J.S. 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.S. TRANS
Largest movements
- Tangible fixed assets -€14,366
down €14,366 (-4.4%), from €328,128 to €313,761
of which Land and buildings: -€14,312
- Receivables within one year -€7,836
down €7,836 (-26.8%), from €29,246 to €21,410
of which Trade receivables: -€6,098
- Profit (loss) carried forward -€28,159
down €28,159 (-11.7%), from -€239,675 to -€267,834
- Other debts +€5,759
up €5,759 (+6.6%), from €87,723 to €93,482
- Trade debts +€5,698
up €5,698 (+6.7%), from €84,528 to €90,226
- Taxes -€80,985
down €80,985 (-99.3%), from €81,543 to €558
- Gross operating margin +€36,349
up €36,349, from -€20,995 to €15,354
- Financial charges -€5,626
down €5,626 (-19.3%), from €29,183 to €23,556
- Depreciation -€3,653
down €3,653 (-20.3%), from €18,019 to €14,366
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,122 | €362,732 | -€18,390 | -4.8% |
| Fixed assets | 21/28 | €344,997 | €330,631 | -€14,366 | -4.2% |
| Tangible fixed assets | 22/27 | €328,128 | €313,761 | -€14,366 | -4.4% |
| Land and buildings | 22 | €328,073 | €313,761 | -€14,312 | -4.4% |
| Plant, machinery and equipment | 23 | €54 | - | -€54 | |
| Financial fixed assets | 28 | €16,870 | €16,870 | = | 0.0% |
| Current assets | 29/58 | €36,125 | €32,101 | -€4,024 | -11.1% |
| Amounts receivable within one year | 40/41 | €29,246 | €21,410 | -€7,836 | -26.8% |
| Trade receivables | 40 | €6,487 | €389 | -€6,098 | -94.0% |
| Other amounts receivable | 41 | €22,759 | €21,021 | -€1,738 | -7.6% |
| Cash at bank and in hand | 54/58 | €6,879 | €8,776 | +€1,897 | +27.6% |
| Deferred charges and accrued income | 490/1 | - | €1,916 | +€1,916 | |
| Total equity and liabilities | 10/49 | €381,122 | €362,732 | -€18,390 | -4.8% |
| Equity | 10/15 | -€13,372 | -€41,531 | -€28,159 | -211% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €156,304 | €156,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €109,278 | €109,278 | = | 0.0% |
| Distributable reserves | 133 | €40,026 | €40,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,675 | -€267,834 | -€28,159 | -11.7% |
| Amounts payable | 17/49 | €394,494 | €404,263 | +€9,769 | +2.5% |
| Amounts payable after more than one year | 17 | €220,000 | €220,000 | = | 0.0% |
| Financial debts | 170/4 | €220,000 | €220,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,494 | €184,263 | +€9,769 | +5.6% |
| Trade debts | 44 | €84,528 | €90,226 | +€5,698 | +6.7% |
| Suppliers | 440/4 | €84,528 | €90,226 | +€5,698 | +6.7% |
| Taxes, remuneration and social security | 45 | €2,243 | €555 | -€1,688 | -75.3% |
| Taxes | 450/3 | €2,243 | €555 | -€1,688 | -75.3% |
| Other amounts payable | 47/48 | €87,723 | €93,482 | +€5,759 | +6.6% |
| Non-recurring operating income | 76A | €7,153 | - | -€7,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,019 | €14,366 | -€3,653 | -20.3% |
| Other operating charges | 640/8 | €5,080 | €5,043 | -€37 | -0.7% |
| Gross operating margin | 9900 | -€20,995 | €15,354 | +€36,349 | |
| Operating profit (loss) | 9901 | -€44,094 | -€4,055 | +€40,039 | +90.8% |
| Financial income | 75/76B | €15 | €10 | -€5 | -33.6% |
| Recurring financial income | 75 | €15 | €10 | -€5 | -33.6% |
| Financial charges | 65/66B | €29,183 | €23,556 | -€5,626 | -19.3% |
| Recurring financial charges | 65 | €29,183 | €23,556 | -€5,626 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€73,262 | -€27,601 | +€45,661 | +62.3% |
| Income taxes | 67/77 | €81,543 | €558 | -€80,985 | -99.3% |
| Profit (loss) for the period | 9904 | -€154,804 | -€28,159 | +€126,645 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€154,804 | -€28,159 | +€126,645 | +81.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.