JB TRANSP: 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.
JB TRANSP
Largest movements
- Receivables within one year +€14,201
up €14,201 (+2.8%), from €512,945 to €527,146
of which Trade receivables: +€28,661
- Tax, wage and social debts -€17,180
down €17,180 (-59.8%), from €28,736 to €11,555
of which Remuneration and social security: -€17,254
- Reserves +€16,807
up €16,807 (+4.1%), from €414,348 to €431,155
of which Distributable reserves: +€16,807
- Trade debts +€11,683
up €11,683 (+168%), from €6,958 to €18,640
- Gross operating margin -€114,962
down €114,962 (-57.5%), from €200,054 to €85,092
- Staff costs -€112,948
down €112,948 (-65.2%), from €173,179 to €60,231
- Financial income +€6,884
up €6,884 (+180%), from €3,829 to €10,713
- Taxes +€6,434
up €6,434 (+87.8%), from €7,326 to €13,760
- Other operating charges -€3,346
down €3,346 (-49.2%), from €6,801 to €3,455
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,081 | €538,391 | +€11,310 | +2.1% |
| Fixed assets | 21/28 | €675 | €675 | = | 0.0% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €526,406 | €537,716 | +€11,310 | +2.1% |
| Amounts receivable within one year | 40/41 | €512,945 | €527,146 | +€14,201 | +2.8% |
| Trade receivables | 40 | €265,918 | €294,579 | +€28,661 | +10.8% |
| Other amounts receivable | 41 | €247,027 | €232,567 | -€14,460 | -5.9% |
| Deferred charges and accrued income | 490/1 | €13,461 | €10,569 | -€2,891 | -21.5% |
| Total equity and liabilities | 10/49 | €527,081 | €538,391 | +€11,310 | +2.1% |
| Equity | 10/15 | €491,388 | €508,195 | +€16,807 | +3.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €414,348 | €431,155 | +€16,807 | +4.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €363,148 | €379,955 | +€16,807 | +4.6% |
| Profit (loss) carried forward | 14 | €15,040 | €15,040 | = | 0.0% |
| Amounts payable | 17/49 | €35,693 | €30,196 | -€5,497 | -15.4% |
| Amounts payable within one year | 42/48 | €35,693 | €30,196 | -€5,497 | -15.4% |
| Trade debts | 44 | €6,958 | €18,640 | +€11,683 | +168% |
| Suppliers | 440/4 | €6,958 | €18,640 | +€11,683 | +168% |
| Taxes, remuneration and social security | 45 | €28,736 | €11,555 | -€17,180 | -59.8% |
| Taxes | 450/3 | €7,569 | €7,642 | +€74 | +1.0% |
| Remuneration and social security | 454/9 | €21,167 | €3,913 | -€17,254 | -81.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €173,179 | €60,231 | -€112,948 | -65.2% |
| Other operating charges | 640/8 | €6,801 | €3,455 | -€3,346 | -49.2% |
| Gross operating margin | 9900 | €200,054 | €85,092 | -€114,962 | -57.5% |
| Operating profit (loss) | 9901 | €20,073 | €21,405 | +€1,332 | +6.6% |
| Financial income | 75/76B | €3,829 | €10,713 | +€6,884 | +180% |
| Recurring financial income | 75 | €3,829 | €10,713 | +€6,884 | +180% |
| Financial charges | 65/66B | €1,536 | €1,551 | +€15 | +1.0% |
| Recurring financial charges | 65 | €1,536 | €1,551 | +€15 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €22,366 | €30,568 | +€8,201 | +36.7% |
| Income taxes | 67/77 | €7,326 | €13,760 | +€6,434 | +87.8% |
| Profit (loss) for the period | 9904 | €15,040 | €16,807 | +€1,767 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,040 | €16,807 | +€1,767 | +11.7% |
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 19 October 2026 via checked.be.