JBA TRANSPORT: 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.
JBA TRANSPORT
Largest movements
- Receivables within one year +€20,231
up €20,231 (+28.9%), from €70,093 to €90,324
of which Trade receivables: +€18,334
- Tangible fixed assets -€8,056
down €8,056 (-24.8%), from €32,423 to €24,367
- Cash -€6,749
down €6,749 (-26.9%), from €25,058 to €18,309
mainly Receivables within one year (-€20,231) and Tax, wage and social debts (-€9,177)
- Trade debts +€22,155
up €22,155 (+153%), from €14,526 to €36,681
- Tax, wage and social debts -€9,177
down €9,177 (-40.5%), from €22,638 to €13,462
of which Taxes: -€10,023
- Other debts -€7,429
down €7,429 (-76.4%), from €9,727 to €2,297
- Gross operating margin -€41,466
down €41,466 (-71.3%), from €58,139 to €16,673
- Taxes -€11,640
down €11,640 (-97.9%), from €11,884 to €244
- Depreciation +€2,136
up €2,136 (+36.1%), from €5,920 to €8,056
- Staff costs +€1,362
up €1,362 (+28.6%), from €4,771 to €6,133
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,574 | €134,098 | +€6,524 | +5.1% |
| Fixed assets | 21/28 | €32,423 | €25,465 | -€6,958 | -21.5% |
| Tangible fixed assets | 22/27 | €32,423 | €24,367 | -€8,056 | -24.8% |
| Furniture and vehicles | 24 | €32,423 | €24,367 | -€8,056 | -24.8% |
| Financial fixed assets | 28 | - | €1,098 | +€1,098 | |
| Current assets | 29/58 | €95,151 | €108,633 | +€13,482 | +14.2% |
| Amounts receivable within one year | 40/41 | €70,093 | €90,324 | +€20,231 | +28.9% |
| Trade receivables | 40 | €64,996 | €83,329 | +€18,334 | +28.2% |
| Other amounts receivable | 41 | €5,098 | €6,995 | +€1,897 | +37.2% |
| Cash at bank and in hand | 54/58 | €25,058 | €18,309 | -€6,749 | -26.9% |
| Total equity and liabilities | 10/49 | €127,574 | €134,098 | +€6,524 | +5.1% |
| Equity | 10/15 | €70,683 | €71,658 | +€975 | +1.4% |
| Profit (loss) carried forward | 14 | €70,683 | €71,658 | +€975 | +1.4% |
| Amounts payable | 17/49 | €56,891 | €62,440 | +€5,549 | +9.8% |
| Amounts payable within one year | 42/48 | €46,891 | €52,440 | +€5,549 | +11.8% |
| Trade debts | 44 | €14,526 | €36,681 | +€22,155 | +153% |
| Suppliers | 440/4 | €14,526 | €36,681 | +€22,155 | +153% |
| Taxes, remuneration and social security | 45 | €22,638 | €13,462 | -€9,177 | -40.5% |
| Taxes | 450/3 | €22,638 | €12,615 | -€10,023 | -44.3% |
| Remuneration and social security | 454/9 | - | €847 | +€847 | |
| Other amounts payable | 47/48 | €9,727 | €2,297 | -€7,429 | -76.4% |
| Accrued charges and deferred income | 492/3 | €10,000 | €10,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,771 | €6,133 | +€1,362 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,920 | €8,056 | +€2,136 | +36.1% |
| Other operating charges | 640/8 | €409 | €564 | +€155 | +37.8% |
| Gross operating margin | 9900 | €58,139 | €16,673 | -€41,466 | -71.3% |
| Operating profit (loss) | 9901 | €47,039 | €1,920 | -€45,119 | -95.9% |
| Financial charges | 65/66B | €251 | €701 | +€450 | +180% |
| Recurring financial charges | 65 | €251 | €701 | +€450 | +180% |
| Profit (loss) for the period before taxes | 9903 | €46,788 | €1,219 | -€45,569 | -97.4% |
| Income taxes | 67/77 | €11,884 | €244 | -€11,640 | -97.9% |
| Profit (loss) for the period | 9904 | €34,904 | €975 | -€33,929 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,904 | €975 | -€33,929 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.