KMJ 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.
KMJ CONSTRUCT
Largest movements
- Receivables within one year -€9,105
down €9,105 (-7.1%), from €128,252 to €119,147
of which Trade receivables: -€17,031
- Tangible fixed assets +€8,854
up €8,854 (+168.4%), from €5,258 to €14,112
of which Furniture and vehicles: +€7,957
- Cash +€1,944
up €1,944 (+132.1%), from €1,472 to €3,416
mainly Net result for the year (+€21,904) and Trade debts (+€18,699)
- Deferred charges and accrued income +€1,419
up €1,419 (+528.9%), from €268 to €1,688
- Advances received -€29,325
no longer reported in 2025 (was €29,325)
- Profit (loss) carried forward +€21,904
up €21,904 (+35.0%), from €62,605 to €84,509
- Trade debts +€18,699
up €18,699 (+110.5%), from €16,929 to €35,628
- Tax, wage and social debts -€8,203
down €8,203 (-35.1%), from €23,391 to €15,188
- Gross operating margin -€6,363
down €6,363 (-18.6%), from €34,177 to €27,814
- Financial income +€1,597
up €1,597 (+48.1%), from €3,323 to €4,920
- Depreciation +€578
up €578 (+29.2%), from €1,983 to €2,562
- Financial charges +€343
up €343 (+91.8%), from €374 to €717
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 | €135,251 | €138,363 | +€3,112 | +2.3% |
| Fixed assets | 21/28 | €5,258 | €14,112 | +€8,854 | +168.4% |
| Tangible fixed assets | 22/27 | €5,258 | €14,112 | +€8,854 | +168.4% |
| Plant, machinery and equipment | 23 | €1,684 | €2,580 | +€897 | +53.3% |
| Furniture and vehicles | 24 | €3,575 | €11,532 | +€7,957 | +222.6% |
| Current assets | 29/58 | €129,993 | €124,251 | -€5,742 | -4.4% |
| Amounts receivable within one year | 40/41 | €128,252 | €119,147 | -€9,105 | -7.1% |
| Trade receivables | 40 | €36,271 | €19,240 | -€17,031 | -47.0% |
| Other amounts receivable | 41 | €91,982 | €99,907 | +€7,925 | +8.6% |
| Cash at bank and in hand | 54/58 | €1,472 | €3,416 | +€1,944 | +132.1% |
| Deferred charges and accrued income | 490/1 | €268 | €1,688 | +€1,419 | +528.9% |
| Total equity and liabilities | 10/49 | €135,251 | €138,363 | +€3,112 | +2.3% |
| Equity | 10/15 | €65,605 | €87,509 | +€21,904 | +33.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,605 | €84,509 | +€21,904 | +35.0% |
| Amounts payable | 17/49 | €69,646 | €50,854 | -€18,792 | -27.0% |
| Amounts payable within one year | 42/48 | €69,646 | €50,854 | -€18,792 | -27.0% |
| Trade debts | 44 | €16,929 | €35,628 | +€18,699 | +110.5% |
| Suppliers | 440/4 | €16,929 | €35,628 | +€18,699 | +110.5% |
| Advances received on contracts in progress | 46 | €29,325 | - | -€29,325 | |
| Taxes, remuneration and social security | 45 | €23,391 | €15,188 | -€8,203 | -35.1% |
| Taxes | 450/3 | €23,391 | €15,188 | -€8,203 | -35.1% |
| Other amounts payable | 47/48 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,983 | €2,562 | +€578 | +29.2% |
| Other operating charges | 640/8 | €514 | €615 | +€101 | +19.7% |
| Gross operating margin | 9900 | €34,177 | €27,814 | -€6,363 | -18.6% |
| Operating profit (loss) | 9901 | €31,680 | €24,638 | -€7,043 | -22.2% |
| Financial income | 75/76B | €3,323 | €4,920 | +€1,597 | +48.1% |
| Recurring financial income | 75 | €3,323 | €4,920 | +€1,597 | +48.1% |
| Financial charges | 65/66B | €374 | €717 | +€343 | +91.8% |
| Recurring financial charges | 65 | €374 | €717 | +€343 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €34,630 | €28,841 | -€5,789 | -16.7% |
| Income taxes | 67/77 | €6,800 | €6,937 | +€137 | +2.0% |
| Profit (loss) for the period | 9904 | €27,830 | €21,904 | -€5,925 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,830 | €21,904 | -€5,925 | -21.3% |
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 10 October 2026 via checked.be.