J & D CONSTRUCTS: 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.
J & D CONSTRUCTS
Largest movements
- Receivables within one year +€5,347
up €5,347 (+7.5%), from €71,441 to €76,787
of which Other amounts receivable: +€5,347
- Cash -€3,535
down €3,535 (-96.9%), from €3,649 to €115
mainly Receivables within one year (-€5,347)
- Profit (loss) carried forward +€1,538
up €1,538 (+3.3%), from -€46,763 to -€45,226
- Gross operating margin +€5,443
up €5,443, from -€2,806 to €2,637
- Depreciation -€72
down €72 (-20.8%), from €347 to €275
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 | €84,046 | €85,584 | +€1,538 | +1.8% |
| Fixed assets | 21/28 | €275 | - | -€275 | |
| Tangible fixed assets | 22/27 | €275 | - | -€275 | |
| Plant, machinery and equipment | 23 | €275 | - | -€275 | |
| Current assets | 29/58 | €83,772 | €85,584 | +€1,812 | +2.2% |
| Stocks and contracts in progress | 3 | €8,682 | €8,682 | = | 0.0% |
| Stocks | 30/36 | €8,682 | €8,682 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,441 | €76,787 | +€5,347 | +7.5% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | €68,416 | €73,762 | +€5,347 | +7.8% |
| Cash at bank and in hand | 54/58 | €3,649 | €115 | -€3,535 | -96.9% |
| Total equity and liabilities | 10/49 | €84,046 | €85,584 | +€1,538 | +1.8% |
| Equity | 10/15 | €21,837 | €23,374 | +€1,538 | +7.0% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,763 | -€45,226 | +€1,538 | +3.3% |
| Amounts payable | 17/49 | €62,210 | €62,210 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,210 | €62,210 | = | 0.0% |
| Trade debts | 44 | €120 | €120 | = | 0.0% |
| Suppliers | 440/4 | €120 | €120 | = | 0.0% |
| Other amounts payable | 47/48 | €62,090 | €62,090 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347 | €275 | -€72 | -20.8% |
| Other operating charges | 640/8 | €714 | €735 | +€21 | +2.9% |
| Gross operating margin | 9900 | -€2,806 | €2,637 | +€5,443 | |
| Operating profit (loss) | 9901 | -€3,867 | €1,628 | +€5,494 | |
| Financial charges | 65/66B | €110 | €90 | -€20 | -18.5% |
| Recurring financial charges | 65 | €110 | €90 | -€20 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,977 | €1,538 | +€5,515 | |
| Profit (loss) for the period | 9904 | -€3,977 | €1,538 | +€5,515 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,977 | €1,538 | +€5,515 |
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 4 October 2026 via checked.be.