Junior 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.
Junior Construct
Largest movements
- Receivables within one year -€62,311
down €62,311 (-20.9%), from €298,714 to €236,403
of which Trade receivables: -€70,436
- Cash +€8,109
up €8,109 (+3,808%), from €213 to €8,322
mainly Receivables within one year (+€62,311) and Net result for the year (+€16,135)
- Trade debts -€53,068
down €53,068 (-29.2%), from €181,903 to €128,835
- Other debts -€18,480
down €18,480 (-76.4%), from €24,180 to €5,700
- Profit (loss) carried forward +€16,135
up €16,135 (+27.9%), from €57,806 to €73,941
- Write-downs +€21,349
new in 2024: €21,349
- Gross operating margin +€20,319
up €20,319 (+70.2%), from €28,929 to €49,248
- Taxes +€2,442
up €2,442 (+40.2%), from €6,079 to €8,521
- Financial charges -€2,160
down €2,160 (-56.4%), from €3,831 to €1,671
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.
Derived cash bridge
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 | €298,927 | €244,725 | -€54,202 | -18.1% |
| Current assets | 29/58 | €298,927 | €244,725 | -€54,202 | -18.1% |
| Amounts receivable within one year | 40/41 | €298,714 | €236,403 | -€62,311 | -20.9% |
| Trade receivables | 40 | €297,262 | €226,827 | -€70,436 | -23.7% |
| Other amounts receivable | 41 | €1,452 | €9,577 | +€8,125 | +560% |
| Cash at bank and in hand | 54/58 | €213 | €8,322 | +€8,109 | +3,808% |
| Total equity and liabilities | 10/49 | €298,927 | €244,725 | -€54,202 | -18.1% |
| Equity | 10/15 | €76,406 | €92,541 | +€16,135 | +21.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,100 | €16,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,100 | €16,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,100 | €16,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,806 | €73,941 | +€16,135 | +27.9% |
| Amounts payable | 17/49 | €222,521 | €152,184 | -€70,336 | -31.6% |
| Amounts payable within one year | 42/48 | €222,521 | €152,184 | -€70,336 | -31.6% |
| Trade debts | 44 | €181,903 | €128,835 | -€53,068 | -29.2% |
| Suppliers | 440/4 | €181,903 | €128,835 | -€53,068 | -29.2% |
| Taxes, remuneration and social security | 45 | €16,438 | €17,650 | +€1,212 | +7.4% |
| Taxes | 450/3 | €10,253 | €14,600 | +€4,347 | +42.4% |
| Remuneration and social security | 454/9 | €6,185 | €3,050 | -€3,135 | -50.7% |
| Other amounts payable | 47/48 | €24,180 | €5,700 | -€18,480 | -76.4% |
| Non-recurring operating income | 76A | - | €3,230 | +€3,230 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,349 | +€21,349 | |
| Other operating charges | 640/8 | €1,362 | €1,616 | +€254 | +18.6% |
| Gross operating margin | 9900 | €28,929 | €49,248 | +€20,319 | +70.2% |
| Operating profit (loss) | 9901 | €27,567 | €26,283 | -€1,284 | -4.7% |
| Financial income | 75/76B | €105 | €43 | -€62 | -58.8% |
| Recurring financial income | 75 | €105 | €43 | -€62 | -58.8% |
| Financial charges | 65/66B | €3,831 | €1,671 | -€2,160 | -56.4% |
| Recurring financial charges | 65 | €3,831 | €1,671 | -€2,160 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €23,842 | €24,656 | +€814 | +3.4% |
| Income taxes | 67/77 | €6,079 | €8,521 | +€2,442 | +40.2% |
| Profit (loss) for the period | 9904 | €17,763 | €16,135 | -€1,628 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,763 | €16,135 | -€1,628 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.