JRS 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.
JRS Construction
Largest movements
- Tangible fixed assets -€21,916
no longer reported in 2025 (was €21,916)
- Cash +€9,567
up €9,567 (+2018.9%), from €474 to €10,040
mainly Investment in fixed assets (net) (+€21,916) and Trade debts (+€7,958)
- Receivables within one year -€3,697
down €3,697 (-33.9%), from €10,890 to €7,193
- Other debts -€20,787
down €20,787 (-43.7%), from €47,530 to €26,743
- Trade debts +€7,958
up €7,958 (+531.4%), from €1,498 to €9,456
- Current portion of long-term debt -€3,538
down €3,538 (-66.1%), from €5,354 to €1,816
- Tax, wage and social debts +€2,023
up €2,023 (+573.2%), from €353 to €2,376
- Debts after one year -€1,816
no longer reported in 2025 (was €1,816)
- Gross operating margin -€13,815
down €13,815 (-64.3%), from €21,497 to €7,682
- Depreciation -€4,383
no longer reported in 2025 (was €4,383)
- Other operating charges -€3,686
down €3,686 (-32.7%), from €11,271 to €7,585
- Financial charges -€297
down €297 (-54.4%), from €546 to €249
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 | €33,916 | €17,604 | -€16,311 | -48.1% |
| Fixed assets | 21/28 | €21,916 | - | -€21,916 | |
| Tangible fixed assets | 22/27 | €21,916 | - | -€21,916 | |
| Furniture and vehicles | 24 | €21,916 | - | -€21,916 | |
| Current assets | 29/58 | €12,000 | €17,604 | +€5,604 | +46.7% |
| Amounts receivable within one year | 40/41 | €10,890 | €7,193 | -€3,697 | -33.9% |
| Trade receivables | 40 | €10,890 | €7,193 | -€3,697 | -33.9% |
| Cash at bank and in hand | 54/58 | €474 | €10,040 | +€9,567 | +2018.9% |
| Deferred charges and accrued income | 490/1 | €636 | €371 | -€266 | -41.7% |
| Total equity and liabilities | 10/49 | €33,916 | €17,604 | -€16,311 | -48.1% |
| Equity | 10/15 | -€22,634 | -€22,786 | -€152 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,234 | -€41,386 | -€152 | -0.4% |
| Amounts payable | 17/49 | €56,550 | €40,391 | -€16,159 | -28.6% |
| Amounts payable after more than one year | 17 | €1,816 | - | -€1,816 | |
| Financial debts | 170/4 | €1,816 | - | -€1,816 | |
| Amounts payable within one year | 42/48 | €54,734 | €40,391 | -€14,344 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €5,354 | €1,816 | -€3,538 | -66.1% |
| Trade debts | 44 | €1,498 | €9,456 | +€7,958 | +531.4% |
| Suppliers | 440/4 | €1,498 | €9,456 | +€7,958 | +531.4% |
| Taxes, remuneration and social security | 45 | €353 | €2,376 | +€2,023 | +573.2% |
| Taxes | 450/3 | €353 | €2,376 | +€2,023 | +573.2% |
| Other amounts payable | 47/48 | €47,530 | €26,743 | -€20,787 | -43.7% |
| Non-recurring operating income | 76A | €429 | - | -€429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,383 | - | -€4,383 | |
| Other operating charges | 640/8 | €11,271 | €7,585 | -€3,686 | -32.7% |
| Non-recurring operating charges | 66A | €2,420 | - | -€2,420 | |
| Gross operating margin | 9900 | €21,497 | €7,682 | -€13,815 | -64.3% |
| Operating profit (loss) | 9901 | €3,422 | €97 | -€3,325 | -97.2% |
| Financial charges | 65/66B | €546 | €249 | -€297 | -54.4% |
| Recurring financial charges | 65 | €546 | €249 | -€297 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €2,877 | -€152 | -€3,029 | |
| Profit (loss) for the period | 9904 | €2,877 | -€152 | -€3,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,877 | -€152 | -€3,029 |
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 12 October 2026 via checked.be.