JS EXPERT CONSTRUCT: 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.
JS EXPERT CONSTRUCT
Largest movements
- Receivables within one year +€22,328
up €22,328 (+170.4%), from €13,100 to €35,428
- Cash -€2,482
down €2,482 (-34.2%), from €7,247 to €4,765
mainly Receivables within one year (-€22,328) and Trade debts (-€2,568)
- Tax, wage and social debts +€19,944
up €19,944 (+2582.4%), from €772 to €20,716
of which Remuneration and social security: +€19,700
- Trade debts -€2,568
down €2,568 (-92.1%), from €2,788 to €220
- Profit (loss) carried forward +€1,074
up €1,074 (+5.1%), from -€20,887 to -€19,813
- Other debts +€1,039
up €1,039 (+5.2%), from €20,075 to €21,114
- Gross operating margin +€3,219
up €3,219 (+1521.0%), from €212 to €3,430
- Staff costs +€941
new in 2024: €941
- Taxes +€272
up €272 (+73.0%), from €372 to €644
- Financial charges -€179
down €179 (-84.9%), from €211 to €32
- Other operating charges +€39
up €39 (+5.5%), from €700 to €739
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,349 | €40,838 | +€19,489 | +91.3% |
| Current assets | 29/58 | €21,349 | €40,838 | +€19,489 | +91.3% |
| Amounts receivable within one year | 40/41 | €13,100 | €35,428 | +€22,328 | +170.4% |
| Trade receivables | 40 | €13,100 | €35,428 | +€22,328 | +170.4% |
| Cash at bank and in hand | 54/58 | €7,247 | €4,765 | -€2,482 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,002 | €644 | -€357 | -35.7% |
| Total equity and liabilities | 10/49 | €21,349 | €40,838 | +€19,489 | +91.3% |
| Equity | 10/15 | -€2,287 | -€1,213 | +€1,074 | +47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,887 | -€19,813 | +€1,074 | +5.1% |
| Amounts payable | 17/49 | €23,635 | €42,051 | +€18,415 | +77.9% |
| Amounts payable within one year | 42/48 | €23,635 | €42,051 | +€18,415 | +77.9% |
| Trade debts | 44 | €2,788 | €220 | -€2,568 | -92.1% |
| Suppliers | 440/4 | €2,788 | €220 | -€2,568 | -92.1% |
| Taxes, remuneration and social security | 45 | €772 | €20,716 | +€19,944 | +2582.4% |
| Taxes | 450/3 | €772 | €1,017 | +€244 | +31.6% |
| Remuneration and social security | 454/9 | - | €19,700 | +€19,700 | |
| Other amounts payable | 47/48 | €20,075 | €21,114 | +€1,039 | +5.2% |
| Remuneration, social security and pensions | 62 | - | €941 | +€941 | |
| Other operating charges | 640/8 | €700 | €739 | +€39 | +5.5% |
| Gross operating margin | 9900 | €212 | €3,430 | +€3,219 | +1521.0% |
| Operating profit (loss) | 9901 | -€489 | €1,750 | +€2,239 | |
| Financial charges | 65/66B | €211 | €32 | -€179 | -84.9% |
| Recurring financial charges | 65 | €211 | €32 | -€179 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | -€699 | €1,718 | +€2,417 | |
| Income taxes | 67/77 | €372 | €644 | +€272 | +73.0% |
| Profit (loss) for the period | 9904 | -€1,072 | €1,074 | +€2,146 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,072 | €1,074 | +€2,146 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.