JES Carwash: 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.
JES Carwash
Largest movements
- Cash +€65,776
up €65,776 (+68.9%), from €95,425 to €161,201
mainly Depreciation (+€152,018) and Net result for the year (+€142,664)
- Tangible fixed assets -€35,472
down €35,472 (-1.5%), from €2.4m to €2.3m
of which Land and buildings: -€42,814
- Debts after one year -€118,593
down €118,593 (-6.6%), from €1.8m to €1.7m
of which Financial debts: -€87,763
- Reserves +€64,052
up €64,052 (+23.5%), from €273,048 to €337,100
of which Distributable reserves: +€64,052
- Other debts +€62,895
up €62,895 (+49.2%), from €127,763 to €190,657
- Tax, wage and social debts +€27,834
up €27,834 (+40.1%), from €69,472 to €97,306
of which Taxes: +€20,012
- Gross operating margin +€109,967
up €109,967 (+18.2%), from €603,727 to €713,694
- Staff costs +€29,568
up €29,568 (+11.3%), from €260,552 to €290,120
- Taxes +€28,095
up €28,095 (+64.7%), from €43,447 to €71,542
- Depreciation +€12,264
up €12,264 (+8.8%), from €139,754 to €152,018
- Financial income +€9,300
up €9,300 (+731%), from €1,272 to €10,572
of which Non-recurring financial income: +€10,407
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 | €2,537,843 | €2,549,702 | +€11,859 | +0.5% |
| Fixed assets | 21/28 | €2,376,155 | €2,340,683 | -€35,472 | -1.5% |
| Tangible fixed assets | 22/27 | €2,373,655 | €2,338,183 | -€35,472 | -1.5% |
| Land and buildings | 22 | €2,240,785 | €2,197,971 | -€42,814 | -1.9% |
| Plant, machinery and equipment | 23 | €100,278 | €71,975 | -€28,302 | -28.2% |
| Furniture and vehicles | 24 | €31,767 | €37,109 | +€5,342 | +16.8% |
| Leasing and similar rights | 25 | €826 | €31,128 | +€30,302 | +3,669% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €161,688 | €209,020 | +€47,332 | +29.3% |
| Stocks and contracts in progress | 3 | €22,475 | €18,950 | -€3,525 | -15.7% |
| Stocks | 30/36 | €22,475 | €18,950 | -€3,525 | -15.7% |
| Amounts receivable within one year | 40/41 | €43,420 | €27,143 | -€16,276 | -37.5% |
| Trade receivables | 40 | €37,973 | €26,630 | -€11,343 | -29.9% |
| Other amounts receivable | 41 | €5,447 | €513 | -€4,934 | -90.6% |
| Cash at bank and in hand | 54/58 | €95,425 | €161,201 | +€65,776 | +68.9% |
| Deferred charges and accrued income | 490/1 | €368 | €1,726 | +€1,358 | +369% |
| Total equity and liabilities | 10/49 | €2,537,843 | €2,549,702 | +€11,859 | +0.5% |
| Equity | 10/15 | €285,450 | €349,502 | +€64,052 | +22.4% |
| Contributions | 10/11 | €12,402 | €12,402 | = | 0.0% |
| Reserves | 13 | €273,048 | €337,100 | +€64,052 | +23.5% |
| Tax-exempt reserves | 132 | €532 | €532 | = | 0.0% |
| Distributable reserves | 133 | €272,516 | €336,568 | +€64,052 | +23.5% |
| Amounts payable | 17/49 | €2,252,393 | €2,200,200 | -€52,193 | -2.3% |
| Amounts payable after more than one year | 17 | €1,798,470 | €1,679,877 | -€118,593 | -6.6% |
| Financial debts | 170/4 | €1,399,544 | €1,311,781 | -€87,763 | -6.3% |
| Other amounts payable | 178/9 | €398,926 | €368,096 | -€30,829 | -7.7% |
| Amounts payable within one year | 42/48 | €453,923 | €519,795 | +€65,872 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €177,754 | €186,613 | +€8,859 | +5.0% |
| Financial debts | 43 | €30,000 | €7,595 | -€22,405 | -74.7% |
| Credit institutions | 430/8 | €30,000 | €7,595 | -€22,405 | -74.7% |
| Trade debts | 44 | €48,934 | €37,624 | -€11,310 | -23.1% |
| Suppliers | 440/4 | €48,934 | €37,624 | -€11,310 | -23.1% |
| Taxes, remuneration and social security | 45 | €69,472 | €97,306 | +€27,834 | +40.1% |
| Taxes | 450/3 | €41,469 | €61,481 | +€20,012 | +48.3% |
| Remuneration and social security | 454/9 | €28,004 | €35,825 | +€7,822 | +27.9% |
| Other amounts payable | 47/48 | €127,763 | €190,657 | +€62,895 | +49.2% |
| Accrued charges and deferred income | 492/3 | - | €528 | +€528 | |
| Remuneration, social security and pensions | 62 | €260,552 | €290,120 | +€29,568 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,754 | €152,018 | +€12,264 | +8.8% |
| Other operating charges | 640/8 | €12,777 | €15,606 | +€2,829 | +22.1% |
| Gross operating margin | 9900 | €603,727 | €713,694 | +€109,967 | +18.2% |
| Operating profit (loss) | 9901 | €190,644 | €255,949 | +€65,305 | +34.3% |
| Financial income | 75/76B | €1,272 | €10,572 | +€9,300 | +731% |
| Recurring financial income | 75 | €1,272 | €165 | -€1,107 | -87.0% |
| Non-recurring financial income | 76B | - | €10,407 | +€10,407 | |
| Financial charges | 65/66B | €53,206 | €52,316 | -€890 | -1.7% |
| Recurring financial charges | 65 | €53,206 | €52,316 | -€890 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €138,710 | €214,205 | +€75,495 | +54.4% |
| Income taxes | 67/77 | €43,447 | €71,542 | +€28,095 | +64.7% |
| Profit (loss) for the period | 9904 | €95,263 | €142,664 | +€47,400 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,263 | €142,664 | +€47,400 | +49.8% |
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 30 October 2026 via checked.be.