WJP CONSTRUCT: 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.
WJP CONSTRUCT
Largest movements
- Current investments +€12,071
new in 2025: €12,071
- Cash -€6,562
no longer reported in 2025 (was €6,562)
mainly Current investments (-€12,071) and Investment in fixed assets (net) (-€7,089)
- Receivables within one year -€5,033
down €5,033 (-14.0%), from €35,977 to €30,944
of which Other amounts receivable: -€25,449
- Tangible fixed assets +€4,726
new in 2025: €4,726
- Other debts +€4,873
new in 2025: €4,873
- Profit (loss) carried forward +€3,848
up €3,848 (+10.7%), from €36,020 to €39,868
- Trade debts -€3,519
no longer reported in 2025 (was €3,519)
- Taxes +€9,329
up €9,329 (+3449.8%), from €270 to €9,600
- Purchases and services +€5,128
up €5,128 (+3.4%), from €152,068 to €157,196
- Turnover +€4,375
up €4,375 (+2.6%), from €170,423 to €174,798
- Depreciation +€2,363
new in 2025: €2,363
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 | €42,539 | €47,742 | +€5,203 | +12.2% |
| Fixed assets | 21/28 | - | €4,726 | +€4,726 | |
| Tangible fixed assets | 22/27 | - | €4,726 | +€4,726 | |
| Furniture and vehicles | 24 | - | €4,726 | +€4,726 | |
| Current assets | 29/58 | €42,539 | €43,015 | +€476 | +1.1% |
| Amounts receivable within one year | 40/41 | €35,977 | €30,944 | -€5,033 | -14.0% |
| Trade receivables | 40 | €5,950 | €26,365 | +€20,416 | +343.1% |
| Other amounts receivable | 41 | €30,027 | €4,578 | -€25,449 | -84.8% |
| Current investments | 50/53 | - | €12,071 | +€12,071 | |
| Cash at bank and in hand | 54/58 | €6,562 | - | -€6,562 | |
| Total equity and liabilities | 10/49 | €42,539 | €47,742 | +€5,203 | +12.2% |
| Equity | 10/15 | €39,020 | €42,868 | +€3,848 | +9.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,020 | €39,868 | +€3,848 | +10.7% |
| Amounts payable | 17/49 | €3,519 | €4,873 | +€1,354 | +38.5% |
| Amounts payable within one year | 42/48 | €3,519 | €4,873 | +€1,354 | +38.5% |
| Trade debts | 44 | €3,519 | - | -€3,519 | |
| Suppliers | 440/4 | €3,519 | - | -€3,519 | |
| Other amounts payable | 47/48 | - | €4,873 | +€4,873 | |
| Turnover | 70 | €170,423 | €174,798 | +€4,375 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,068 | €157,196 | +€5,128 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,363 | +€2,363 | |
| Other operating charges | 640/8 | €690 | €887 | +€197 | +28.5% |
| Gross operating margin | 9900 | €18,355 | €17,602 | -€753 | -4.1% |
| Operating profit (loss) | 9901 | €17,665 | €14,352 | -€3,313 | -18.8% |
| Financial income | 75/76B | €688 | €1 | -€687 | -99.9% |
| Recurring financial income | 75 | €688 | €1 | -€687 | -99.9% |
| Financial charges | 65/66B | €1,460 | €905 | -€556 | -38.1% |
| Recurring financial charges | 65 | €1,460 | €905 | -€556 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €16,892 | €13,448 | -€3,444 | -20.4% |
| Income taxes | 67/77 | €270 | €9,600 | +€9,329 | +3449.8% |
| Profit (loss) for the period | 9904 | €16,622 | €3,848 | -€12,773 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,622 | €3,848 | -€12,773 | -76.8% |
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 6 October 2026 via checked.be.