JUNIOR CONTRACTORS: 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 CONTRACTORS
Largest movements
- Receivables within one year -€10,292
down €10,292 (-82.3%), from €12,503 to €2,211
of which Other amounts receivable: -€10,739
- Profit (loss) carried forward +€14,152
up €14,152 (+59.1%), from -€23,951 to -€9,799
- Short-term financial debts -€14,117
down €14,117 (-63.5%), from €22,243 to €8,126
- Other debts -€10,327
down €10,327 (-25.2%), from €40,958 to €30,631
- Gross operating margin +€18,676
up €18,676, from -€1,214 to €17,462
- Other operating charges +€201
up €201 (+50.0%), from €402 to €603
- Financial charges -€193
down €193 (-6.7%), from €2,900 to €2,707
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,883 | €66,591 | -€10,292 | -13.4% |
| Fixed assets | 21/28 | €64,380 | €64,380 | = | 0.0% |
| Tangible fixed assets | 22/27 | €64,380 | €64,380 | = | 0.0% |
| Land and buildings | 22 | €64,380 | €64,380 | = | 0.0% |
| Current assets | 29/58 | €12,503 | €2,211 | -€10,292 | -82.3% |
| Amounts receivable within one year | 40/41 | €12,503 | €2,211 | -€10,292 | -82.3% |
| Trade receivables | 40 | - | €446 | +€446 | |
| Other amounts receivable | 41 | €12,503 | €1,764 | -€10,739 | -85.9% |
| Total equity and liabilities | 10/49 | €76,883 | €66,591 | -€10,292 | -13.4% |
| Equity | 10/15 | €13,635 | €27,786 | +€14,152 | +104% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €385 | €385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €385 | €385 | = | 0.0% |
| Reserves not available under the articles | 1311 | €385 | €385 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,951 | -€9,799 | +€14,152 | +59.1% |
| Amounts payable | 17/49 | €63,249 | €38,805 | -€24,444 | -38.6% |
| Amounts payable within one year | 42/48 | €63,249 | €38,805 | -€24,444 | -38.6% |
| Financial debts | 43 | €22,243 | €8,126 | -€14,117 | -63.5% |
| Credit institutions | 430/8 | €22,243 | €8,126 | -€14,117 | -63.5% |
| Trade debts | 44 | €48 | €48 | = | 0.0% |
| Suppliers | 440/4 | €48 | €48 | = | 0.0% |
| Other amounts payable | 47/48 | €40,958 | €30,631 | -€10,327 | -25.2% |
| Other operating charges | 640/8 | €402 | €603 | +€201 | +50.0% |
| Gross operating margin | 9900 | -€1,214 | €17,462 | +€18,676 | |
| Operating profit (loss) | 9901 | -€1,617 | €16,859 | +€18,475 | |
| Financial charges | 65/66B | €2,900 | €2,707 | -€193 | -6.7% |
| Recurring financial charges | 65 | €2,900 | €2,707 | -€193 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,517 | €14,152 | +€18,668 | |
| Profit (loss) for the period | 9904 | -€4,517 | €14,152 | +€18,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,517 | €14,152 | +€18,668 |
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 18 October 2026 via checked.be.