B en J Trans: 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.
B en J Trans
Largest movements
- Cash -€33,030
down €33,030 (-97.1%), from €34,024 to €993
mainly Receivables within one year (-€18,287) and Deferred charges and accrued income (-€12,425)
- Receivables within one year +€18,287
up €18,287 (+60.9%), from €30,009 to €48,295
of which Trade receivables: +€11,946
- Deferred charges and accrued income +€12,425
up €12,425 (+1,840%), from €675 to €13,100
- Tangible fixed assets -€8,339
down €8,339 (-65.5%), from €12,733 to €4,394
- Advances received -€7,581
down €7,581 (-34.9%), from €21,750 to €14,168
- Profit (loss) carried forward -€6,493
new in 2025: -€6,493
- Tax, wage and social debts +€3,302
up €3,302 (+60.8%), from €5,428 to €8,730
- Trade debts +€1,951
up €1,951 (+27.5%), from €7,085 to €9,036
- Debts after one year -€1,915
down €1,915 (-23.9%), from €8,021 to €6,106
- Other operating charges +€5,460
up €5,460 (+222%), from €2,461 to €7,920
- Gross operating margin +€5,329
up €5,329 (+50.0%), from €10,666 to €15,995
- Provisions +€2,500
no longer reported in 2025 (was -€2,500)
- Financial charges +€2,367
up €2,367 (+41.7%), from €5,673 to €8,040
- Taxes +€1,702
up €1,702 (+257%), from €662 to €2,364
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 | €77,441 | €66,783 | -€10,658 | -13.8% |
| Fixed assets | 21/28 | €12,733 | €4,394 | -€8,339 | -65.5% |
| Tangible fixed assets | 22/27 | €12,733 | €4,394 | -€8,339 | -65.5% |
| Furniture and vehicles | 24 | €12,733 | €4,394 | -€8,339 | -65.5% |
| Current assets | 29/58 | €64,707 | €62,389 | -€2,318 | -3.6% |
| Amounts receivable within one year | 40/41 | €30,009 | €48,295 | +€18,287 | +60.9% |
| Trade receivables | 40 | €12,313 | €24,259 | +€11,946 | +97.0% |
| Other amounts receivable | 41 | €17,695 | €24,036 | +€6,341 | +35.8% |
| Cash at bank and in hand | 54/58 | €34,024 | €993 | -€33,030 | -97.1% |
| Deferred charges and accrued income | 490/1 | €675 | €13,100 | +€12,425 | +1,840% |
| Total equity and liabilities | 10/49 | €77,441 | €66,783 | -€10,658 | -13.8% |
| Equity | 10/15 | €30,264 | €23,771 | -€6,493 | -21.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,264 | €25,264 | = | 0.0% |
| Distributable reserves | 133 | €25,264 | €25,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,493 | -€6,493 | |
| Amounts payable | 17/49 | €47,176 | €43,011 | -€4,165 | -8.8% |
| Amounts payable after more than one year | 17 | €8,021 | €6,106 | -€1,915 | -23.9% |
| Financial debts | 170/4 | €8,021 | €6,106 | -€1,915 | -23.9% |
| Amounts payable within one year | 42/48 | €39,155 | €36,905 | -€2,250 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €1,830 | €1,915 | +€85 | +4.6% |
| Financial debts | 43 | €3,063 | €3,056 | -€6 | -0.2% |
| Credit institutions | 430/8 | €3,063 | €3,056 | -€6 | -0.2% |
| Trade debts | 44 | €7,085 | €9,036 | +€1,951 | +27.5% |
| Suppliers | 440/4 | €7,085 | €9,036 | +€1,951 | +27.5% |
| Advances received on contracts in progress | 46 | €21,750 | €14,168 | -€7,581 | -34.9% |
| Taxes, remuneration and social security | 45 | €5,428 | €8,730 | +€3,302 | +60.8% |
| Taxes | 450/3 | €5,428 | €8,730 | +€3,302 | +60.8% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,501 | €4,255 | -€1,245 | -22.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,500 | - | +€2,500 | |
| Other operating charges | 640/8 | €2,461 | €7,920 | +€5,460 | +222% |
| Non-recurring operating charges | 66A | - | €625 | +€625 | |
| Gross operating margin | 9900 | €10,666 | €15,995 | +€5,329 | +50.0% |
| Operating profit (loss) | 9901 | €5,204 | €3,194 | -€2,010 | -38.6% |
| Financial income | 75/76B | €209 | €717 | +€508 | +243% |
| Recurring financial income | 75 | €209 | €717 | +€508 | +243% |
| Financial charges | 65/66B | €5,673 | €8,040 | +€2,367 | +41.7% |
| Recurring financial charges | 65 | €5,673 | €8,040 | +€2,367 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | -€260 | -€4,129 | -€3,870 | -1,491% |
| Income taxes | 67/77 | €662 | €2,364 | +€1,702 | +257% |
| Profit (loss) for the period | 9904 | -€921 | -€6,493 | -€5,572 | -605% |
| Profit (loss) for the period to be appropriated | 9905 | -€921 | -€6,493 | -€5,572 | -605% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.