NJ CONSTRUCTION: what changed
Two fiscal 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.
NJ CONSTRUCTION
Largest movements
- Cash +€10,952
up €10,952 (+66.1%), from €16,566 to €27,518
mainly Other debts (+€6,815) and Trade debts (+€4,113)
- Tangible fixed assets +€3,501
new in 2025: €3,501
- Other debts +€6,815
up €6,815 (+135.5%), from €5,030 to €11,845
- Trade debts +€4,113
new in 2025: €4,113
- Tax, wage and social debts +€2,797
up €2,797 (+43.7%), from €6,397 to €9,193
of which Taxes: +€5,197
- Profit (loss) carried forward +€967
up €967 (+29.5%), from €3,278 to €4,245
- Gross operating margin -€2,924
down €2,924 (-40.9%), from €7,148 to €4,224
- Other operating charges -€618
down €618 (-47.0%), from €1,315 to €697
- Depreciation +€199
new in 2025: €199
- Taxes -€195
down €195 (-13.5%), from €1,447 to €1,252
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 | €17,204 | €31,897 | +€14,692 | +85.4% |
| Fixed assets | 21/28 | - | €3,501 | +€3,501 | |
| Tangible fixed assets | 22/27 | - | €3,501 | +€3,501 | |
| Furniture and vehicles | 24 | - | €3,501 | +€3,501 | |
| Current assets | 29/58 | €17,204 | €28,396 | +€11,192 | +65.1% |
| Amounts receivable within one year | 40/41 | €639 | €879 | +€240 | +37.5% |
| Trade receivables | 40 | €639 | €666 | +€27 | +4.2% |
| Other amounts receivable | 41 | - | €213 | +€213 | |
| Cash at bank and in hand | 54/58 | €16,566 | €27,518 | +€10,952 | +66.1% |
| Total equity and liabilities | 10/49 | €17,204 | €31,897 | +€14,692 | +85.4% |
| Equity | 10/15 | €5,778 | €6,745 | +€967 | +16.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,278 | €4,245 | +€967 | +29.5% |
| Amounts payable | 17/49 | €11,427 | €25,152 | +€13,725 | +120.1% |
| Amounts payable within one year | 42/48 | €11,427 | €25,152 | +€13,725 | +120.1% |
| Trade debts | 44 | - | €4,113 | +€4,113 | |
| Suppliers | 440/4 | - | €4,113 | +€4,113 | |
| Taxes, remuneration and social security | 45 | €6,397 | €9,193 | +€2,797 | +43.7% |
| Taxes | 450/3 | €3,997 | €9,193 | +€5,197 | +130.0% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €5,030 | €11,845 | +€6,815 | +135.5% |
| Remuneration, social security and pensions | 62 | €243 | €184 | -€59 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €199 | +€199 | |
| Other operating charges | 640/8 | €1,315 | €697 | -€618 | -47.0% |
| Gross operating margin | 9900 | €7,148 | €4,224 | -€2,924 | -40.9% |
| Operating profit (loss) | 9901 | €5,590 | €3,143 | -€2,446 | -43.8% |
| Financial charges | 65/66B | €864 | €924 | +€59 | +6.9% |
| Recurring financial charges | 65 | €864 | €924 | +€59 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €4,725 | €2,220 | -€2,506 | -53.0% |
| Income taxes | 67/77 | €1,447 | €1,252 | -€195 | -13.5% |
| Profit (loss) for the period | 9904 | €3,278 | €967 | -€2,310 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,278 | €967 | -€2,310 | -70.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.