JUCO-CONSTRUCT: what changed
What changed
JUCO-CONSTRUCT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€45,263
2024 · €40,008+€5,255
Equity
€554,866
2024 · €555,603-€737
Cash
€13,242
2024 · €22,852-€9,610
Balance sheet total
€811,643
2024 · €642,182+€169,462
Largest movements
Assets
- Financial fixed assets +€160,650
up €160,650 (+32.7%), from €491,568 to €652,218
- Tangible fixed assets +€16,155
up €16,155 (+16.5%), from €97,894 to €114,049
of which Furniture and vehicles: +€16,316
- Cash -€9,610
down €9,610 (-42.1%), from €22,852 to €13,242
mainly Investment in fixed assets (net) (-€203,732) and Contributions, distributions and other (-€46,000)
Equity and liabilities
- Debts after one year +€105,479
up €105,479 (+867%), from €12,167 to €117,646
of which Other amounts payable: +€82,710
- Other debts +€69,097
up €69,097 (+187%), from €36,854 to €105,951
Income statement
- Gross operating margin +€17,293
up €17,293 (+16.7%), from €103,540 to €120,833
- Depreciation -€15,232
down €15,232 (-36.1%), from €42,159 to €26,928
- Taxes +€10,368
up €10,368 (+55.6%), from €18,632 to €29,000
- Financial charges +€2,735
up €2,735 (+91.5%), from €2,989 to €5,724
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€40,008
Gross operating margin
+€17,293
Depreciation
+€15,232
Other operating charges
-€102
Other operating items
-€13,892
Financial income
-€173
Financial charges
-€2,735
Taxes
-€10,368
Result 2025
€45,263
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€131,497
Investment
-€203,732
Financing
+€62,625
Cash 2024
€22,852
From operations (derived)
+€131,497
Net result for the year
+€45,263
Depreciation
+€26,928
Receivables within one year
-€2,136
Deferred charges and accrued income
-€131
Trade debts
+€793
Tax, wage and social debts
-€2,435
Advances received
-€4,000
Other debts
+€69,097
Accrued charges and deferred income
-€1,881
Investment (derived)
-€203,732
Investment in fixed assets (net)
-€203,732
Financing
+€62,625
Debts after one year
+€105,479
Current portion of long-term debt
+€3,146
Contributions, distributions and other
-€46,000
Cash 2025
€13,242
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €642,182 | €811,643 | +€169,462 | +26.4% |
| Fixed assets | 21/28 | €589,462 | €766,266 | +€176,805 | +30.0% |
| Tangible fixed assets | 22/27 | €97,894 | €114,049 | +€16,155 | +16.5% |
| Plant, machinery and equipment | 23 | €1,353 | €1,192 | -€161 | -11.9% |
| Furniture and vehicles | 24 | €96,541 | €112,857 | +€16,316 | +16.9% |
| Financial fixed assets | 28 | €491,568 | €652,218 | +€160,650 | +32.7% |
| Current assets | 29/58 | €52,720 | €45,377 | -€7,343 | -13.9% |
| Amounts receivable within one year | 40/41 | €28,622 | €30,758 | +€2,136 | +7.5% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Other amounts receivable | 41 | €11,682 | €13,818 | +€2,136 | +18.3% |
| Cash at bank and in hand | 54/58 | €22,852 | €13,242 | -€9,610 | -42.1% |
| Deferred charges and accrued income | 490/1 | €1,246 | €1,377 | +€131 | +10.5% |
| Total equity and liabilities | 10/49 | €642,182 | €811,643 | +€169,462 | +26.4% |
| Equity | 10/15 | €555,603 | €554,866 | -€737 | -0.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €549,353 | €548,616 | -€737 | -0.1% |
| Distributable reserves | 133 | €549,353 | €548,616 | -€737 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €86,578 | €256,777 | +€170,199 | +197% |
| Amounts payable after more than one year | 17 | €12,167 | €117,646 | +€105,479 | +867% |
| Financial debts | 170/4 | €12,167 | €34,937 | +€22,770 | +187% |
| Other amounts payable | 178/9 | €0 | €82,710 | +€82,710 | |
| Amounts payable within one year | 42/48 | €72,402 | €139,003 | +€66,601 | +92.0% |
| Current portion of amounts payable after more than one year | 42 | €12,779 | €15,925 | +€3,146 | +24.6% |
| Trade debts | 44 | €1,676 | €2,469 | +€793 | +47.3% |
| Suppliers | 440/4 | €1,676 | €2,469 | +€793 | +47.3% |
| Advances received on contracts in progress | 46 | €4,000 | €0 | -€4,000 | -100% |
| Taxes, remuneration and social security | 45 | €17,092 | €14,658 | -€2,435 | -14.2% |
| Taxes | 450/3 | €17,092 | €14,658 | -€2,435 | -14.2% |
| Other amounts payable | 47/48 | €36,854 | €105,951 | +€69,097 | +187% |
| Accrued charges and deferred income | 492/3 | €2,009 | €128 | -€1,881 | -93.6% |
| Non-recurring operating income | 76A | €0 | €22,504 | +€22,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,159 | €26,928 | -€15,232 | -36.1% |
| Other operating charges | 640/8 | €51 | €153 | +€102 | +200% |
| Non-recurring operating charges | 66A | - | €13,892 | +€13,892 | |
| Gross operating margin | 9900 | €103,540 | €120,833 | +€17,293 | +16.7% |
| Operating profit (loss) | 9901 | €61,330 | €79,861 | +€18,531 | +30.2% |
| Financial income | 75/76B | €299 | €126 | -€173 | -57.9% |
| Recurring financial income | 75 | €299 | €126 | -€173 | -57.9% |
| Financial charges | 65/66B | €2,989 | €5,724 | +€2,735 | +91.5% |
| Recurring financial charges | 65 | €2,989 | €5,724 | +€2,735 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | €58,640 | €74,263 | +€15,623 | +26.6% |
| Income taxes | 67/77 | €18,632 | €29,000 | +€10,368 | +55.6% |
| Profit (loss) for the period | 9904 | €40,008 | €45,263 | +€5,255 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,008 | €45,263 | +€5,255 | +13.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.