JYZ CONSTRUCT SPRL: 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.
JYZ CONSTRUCT SPRL
Largest movements
- Receivables within one year -€823,007
down €823,007 (-64.7%), from €1.3m to €449,188
of which Trade receivables: -€909,316
- Cash +€89,758
up €89,758 (+591.2%), from €15,181 to €104,939
mainly Receivables within one year (+€823,007) and Net result for the year (+€34,588)
- Other debts -€739,697
down €739,697 (-91.2%), from €811,389 to €71,691
- Reserves +€34,588
up €34,588 (+43.5%), from €79,516 to €114,104
- Trade debts +€30,010
up €30,010 (+12.1%), from €247,079 to €277,089
- Advances received -€24,000
no longer reported in 2025 (was €24,000)
- Tax, wage and social debts -€18,598
down €18,598 (-27.1%), from €68,601 to €50,003
of which Taxes: -€19,325
- Gross operating margin -€44,674
down €44,674 (-18.8%), from €237,531 to €192,857
- Write-downs -€27,698
no longer reported in 2025 (was €27,698)
- Other operating charges -€22,548
down €22,548 (-85.0%), from €26,538 to €3,990
- Staff costs +€9,969
up €9,969 (+9.8%), from €101,499 to €111,468
- Financial charges -€7,312
down €7,312 (-80.1%), from €9,125 to €1,812
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.
Cash bridge derived
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 | €1,310,562 | €588,141 | -€722,421 | -55.1% |
| Fixed assets | 21/28 | €22,413 | €34,014 | +€11,601 | +51.8% |
| Tangible fixed assets | 22/27 | €22,413 | €34,014 | +€11,601 | +51.8% |
| Plant, machinery and equipment | 23 | €2,061 | €4,330 | +€2,268 | +110.0% |
| Furniture and vehicles | 24 | €20,352 | €29,684 | +€9,333 | +45.9% |
| Current assets | 29/58 | €1,288,149 | €554,127 | -€734,022 | -57.0% |
| Amounts receivable within one year | 40/41 | €1,272,196 | €449,188 | -€823,007 | -64.7% |
| Trade receivables | 40 | €1,241,696 | €332,379 | -€909,316 | -73.2% |
| Other amounts receivable | 41 | €30,500 | €116,809 | +€86,309 | +283.0% |
| Cash at bank and in hand | 54/58 | €15,181 | €104,939 | +€89,758 | +591.2% |
| Deferred charges and accrued income | 490/1 | €773 | - | -€773 | |
| Total equity and liabilities | 10/49 | €1,310,562 | €588,141 | -€722,421 | -55.1% |
| Equity | 10/15 | €98,116 | €132,704 | +€34,588 | +35.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,516 | €114,104 | +€34,588 | +43.5% |
| Distributable reserves | 133 | €79,516 | €114,104 | +€34,588 | +43.5% |
| Amounts payable | 17/49 | €1,212,446 | €455,437 | -€757,009 | -62.4% |
| Amounts payable after more than one year | 17 | €32,128 | €29,526 | -€2,603 | -8.1% |
| Financial debts | 170/4 | €32,128 | €29,526 | -€2,603 | -8.1% |
| Amounts payable within one year | 42/48 | €1,180,318 | €425,911 | -€754,407 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | €29,250 | €27,128 | -€2,121 | -7.3% |
| Trade debts | 44 | €247,079 | €277,089 | +€30,010 | +12.1% |
| Suppliers | 440/4 | €247,079 | €277,089 | +€30,010 | +12.1% |
| Advances received on contracts in progress | 46 | €24,000 | - | -€24,000 | |
| Taxes, remuneration and social security | 45 | €68,601 | €50,003 | -€18,598 | -27.1% |
| Taxes | 450/3 | €65,604 | €46,279 | -€19,325 | -29.5% |
| Remuneration and social security | 454/9 | €2,997 | €3,724 | +€727 | +24.3% |
| Other amounts payable | 47/48 | €811,389 | €71,691 | -€739,697 | -91.2% |
| Remuneration, social security and pensions | 62 | €101,499 | €111,468 | +€9,969 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,445 | €18,300 | +€1,856 | +11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,698 | - | -€27,698 | |
| Other operating charges | 640/8 | €26,538 | €3,990 | -€22,548 | -85.0% |
| Gross operating margin | 9900 | €237,531 | €192,857 | -€44,674 | -18.8% |
| Operating profit (loss) | 9901 | €65,352 | €59,098 | -€6,253 | -9.6% |
| Financial income | 75/76B | €3,595 | €182 | -€3,413 | -94.9% |
| Recurring financial income | 75 | €3,595 | €182 | -€3,413 | -94.9% |
| Financial charges | 65/66B | €9,125 | €1,812 | -€7,312 | -80.1% |
| Recurring financial charges | 65 | €9,125 | €1,812 | -€7,312 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €59,822 | €57,468 | -€2,354 | -3.9% |
| Income taxes | 67/77 | €26,714 | €22,879 | -€3,835 | -14.4% |
| Profit (loss) for the period | 9904 | €33,108 | €34,588 | +€1,480 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,108 | €34,588 | +€1,480 | +4.5% |
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 11 October 2026 via checked.be.