JSJ Construct: 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.
JSJ Construct
Largest movements
- Cash +€5,107
up €5,107 (+282%), from €1,812 to €6,919
mainly Receivables within one year (+€4,474) and Trade debts (+€3,315)
- Receivables within one year -€4,474
down €4,474 (-36.0%), from €12,418 to €7,944
of which Trade receivables: -€11,205
- Trade debts +€3,315
up €3,315 (+476%), from €696 to €4,011
- Tax, wage and social debts -€3,145
down €3,145 (-56.9%), from €5,525 to €2,381
of which Taxes: -€1,991
- Accrued charges and deferred income +€441
new in 2025: €441
- Gross operating margin -€7,411
down €7,411 (-67.2%), from €11,035 to €3,624
- Other operating charges +€1,394
up €1,394 (+403%), from €346 to €1,740
- Taxes -€1,282
down €1,282 (-42.2%), from €3,041 to €1,759
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 | €14,230 | €14,863 | +€633 | +4.5% |
| Current assets | 29/58 | €14,230 | €14,863 | +€633 | +4.5% |
| Amounts receivable within one year | 40/41 | €12,418 | €7,944 | -€4,474 | -36.0% |
| Trade receivables | 40 | €11,205 | €0 | -€11,205 | -100% |
| Other amounts receivable | 41 | €1,213 | €7,944 | +€6,731 | +555% |
| Cash at bank and in hand | 54/58 | €1,812 | €6,919 | +€5,107 | +282% |
| Total equity and liabilities | 10/49 | €14,230 | €14,863 | +€633 | +4.5% |
| Equity | 10/15 | €6,806 | €6,828 | +€22 | +0.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,806 | €5,828 | +€22 | +0.4% |
| Distributable reserves | 133 | €5,806 | €5,828 | +€22 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,424 | €8,035 | +€611 | +8.2% |
| Amounts payable within one year | 42/48 | €7,424 | €7,594 | +€170 | +2.3% |
| Trade debts | 44 | €696 | €4,011 | +€3,315 | +476% |
| Suppliers | 440/4 | €696 | €4,011 | +€3,315 | +476% |
| Taxes, remuneration and social security | 45 | €5,525 | €2,381 | -€3,145 | -56.9% |
| Taxes | 450/3 | €4,371 | €2,381 | -€1,991 | -45.5% |
| Remuneration and social security | 454/9 | €1,154 | €0 | -€1,154 | -100% |
| Other amounts payable | 47/48 | €1,203 | €1,203 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €441 | +€441 | |
| Other operating charges | 640/8 | €346 | €1,740 | +€1,394 | +403% |
| Gross operating margin | 9900 | €11,035 | €3,624 | -€7,411 | -67.2% |
| Operating profit (loss) | 9901 | €10,690 | €1,884 | -€8,806 | -82.4% |
| Financial income | 75/76B | €1 | €24 | +€23 | +2,578% |
| Recurring financial income | 75 | €1 | €24 | +€23 | +2,578% |
| Financial charges | 65/66B | €126 | €128 | +€2 | +1.5% |
| Recurring financial charges | 65 | €126 | €128 | +€2 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €10,565 | €1,781 | -€8,784 | -83.1% |
| Income taxes | 67/77 | €3,041 | €1,759 | -€1,282 | -42.2% |
| Profit (loss) for the period | 9904 | €7,524 | €22 | -€7,502 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,524 | €22 | -€7,502 | -99.7% |
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 14 October 2026 via checked.be.