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JLJ 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.

What changed

JLJ CONSTRUCT

BE 1003.065.617
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€144
2024 · €14,959-€14,815
Equity
€18,103
2024 · €17,959+€144
Cash
€7,179
2024 · €162+€7,017
Balance sheet total
€36,423
2024 · €24,363+€12,060

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€11,379

    up €11,379 (+214%), from €5,306 to €16,685

    of which Trade receivables: +€14,116

  • Cash +€7,017

    up €7,017 (+4,328%), from €162 to €7,179

    mainly Trade debts (+€7,272) and Depreciation (+€6,408)

  • Tangible fixed assets -€6,408

    down €6,408 (-34.1%), from €18,798 to €12,389

Equity and liabilities
  • Trade debts +€7,272

    up €7,272 (+273%), from €2,664 to €9,936

  • Other debts +€4,571

    new in 2025: €4,571

Income statement
  • Gross operating margin -€13,098

    down €13,098 (-65.0%), from €20,161 to €7,063

  • Depreciation +€5,981

    up €5,981 (+1,399%), from €428 to €6,408

  • Taxes -€3,666

    down €3,666 (-98.0%), from €3,740 to €73

  • Staff costs -€629

    down €629 (-70.7%), from €889 to €260

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €14,959
Gross operating margin -€13,098
Staff costs +€629
Depreciation -€5,981
Financial income -€1
Financial charges -€31
Taxes +€3,666
Result 2025 €144
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€7,017
Investment €0
Financing €0
Cash 2024 €162
Net result for the year +€144
Depreciation +€6,408
Receivables within one year -€11,379
Deferred charges and accrued income -€72
Trade debts +€7,272
Tax, wage and social debts +€73
Other debts +€4,571
Cash 2025 €7,179
brings cash intakes cash out
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €24,363 €36,423 +€12,060 +49.5%
Fixed assets 21/28 €18,896 €12,487 -€6,408 -33.9%
Tangible fixed assets 22/27 €18,798 €12,389 -€6,408 -34.1%
Furniture and vehicles 24 €18,798 €12,389 -€6,408 -34.1%
Financial fixed assets 28 €98 €98 = 0.0%
Current assets 29/58 €5,468 €23,936 +€18,468 +338%
Amounts receivable within one year 40/41 €5,306 €16,685 +€11,379 +214%
Trade receivables 40 €1,975 €16,091 +€14,116 +715%
Other amounts receivable 41 €3,331 €594 -€2,736 -82.2%
Cash at bank and in hand 54/58 €162 €7,179 +€7,017 +4,328%
Deferred charges and accrued income 490/1 - €72 +€72
Total equity and liabilities 10/49 €24,363 €36,423 +€12,060 +49.5%
Equity 10/15 €17,959 €18,103 +€144 +0.8%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €14,959 €15,103 +€144 +1.0%
Amounts payable 17/49 €6,404 €18,320 +€11,916 +186%
Amounts payable within one year 42/48 €6,404 €18,320 +€11,916 +186%
Trade debts 44 €2,664 €9,936 +€7,272 +273%
Suppliers 440/4 €2,664 €9,936 +€7,272 +273%
Taxes, remuneration and social security 45 €3,740 €3,813 +€73 +2.0%
Taxes 450/3 €3,740 €3,813 +€73 +2.0%
Other amounts payable 47/48 - €4,571 +€4,571
Remuneration, social security and pensions 62 €889 €260 -€629 -70.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €428 €6,408 +€5,981 +1,399%
Gross operating margin 9900 €20,161 €7,063 -€13,098 -65.0%
Operating profit (loss) 9901 €18,845 €394 -€18,450 -97.9%
Financial income 75/76B €6 €5 -€1 -9.1%
Recurring financial income 75 €6 €5 -€1 -9.1%
Financial charges 65/66B €152 €182 +€31 +20.3%
Recurring financial charges 65 €152 €182 +€31 +20.3%
Profit (loss) for the period before taxes 9903 €18,699 €217 -€18,482 -98.8%
Income taxes 67/77 €3,740 €73 -€3,666 -98.0%
Profit (loss) for the period 9904 €14,959 €144 -€14,815 -99.0%
Profit (loss) for the period to be appropriated 9905 €14,959 €144 -€14,815 -99.0%

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.