J & C 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.
J & C CONSTRUCT
Largest movements
- Tangible fixed assets -€5,139
down €5,139 (-4.3%), from €120,224 to €115,085
- Debts after one year -€6,545
down €6,545 (-10.5%), from €62,186 to €55,641
- Other debts +€2,151
up €2,151 (+36.0%), from €5,972 to €8,123
- Profit (loss) carried forward -€1,211
down €1,211 (-3.3%), from €37,120 to €35,909
- Other operating charges +€1,116
up €1,116 (+264%), from €423 to €1,538
- Financial charges -€94
down €94 (-5.6%), from €1,674 to €1,580
- Gross operating margin -€85
down €85 (-1.2%), from €7,131 to €7,047
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.
Derived cash bridge
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 | €120,348 | €115,085 | -€5,263 | -4.4% |
| Fixed assets | 21/28 | €120,224 | €115,085 | -€5,139 | -4.3% |
| Tangible fixed assets | 22/27 | €120,224 | €115,085 | -€5,139 | -4.3% |
| Land and buildings | 22 | €120,224 | €115,085 | -€5,139 | -4.3% |
| Current assets | 29/58 | €124 | - | -€124 | |
| Cash at bank and in hand | 54/58 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €120,348 | €115,085 | -€5,263 | -4.4% |
| Equity | 10/15 | €45,180 | €43,969 | -€1,211 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,120 | €35,909 | -€1,211 | -3.3% |
| Amounts payable | 17/49 | €75,168 | €71,116 | -€4,052 | -5.4% |
| Amounts payable after more than one year | 17 | €62,186 | €55,641 | -€6,545 | -10.5% |
| Financial debts | 170/4 | €62,186 | €55,641 | -€6,545 | -10.5% |
| Amounts payable within one year | 42/48 | €12,982 | €15,475 | +€2,493 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €6,426 | €6,798 | +€372 | +5.8% |
| Trade debts | 44 | €584 | €554 | -€30 | -5.2% |
| Suppliers | 440/4 | €584 | €554 | -€30 | -5.2% |
| Other amounts payable | 47/48 | €5,972 | €8,123 | +€2,151 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,139 | €5,139 | = | 0.0% |
| Other operating charges | 640/8 | €423 | €1,538 | +€1,116 | +264% |
| Gross operating margin | 9900 | €7,131 | €7,047 | -€85 | -1.2% |
| Operating profit (loss) | 9901 | €1,570 | €369 | -€1,200 | -76.5% |
| Financial charges | 65/66B | €1,674 | €1,580 | -€94 | -5.6% |
| Recurring financial charges | 65 | €1,674 | €1,580 | -€94 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€105 | -€1,211 | -€1,107 | -1,059% |
| Profit (loss) for the period | 9904 | -€105 | -€1,211 | -€1,107 | -1,059% |
| Profit (loss) for the period to be appropriated | 9905 | -€105 | -€1,211 | -€1,107 | -1,059% |
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 22 October 2026 via checked.be.