JR CONSTRUCTION: 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.
JR CONSTRUCTION
Largest movements
- Tangible fixed assets -€7,776
down €7,776 (-27.1%), from €28,653 to €20,877
of which Furniture and vehicles: -€7,696
- Cash +€5,985
up €5,985 (+8.1%), from €73,843 to €79,828
mainly Trade debts (+€7,979) and Depreciation (+€7,776)
- Receivables within one year +€4,313
up €4,313 (+30.3%), from €14,252 to €18,566
of which Trade receivables: +€3,504
- Deferred charges and accrued income +€1,640
up €1,640 (+1057.4%), from €155 to €1,795
- Trade debts +€7,979
up €7,979 (+32.3%), from €24,730 to €32,710
- Debts after one year -€7,043
down €7,043 (-46.7%), from €15,082 to €8,039
- Profit (loss) carried forward +€6,537
up €6,537 (+14.4%), from €45,495 to €52,032
- Other debts -€3,227
down €3,227 (-37.4%), from €8,636 to €5,409
- Gross operating margin -€5,895
down €5,895 (-23.3%), from €25,284 to €19,389
- Other operating charges +€1,023
up €1,023 (+121.3%), from €843 to €1,866
- Taxes -€951
down €951 (-31.4%), from €3,030 to €2,079
- Financial charges -€378
down €378 (-25.0%), from €1,508 to €1,130
- Depreciation -€303
down €303 (-3.7%), from €8,078 to €7,776
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 | €117,933 | €122,096 | +€4,163 | +3.5% |
| Fixed assets | 21/28 | €29,683 | €21,907 | -€7,776 | -26.2% |
| Tangible fixed assets | 22/27 | €28,653 | €20,877 | -€7,776 | -27.1% |
| Plant, machinery and equipment | 23 | €79 | - | -€79 | |
| Furniture and vehicles | 24 | €28,574 | €20,877 | -€7,696 | -26.9% |
| Financial fixed assets | 28 | €1,030 | €1,030 | = | 0.0% |
| Current assets | 29/58 | €88,250 | €100,189 | +€11,939 | +13.5% |
| Amounts receivable within one year | 40/41 | €14,252 | €18,566 | +€4,313 | +30.3% |
| Trade receivables | 40 | €9,205 | €12,709 | +€3,504 | +38.1% |
| Other amounts receivable | 41 | €5,047 | €5,857 | +€809 | +16.0% |
| Cash at bank and in hand | 54/58 | €73,843 | €79,828 | +€5,985 | +8.1% |
| Deferred charges and accrued income | 490/1 | €155 | €1,795 | +€1,640 | +1057.4% |
| Total equity and liabilities | 10/49 | €117,933 | €122,096 | +€4,163 | +3.5% |
| Equity | 10/15 | €59,755 | €66,292 | +€6,537 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,495 | €52,032 | +€6,537 | +14.4% |
| Amounts payable | 17/49 | €58,178 | €55,804 | -€2,374 | -4.1% |
| Amounts payable after more than one year | 17 | €15,082 | €8,039 | -€7,043 | -46.7% |
| Financial debts | 170/4 | €15,082 | €8,039 | -€7,043 | -46.7% |
| Amounts payable within one year | 42/48 | €43,096 | €47,765 | +€4,669 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €7,344 | €7,043 | -€301 | -4.1% |
| Trade debts | 44 | €24,730 | €32,710 | +€7,979 | +32.3% |
| Suppliers | 440/4 | €24,730 | €32,710 | +€7,979 | +32.3% |
| Taxes, remuneration and social security | 45 | €2,386 | €2,603 | +€217 | +9.1% |
| Taxes | 450/3 | €2,386 | €2,603 | +€217 | +9.1% |
| Other amounts payable | 47/48 | €8,636 | €5,409 | -€3,227 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,078 | €7,776 | -€303 | -3.7% |
| Other operating charges | 640/8 | €843 | €1,866 | +€1,023 | +121.3% |
| Gross operating margin | 9900 | €25,284 | €19,389 | -€5,895 | -23.3% |
| Operating profit (loss) | 9901 | €16,362 | €9,747 | -€6,615 | -40.4% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €1,508 | €1,130 | -€378 | -25.0% |
| Recurring financial charges | 65 | €1,508 | €1,130 | -€378 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €14,906 | €8,616 | -€6,290 | -42.2% |
| Income taxes | 67/77 | €3,030 | €2,079 | -€951 | -31.4% |
| Profit (loss) for the period | 9904 | €11,876 | €6,537 | -€5,339 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,876 | €6,537 | -€5,339 | -45.0% |
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 8 October 2026 via checked.be.