R&J Company Construct: what changed
What changed
R&J Company Construct
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€22,187
2024 · €17,330+€4,857
Equity
€120,426
2024 · €98,239+€22,187
Cash
€14,371
2024 · €3,361+€11,010
Balance sheet total
€280,935
2024 · €315,920-€34,984
Largest movements
Assets
- Stocks and contracts -€58,503
down €58,503 (-23.3%), from €251,144 to €192,640
- Cash +€11,010
up €11,010 (+328%), from €3,361 to €14,371
mainly Stocks and contracts (+€58,503) and Net result for the year (+€22,187)
- Receivables within one year +€5,833
up €5,833 (+13.5%), from €43,142 to €48,975
- Deferred charges and accrued income +€3,827
up €3,827 (+73.3%), from €5,222 to €9,049
Equity and liabilities
- Trade debts -€32,519
down €32,519 (-29.1%), from €111,643 to €79,124
- Reserves +€22,150
up €22,150 (+33.1%), from €67,000 to €89,150
- Other debts -€20,886
down €20,886 (-23.3%), from €89,762 to €68,875
- Tax, wage and social debts -€3,766
down €3,766 (-23.1%), from €16,276 to €12,510
Income statement
- Turnover -€848,347
no longer reported in 2025 (was €848,347)
- Purchases and services -€814,616
no longer reported in 2025 (was €814,616)
- Gross operating margin +€12,261
up €12,261 (+32.9%), from €37,281 to €49,541
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,330
Gross operating margin
+€12,261
Depreciation
+€868
Write-downs
-€6,462
Other operating charges
-€734
Financial income
+€412
Financial charges
-€831
Taxes
-€657
Result 2025
€22,187
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,866
Investment
-€3,856
Financing
€0
Cash 2024
€3,361
From operations (derived)
+€14,866
Net result for the year
+€22,187
Depreciation
+€1,006
Stocks and contracts
+€58,503
Receivables within one year
-€5,833
Deferred charges and accrued income
-€3,827
Trade debts
-€32,519
Tax, wage and social debts
-€3,766
Other debts
-€20,886
Investment (derived)
-€3,856
Investment in fixed assets (net)
-€3,856
Cash 2025
€14,371
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,920 | €280,935 | -€34,984 | -11.1% |
| Fixed assets | 21/28 | €13,051 | €15,901 | +€2,850 | +21.8% |
| Intangible fixed assets | 21 | €258 | - | -€258 | |
| Tangible fixed assets | 22/27 | €93 | €3,201 | +€3,108 | +3,326% |
| Furniture and vehicles | 24 | €93 | €3,201 | +€3,108 | +3,326% |
| Financial fixed assets | 28 | €12,700 | €12,700 | = | 0.0% |
| Current assets | 29/58 | €302,869 | €265,035 | -€37,834 | -12.5% |
| Stocks and contracts in progress | 3 | €251,144 | €192,640 | -€58,503 | -23.3% |
| Stocks | 30/36 | €251,144 | €192,640 | -€58,503 | -23.3% |
| Amounts receivable within one year | 40/41 | €43,142 | €48,975 | +€5,833 | +13.5% |
| Trade receivables | 40 | €43,142 | €48,975 | +€5,833 | +13.5% |
| Cash at bank and in hand | 54/58 | €3,361 | €14,371 | +€11,010 | +328% |
| Deferred charges and accrued income | 490/1 | €5,222 | €9,049 | +€3,827 | +73.3% |
| Total equity and liabilities | 10/49 | €315,920 | €280,935 | -€34,984 | -11.1% |
| Equity | 10/15 | €98,239 | €120,426 | +€22,187 | +22.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €67,000 | €89,150 | +€22,150 | +33.1% |
| Distributable reserves | 133 | €67,000 | €89,150 | +€22,150 | +33.1% |
| Profit (loss) carried forward | 14 | €30,239 | €30,276 | +€37 | +0.1% |
| Amounts payable | 17/49 | €217,681 | €160,509 | -€57,172 | -26.3% |
| Amounts payable within one year | 42/48 | €217,681 | €160,509 | -€57,172 | -26.3% |
| Trade debts | 44 | €111,643 | €79,124 | -€32,519 | -29.1% |
| Suppliers | 440/4 | €111,643 | €79,124 | -€32,519 | -29.1% |
| Taxes, remuneration and social security | 45 | €16,276 | €12,510 | -€3,766 | -23.1% |
| Taxes | 450/3 | €16,276 | €12,510 | -€3,766 | -23.1% |
| Other amounts payable | 47/48 | €89,762 | €68,875 | -€20,886 | -23.3% |
| Turnover | 70 | €848,347 | - | -€848,347 | |
| Goods, raw materials, services and sundry goods | 60/61 | €814,616 | - | -€814,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,874 | €1,006 | -€868 | -46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,462 | +€6,462 | |
| Other operating charges | 640/8 | €6,681 | €7,416 | +€734 | +11.0% |
| Gross operating margin | 9900 | €37,281 | €49,541 | +€12,261 | +32.9% |
| Operating profit (loss) | 9901 | €28,725 | €34,658 | +€5,933 | +20.7% |
| Financial income | 75/76B | €366 | €778 | +€412 | +113% |
| Recurring financial income | 75 | €366 | €778 | +€412 | +113% |
| Financial charges | 65/66B | €1,629 | €2,460 | +€831 | +51.0% |
| Recurring financial charges | 65 | €1,629 | €2,460 | +€831 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €27,461 | €32,975 | +€5,514 | +20.1% |
| Income taxes | 67/77 | €10,131 | €10,788 | +€657 | +6.5% |
| Profit (loss) for the period | 9904 | €17,330 | €22,187 | +€4,857 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,330 | €22,187 | +€4,857 | +28.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.