2026 via checked.be.