LES CONSTRUCTIONS JMD: 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.
LES CONSTRUCTIONS JMD
Largest movements
- Cash +€525,798
up €525,798 (+183.4%), from €286,735 to €812,533
mainly Net result for the year (+€394,233) and Depreciation (+€178,855)
- Receivables within one year +€128,002
up €128,002 (+254.4%), from €50,314 to €178,315
of which Trade receivables: +€118,902
- Intangible fixed assets -€107,143
down €107,143 (-14.7%), from €727,166 to €620,023
- Tangible fixed assets -€66,713
down €66,713 (-29.4%), from €226,949 to €160,236
of which Furniture and vehicles: -€55,566
- Profit (loss) carried forward +€353,056
up €353,056 (+307.7%), from €114,755 to €467,812
- Tax, wage and social debts +€175,954
up €175,954 (+209.0%), from €84,175 to €260,129
of which Taxes: +€142,324
- Debts after one year -€129,950
down €129,950 (-19.7%), from €659,613 to €529,663
- Current portion of long-term debt +€47,689
up €47,689 (+55.9%), from €85,387 to €133,075
- Other debts +€24,021
up €24,021 (+9.8%), from €244,178 to €268,199
- Gross operating margin +€1.3m
up €1.3m (+352.1%), from €360,770 to €1.6m
- Staff costs +€714,495
up €714,495 (+427.0%), from €167,333 to €881,828
- Depreciation +€139,665
up €139,665 (+356.4%), from €39,190 to €178,855
- Taxes +€109,191
up €109,191 (+340.0%), from €32,115 to €141,306
- Financial charges +€23,079
up €23,079 (+275.0%), from €8,392 to €31,471
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 | €1,304,744 | €1,788,250 | +€483,506 | +37.1% |
| Fixed assets | 21/28 | €954,416 | €780,683 | -€173,732 | -18.2% |
| Intangible fixed assets | 21 | €727,166 | €620,023 | -€107,143 | -14.7% |
| Tangible fixed assets | 22/27 | €226,949 | €160,236 | -€66,713 | -29.4% |
| Plant, machinery and equipment | 23 | €71,564 | €56,614 | -€14,950 | -20.9% |
| Furniture and vehicles | 24 | €154,127 | €98,561 | -€55,566 | -36.1% |
| Other tangible fixed assets | 26 | €1,259 | €5,061 | +€3,802 | +302.1% |
| Financial fixed assets | 28 | €300 | €424 | +€124 | +41.3% |
| Current assets | 29/58 | €350,329 | €1,007,567 | +€657,238 | +187.6% |
| Amounts receivable within one year | 40/41 | €50,314 | €178,315 | +€128,002 | +254.4% |
| Trade receivables | 40 | €48,429 | €167,330 | +€118,902 | +245.5% |
| Other amounts receivable | 41 | €1,885 | €10,985 | +€9,100 | +482.8% |
| Cash at bank and in hand | 54/58 | €286,735 | €812,533 | +€525,798 | +183.4% |
| Deferred charges and accrued income | 490/1 | €13,280 | €16,718 | +€3,438 | +25.9% |
| Total equity and liabilities | 10/49 | €1,304,744 | €1,788,250 | +€483,506 | +37.1% |
| Equity | 10/15 | €119,755 | €472,812 | +€353,056 | +294.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,755 | €467,812 | +€353,056 | +307.7% |
| Amounts payable | 17/49 | €1,184,989 | €1,315,439 | +€130,450 | +11.0% |
| Amounts payable after more than one year | 17 | €659,613 | €529,663 | -€129,950 | -19.7% |
| Financial debts | 170/4 | €659,613 | €529,663 | -€129,950 | -19.7% |
| Amounts payable within one year | 42/48 | €525,376 | €785,342 | +€259,967 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €85,387 | €133,075 | +€47,689 | +55.9% |
| Trade debts | 44 | €111,636 | €123,939 | +€12,303 | +11.0% |
| Suppliers | 440/4 | €111,636 | €123,939 | +€12,303 | +11.0% |
| Taxes, remuneration and social security | 45 | €84,175 | €260,129 | +€175,954 | +209.0% |
| Taxes | 450/3 | €52,011 | €194,334 | +€142,324 | +273.6% |
| Remuneration and social security | 454/9 | €32,165 | €65,795 | +€33,630 | +104.6% |
| Other amounts payable | 47/48 | €244,178 | €268,199 | +€24,021 | +9.8% |
| Accrued charges and deferred income | 492/3 | - | €433 | +€433 | |
| Remuneration, social security and pensions | 62 | €167,333 | €881,828 | +€714,495 | +427.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,190 | €178,855 | +€139,665 | +356.4% |
| Other operating charges | 640/8 | €3,510 | €4,224 | +€714 | +20.3% |
| Gross operating margin | 9900 | €360,770 | €1,630,986 | +€1.3m | +352.1% |
| Operating profit (loss) | 9901 | €150,738 | €566,079 | +€415,342 | +275.5% |
| Financial income | 75/76B | €502 | €931 | +€429 | +85.4% |
| Recurring financial income | 75 | €502 | €931 | +€429 | +85.4% |
| Financial charges | 65/66B | €8,392 | €31,471 | +€23,079 | +275.0% |
| Recurring financial charges | 65 | €8,392 | €31,471 | +€23,079 | +275.0% |
| Profit (loss) for the period before taxes | 9903 | €142,847 | €535,539 | +€392,692 | +274.9% |
| Income taxes | 67/77 | €32,115 | €141,306 | +€109,191 | +340.0% |
| Profit (loss) for the period | 9904 | €110,732 | €394,233 | +€283,500 | +256.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,732 | €394,233 | +€283,500 | +256.0% |
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 12 October 2026 via checked.be.