J&B Constructions: what changed
What changed
J&B Constructions
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€7,635
2024 · €10,784-€3,149
Equity
€90,805
2024 · €83,170+€7,635
Cash
-
2024 · €0
Balance sheet total
€266,118
2024 · €384,405-€118,288
Largest movements
Assets
- Receivables within one year -€120,825
down €120,825 (-34.6%), from €349,116 to €228,291
of which Trade receivables: -€139,689
Equity and liabilities
- Trade debts -€84,775
down €84,775 (-39.3%), from €215,440 to €130,664
- Tax, wage and social debts -€25,190
down €25,190 (-59.3%), from €42,497 to €17,306
of which Taxes: -€15,739
- Short-term financial debts -€18,526
down €18,526 (-46.2%), from €40,130 to €21,605
- Profit (loss) carried forward +€7,635
up €7,635 (+15.6%), from €48,786 to €56,421
Income statement
- Write-downs +€22,384
new in 2025: €22,384
- Gross operating margin +€19,416
up €19,416 (+15.7%), from €123,450 to €142,866
- Staff costs -€14,212
down €14,212 (-12.9%), from €110,450 to €96,237
- Financial charges +€6,922
up €6,922 (+465%), from €1,489 to €8,410
- Other operating charges +€6,334
up €6,334 (+1,920%), from €330 to €6,664
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
€10,784
Gross operating margin
+€19,416
Staff costs
+€14,212
Depreciation
-€245
Write-downs
-€22,384
Other operating charges
-€6,334
Financial income
+€96
Financial charges
-€6,922
Taxes
-€988
Result 2025
€7,635
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
+€19,109
Investment
-€583
Financing
-€18,526
Cash 2024
€0
From operations (derived)
+€19,109
Net result for the year
+€7,635
Depreciation
+€1,621
Receivables within one year
+€120,825
Deferred charges and accrued income
-€3,575
Trade debts
-€84,775
Tax, wage and social debts
-€25,190
Other debts
+€2,569
Investment (derived)
-€583
Investment in fixed assets (net)
-€583
Financing
-€18,526
Short-term financial debts
-€18,526
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,405 | €266,118 | -€118,288 | -30.8% |
| Fixed assets | 21/28 | €31,496 | €30,458 | -€1,038 | -3.3% |
| Tangible fixed assets | 22/27 | €4,819 | €3,781 | -€1,038 | -21.5% |
| Plant, machinery and equipment | 23 | €4,819 | €3,781 | -€1,038 | -21.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €26,677 | €26,677 | = | 0.0% |
| Current assets | 29/58 | €352,909 | €235,660 | -€117,250 | -33.2% |
| Amounts receivable within one year | 40/41 | €349,116 | €228,291 | -€120,825 | -34.6% |
| Trade receivables | 40 | €183,273 | €43,584 | -€139,689 | -76.2% |
| Other amounts receivable | 41 | €165,843 | €184,707 | +€18,864 | +11.4% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €3,793 | €7,369 | +€3,575 | +94.3% |
| Total equity and liabilities | 10/49 | €384,405 | €266,118 | -€118,288 | -30.8% |
| Equity | 10/15 | €83,170 | €90,805 | +€7,635 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,785 | €15,785 | = | 0.0% |
| Distributable reserves | 133 | €15,785 | €15,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,786 | €56,421 | +€7,635 | +15.6% |
| Amounts payable | 17/49 | €301,235 | €175,312 | -€125,923 | -41.8% |
| Amounts payable within one year | 42/48 | €301,235 | €175,312 | -€125,923 | -41.8% |
| Financial debts | 43 | €40,130 | €21,605 | -€18,526 | -46.2% |
| Credit institutions | 430/8 | €40,130 | €21,605 | -€18,526 | -46.2% |
| Trade debts | 44 | €215,440 | €130,664 | -€84,775 | -39.3% |
| Suppliers | 440/4 | €215,440 | €130,664 | -€84,775 | -39.3% |
| Taxes, remuneration and social security | 45 | €42,497 | €17,306 | -€25,190 | -59.3% |
| Taxes | 450/3 | €24,010 | €8,271 | -€15,739 | -65.6% |
| Remuneration and social security | 454/9 | €18,487 | €9,035 | -€9,451 | -51.1% |
| Other amounts payable | 47/48 | €3,169 | €5,737 | +€2,569 | +81.1% |
| Remuneration, social security and pensions | 62 | €110,450 | €96,237 | -€14,212 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €1,621 | +€245 | +17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,384 | +€22,384 | |
| Other operating charges | 640/8 | €330 | €6,664 | +€6,334 | +1,920% |
| Gross operating margin | 9900 | €123,450 | €142,866 | +€19,416 | +15.7% |
| Operating profit (loss) | 9901 | €11,295 | €15,959 | +€4,665 | +41.3% |
| Financial income | 75/76B | €5,655 | €5,751 | +€96 | +1.7% |
| Recurring financial income | 75 | €5,655 | €5,751 | +€96 | +1.7% |
| Financial charges | 65/66B | €1,489 | €8,410 | +€6,922 | +465% |
| Recurring financial charges | 65 | €1,489 | €8,410 | +€6,922 | +465% |
| Profit (loss) for the period before taxes | 9903 | €15,461 | €13,301 | -€2,161 | -14.0% |
| Income taxes | 67/77 | €4,678 | €5,666 | +€988 | +21.1% |
| Profit (loss) for the period | 9904 | €10,784 | €7,635 | -€3,149 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,784 | €7,635 | -€3,149 | -29.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.