J-CHEM LOGISTICS: 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.
J-CHEM LOGISTICS
Largest movements
- Cash -€25,054
down €25,054 (-29.6%), from €84,547 to €59,493
mainly Contributions, distributions and other (-€65,700) and Investment in fixed assets (net) (-€21,418)
- Tangible fixed assets +€20,724
up €20,724 (+161%), from €12,845 to €33,570
of which Furniture and vehicles: +€32,850
- Deferred charges and accrued income -€12,412
down €12,412 (-57.2%), from €21,705 to €9,293
- Receivables within one year +€6,449
up €6,449 (+29.5%), from €21,888 to €28,336
of which Trade receivables: +€5,170
- Tax, wage and social debts -€9,182
down €9,182 (-63.0%), from €14,568 to €5,386
- Accrued charges and deferred income -€5,205
down €5,205 (-100%), from €5,205 to €0
- Trade debts +€2,256
up €2,256 (+207%), from €1,089 to €3,344
- Other debts +€1,792
up €1,792 (+2.5%), from €72,636 to €74,427
- Gross operating margin -€3,638
down €3,638 (-3.5%), from €104,634 to €100,996
- Taxes -€3,353
down €3,353 (-15.4%), from €21,739 to €18,386
- Depreciation -€1,781
down €1,781 (-72.0%), from €2,474 to €693
- Financial charges +€1,727
up €1,727 (+106%), from €1,631 to €3,359
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 | €140,985 | €130,692 | -€10,293 | -7.3% |
| Fixed assets | 21/28 | €12,845 | €33,570 | +€20,724 | +161% |
| Tangible fixed assets | 22/27 | €12,845 | €33,570 | +€20,724 | +161% |
| Land and buildings | 22 | €1,114 | €0 | -€1,114 | -100% |
| Furniture and vehicles | 24 | €720 | €33,570 | +€32,850 | +4,565% |
| Other tangible fixed assets | 26 | €11,012 | €0 | -€11,012 | -100% |
| Current assets | 29/58 | €128,140 | €97,122 | -€31,017 | -24.2% |
| Amounts receivable within one year | 40/41 | €21,888 | €28,336 | +€6,449 | +29.5% |
| Trade receivables | 40 | €21,485 | €26,655 | +€5,170 | +24.1% |
| Other amounts receivable | 41 | €402 | €1,681 | +€1,279 | +318% |
| Cash at bank and in hand | 54/58 | €84,547 | €59,493 | -€25,054 | -29.6% |
| Deferred charges and accrued income | 490/1 | €21,705 | €9,293 | -€12,412 | -57.2% |
| Total equity and liabilities | 10/49 | €140,985 | €130,692 | -€10,293 | -7.3% |
| Equity | 10/15 | €47,487 | €47,534 | +€47 | +0.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €6,782 | €6,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | €0 | €1,855 | +€1,855 | |
| Distributable reserves | 133 | €6,782 | €4,927 | -€1,855 | -27.4% |
| Profit (loss) carried forward | 14 | €22,155 | €22,202 | +€47 | +0.2% |
| Amounts payable | 17/49 | €93,498 | €83,158 | -€10,340 | -11.1% |
| Amounts payable within one year | 42/48 | €88,292 | €83,158 | -€5,134 | -5.8% |
| Trade debts | 44 | €1,089 | €3,344 | +€2,256 | +207% |
| Suppliers | 440/4 | €1,089 | €3,344 | +€2,256 | +207% |
| Taxes, remuneration and social security | 45 | €14,568 | €5,386 | -€9,182 | -63.0% |
| Taxes | 450/3 | €14,568 | €5,386 | -€9,182 | -63.0% |
| Other amounts payable | 47/48 | €72,636 | €74,427 | +€1,792 | +2.5% |
| Accrued charges and deferred income | 492/3 | €5,205 | €0 | -€5,205 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,474 | €693 | -€1,781 | -72.0% |
| Other operating charges | 640/8 | €785 | €173 | -€612 | -78.0% |
| Non-recurring operating charges | 66A | - | €12,845 | +€12,845 | |
| Gross operating margin | 9900 | €104,634 | €100,996 | -€3,638 | -3.5% |
| Operating profit (loss) | 9901 | €101,374 | €87,285 | -€14,089 | -13.9% |
| Financial income | 75/76B | €109 | €207 | +€98 | +89.8% |
| Recurring financial income | 75 | €109 | €207 | +€98 | +89.8% |
| Financial charges | 65/66B | €1,631 | €3,359 | +€1,727 | +106% |
| Recurring financial charges | 65 | €1,631 | €3,359 | +€1,727 | +106% |
| Profit (loss) for the period before taxes | 9903 | €99,852 | €84,133 | -€15,719 | -15.7% |
| Income taxes | 67/77 | €21,739 | €18,386 | -€3,353 | -15.4% |
| Profit (loss) for the period | 9904 | €78,112 | €65,747 | -€12,366 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,112 | €65,747 | -€12,366 | -15.8% |
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 24 October 2026 via checked.be.