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.
JLJ CONSTRUCT
Largest movements
- 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
- Trade debts +€7,272
up €7,272 (+273%), from €2,664 to €9,936
- Other debts +€4,571
new in 2025: €4,571
- 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
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 | €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.