J-R-D-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.
J-R-D-TRANS
Largest movements
- Receivables within one year +€104,968
up €104,968 (+58.6%), from €179,222 to €284,190
of which Other amounts receivable: +€57,015
- Cash +€27,396
up €27,396 (+62,434%), from €44 to €27,440
mainly Trade debts (+€141,621) and Net result for the year (+€8,022)
- Trade debts +€141,621
up €141,621 (+94.4%), from €149,945 to €291,566
- Other debts -€11,836
down €11,836 (-100%), from €11,836 to €0
- Reserves +€8,022
up €8,022 (+140%), from €5,724 to €13,745
- Accrued charges and deferred income -€6,000
down €6,000 (-100%), from €6,000 to €0
- Gross operating margin +€13,849
up €13,849 (+255%), from €5,431 to €19,280
- Write-downs +€7,595
up €7,595, from €0 to €7,595
- Taxes +€1,240
up €1,240 (+132%), from €937 to €2,178
- Other operating charges +€453
up €453 (+118%), from €384 to €837
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 | €179,666 | €313,426 | +€133,760 | +74.4% |
| Current assets | 29/58 | €179,666 | €313,426 | +€133,760 | +74.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €179,222 | €284,190 | +€104,968 | +58.6% |
| Trade receivables | 40 | €162,788 | €210,740 | +€47,952 | +29.5% |
| Other amounts receivable | 41 | €16,434 | €73,450 | +€57,015 | +347% |
| Cash at bank and in hand | 54/58 | €44 | €27,440 | +€27,396 | +62,434% |
| Deferred charges and accrued income | 490/1 | €400 | €1,797 | +€1,397 | +349% |
| Total equity and liabilities | 10/49 | €179,666 | €313,426 | +€133,760 | +74.4% |
| Equity | 10/15 | €10,724 | €18,745 | +€8,022 | +74.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,724 | €13,745 | +€8,022 | +140% |
| Distributable reserves | 133 | €5,724 | €13,745 | +€8,022 | +140% |
| Amounts payable | 17/49 | €168,942 | €294,681 | +€125,739 | +74.4% |
| Amounts payable within one year | 42/48 | €162,942 | €294,681 | +€131,739 | +80.8% |
| Trade debts | 44 | €149,945 | €291,566 | +€141,621 | +94.4% |
| Suppliers | 440/4 | €149,945 | €291,566 | +€141,621 | +94.4% |
| Taxes, remuneration and social security | 45 | €1,161 | €3,115 | +€1,954 | +168% |
| Taxes | 450/3 | €1,161 | €3,115 | +€1,954 | +168% |
| Other amounts payable | 47/48 | €11,836 | €0 | -€11,836 | -100% |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €7,595 | +€7,595 | |
| Other operating charges | 640/8 | €384 | €837 | +€453 | +118% |
| Gross operating margin | 9900 | €5,431 | €19,280 | +€13,849 | +255% |
| Operating profit (loss) | 9901 | €5,046 | €10,848 | +€5,801 | +115% |
| Financial income | 75/76B | €0 | €130 | +€130 | +43,353% |
| Recurring financial income | 75 | €0 | €130 | +€130 | +43,353% |
| Financial charges | 65/66B | €747 | €779 | +€32 | +4.3% |
| Recurring financial charges | 65 | €747 | €779 | +€32 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €4,300 | €10,199 | +€5,899 | +137% |
| Income taxes | 67/77 | €937 | €2,178 | +€1,240 | +132% |
| Profit (loss) for the period | 9904 | €3,363 | €8,022 | +€4,659 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €3,363 | €8,022 | +€4,659 | +139% |
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 29 October 2026 via checked.be.