CASIER JOHAN 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.
CASIER JOHAN TRANS
Largest movements
- Tangible fixed assets -€24,280
down €24,280 (-22.5%), from €107,709 to €83,430
of which Furniture and vehicles: -€19,737
- Cash -€11,081
down €11,081 (-47.5%), from €23,307 to €12,226
mainly Debts after one year (-€23,417) and Net result for the year (-€11,383)
- Receivables within one year -€6,791
down €6,791 (-24.4%), from €27,826 to €21,035
of which Trade receivables: -€11,486
- Debts after one year -€23,417
down €23,417 (-32.2%), from €72,667 to €49,250
of which Financial debts: -€18,417
- Profit (loss) carried forward -€10,355
down €10,355, from €242 to -€10,113
- Tax, wage and social debts -€4,634
down €4,634 (-60.9%), from €7,613 to €2,979
- Other debts -€4,482
down €4,482 (-89.9%), from €4,986 to €504
- Gross operating margin -€14,195
down €14,195 (-30.7%), from €46,203 to €32,008
- Depreciation +€12,470
up €12,470 (+106%), from €11,809 to €24,280
- Taxes -€2,340
down €2,340 (-92.3%), from €2,535 to €195
- Other operating charges -€1,992
down €1,992 (-10.9%), from €18,347 to €16,355
- Financial charges +€1,700
up €1,700 (+133%), from €1,279 to €2,979
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 | €172,542 | €130,060 | -€42,482 | -24.6% |
| Fixed assets | 21/28 | €116,709 | €92,430 | -€24,280 | -20.8% |
| Tangible fixed assets | 22/27 | €107,709 | €83,430 | -€24,280 | -22.5% |
| Plant, machinery and equipment | 23 | €16,792 | €12,971 | -€3,821 | -22.8% |
| Furniture and vehicles | 24 | €86,999 | €67,262 | -€19,737 | -22.7% |
| Other tangible fixed assets | 26 | €3,919 | €3,196 | -€722 | -18.4% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €55,833 | €37,631 | -€18,202 | -32.6% |
| Amounts receivable within one year | 40/41 | €27,826 | €21,035 | -€6,791 | -24.4% |
| Trade receivables | 40 | €25,117 | €13,632 | -€11,486 | -45.7% |
| Other amounts receivable | 41 | €2,709 | €7,403 | +€4,694 | +173% |
| Cash at bank and in hand | 54/58 | €23,307 | €12,226 | -€11,081 | -47.5% |
| Deferred charges and accrued income | 490/1 | €4,700 | €4,370 | -€330 | -7.0% |
| Total equity and liabilities | 10/49 | €172,542 | €130,060 | -€42,482 | -24.6% |
| Equity | 10/15 | €51,380 | €39,997 | -€11,383 | -22.2% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €43,538 | €42,510 | -€1,028 | -2.4% |
| Tax-exempt reserves | 132 | €4,788 | €3,760 | -€1,028 | -21.5% |
| Distributable reserves | 133 | €38,750 | €38,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242 | -€10,113 | -€10,355 | |
| Provisions and deferred taxes | 16 | €1,197 | €940 | -€257 | -21.5% |
| Deferred taxes | 168 | €1,197 | €940 | -€257 | -21.5% |
| Amounts payable | 17/49 | €119,966 | €89,124 | -€30,842 | -25.7% |
| Amounts payable after more than one year | 17 | €72,667 | €49,250 | -€23,417 | -32.2% |
| Financial debts | 170/4 | €65,167 | €46,750 | -€18,417 | -28.3% |
| Other amounts payable | 178/9 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Amounts payable within one year | 42/48 | €47,299 | €39,874 | -€7,425 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €17,000 | €17,000 | = | 0.0% |
| Financial debts | 43 | €9,000 | €9,000 | = | 0.0% |
| Credit institutions | 430/8 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €8,700 | €10,391 | +€1,691 | +19.4% |
| Suppliers | 440/4 | €8,700 | €10,391 | +€1,691 | +19.4% |
| Taxes, remuneration and social security | 45 | €7,613 | €2,979 | -€4,634 | -60.9% |
| Taxes | 450/3 | €7,613 | €2,979 | -€4,634 | -60.9% |
| Other amounts payable | 47/48 | €4,986 | €504 | -€4,482 | -89.9% |
| Non-recurring operating income | 76A | €6,428 | - | -€6,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,809 | €24,280 | +€12,470 | +106% |
| Other operating charges | 640/8 | €18,347 | €16,355 | -€1,992 | -10.9% |
| Gross operating margin | 9900 | €46,203 | €32,008 | -€14,195 | -30.7% |
| Operating profit (loss) | 9901 | €16,046 | -€8,627 | -€24,673 | |
| Financial income | 75/76B | €42 | €161 | +€119 | +282% |
| Recurring financial income | 75 | €42 | €161 | +€119 | +282% |
| Financial charges | 65/66B | €1,279 | €2,979 | +€1,700 | +133% |
| Recurring financial charges | 65 | €1,279 | €2,979 | +€1,700 | +133% |
| Profit (loss) for the period before taxes | 9903 | €14,809 | -€11,445 | -€26,254 | |
| Transfer from deferred taxes | 780 | €89 | €257 | +€169 | +190% |
| Transfer to deferred taxes | 680 | €1,286 | - | -€1,286 | |
| Income taxes | 67/77 | €2,535 | €195 | -€2,340 | -92.3% |
| Profit (loss) for the period | 9904 | €11,077 | -€11,383 | -€22,460 | |
| Transfer from tax-exempt reserves | 789 | €354 | €1,028 | +€674 | +190% |
| Transfer to tax-exempt reserves | 689 | €5,142 | - | -€5,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,289 | -€10,355 | -€16,644 |
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 27 October 2026 via checked.be.