JeSa 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.
JeSa Trans
Largest movements
- Tangible fixed assets +€16,561
up €16,561 (+34.9%), from €47,389 to €63,950
of which Furniture and vehicles: +€24,530
- Cash -€14,294
down €14,294 (-68.1%), from €20,990 to €6,696
mainly Investment in fixed assets (net) (-€27,679) and Receivables within one year (-€12,416)
- Receivables within one year +€12,416
up €12,416 (+29.7%), from €41,846 to €54,261
of which Other amounts receivable: +€6,678
- Trade debts +€16,985
up €16,985 (+112%), from €15,210 to €32,195
- Profit (loss) carried forward +€16,293
up €16,293 (+108%), from €15,130 to €31,423
- Debts after one year -€11,137
down €11,137 (-44.2%), from €25,174 to €14,037
- Short-term financial debts -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts -€2,023
down €2,023 (-24.2%), from €8,351 to €6,328
- Depreciation +€2,902
up €2,902 (+35.3%), from €8,216 to €11,118
- Gross operating margin -€1,963
down €1,963 (-4.9%), from €40,126 to €38,162
- Financial charges +€1,385
up €1,385 (+101%), from €1,371 to €2,756
- Other operating charges +€469
up €469 (+39.1%), from €1,199 to €1,668
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 | €110,703 | €125,598 | +€14,895 | +13.5% |
| Fixed assets | 21/28 | €47,389 | €63,950 | +€16,561 | +34.9% |
| Tangible fixed assets | 22/27 | €47,389 | €63,950 | +€16,561 | +34.9% |
| Land and buildings | 22 | €1,734 | €3,017 | +€1,283 | +74.0% |
| Furniture and vehicles | 24 | €3,664 | €28,194 | +€24,530 | +669% |
| Leasing and similar rights | 25 | €41,991 | €32,740 | -€9,251 | -22.0% |
| Current assets | 29/58 | €63,314 | €61,648 | -€1,666 | -2.6% |
| Amounts receivable within one year | 40/41 | €41,846 | €54,261 | +€12,416 | +29.7% |
| Trade receivables | 40 | €41,786 | €47,523 | +€5,737 | +13.7% |
| Other amounts receivable | 41 | €60 | €6,738 | +€6,678 | +11,130% |
| Cash at bank and in hand | 54/58 | €20,990 | €6,696 | -€14,294 | -68.1% |
| Deferred charges and accrued income | 490/1 | €478 | €690 | +€212 | +44.5% |
| Total equity and liabilities | 10/49 | €110,703 | €125,598 | +€14,895 | +13.5% |
| Equity | 10/15 | €19,330 | €35,623 | +€16,293 | +84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,130 | €31,423 | +€16,293 | +108% |
| Amounts payable | 17/49 | €91,373 | €89,975 | -€1,397 | -1.5% |
| Amounts payable after more than one year | 17 | €25,174 | €14,037 | -€11,137 | -44.2% |
| Financial debts | 170/4 | €25,174 | €14,037 | -€11,137 | -44.2% |
| Amounts payable within one year | 42/48 | €66,199 | €75,811 | +€9,612 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,684 | €8,836 | -€847 | -8.8% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €15,210 | €32,195 | +€16,985 | +112% |
| Suppliers | 440/4 | €15,210 | €32,195 | +€16,985 | +112% |
| Taxes, remuneration and social security | 45 | €8,351 | €6,328 | -€2,023 | -24.2% |
| Taxes | 450/3 | €8,351 | €6,328 | -€2,023 | -24.2% |
| Other amounts payable | 47/48 | €27,954 | €28,451 | +€497 | +1.8% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Non-recurring operating income | 76A | €10,058 | €19,636 | +€9,578 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,216 | €11,118 | +€2,902 | +35.3% |
| Other operating charges | 640/8 | €1,199 | €1,668 | +€469 | +39.1% |
| Gross operating margin | 9900 | €40,126 | €38,162 | -€1,963 | -4.9% |
| Operating profit (loss) | 9901 | €30,711 | €25,377 | -€5,334 | -17.4% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,371 | €2,756 | +€1,385 | +101% |
| Recurring financial charges | 65 | €1,371 | €2,756 | +€1,385 | +101% |
| Profit (loss) for the period before taxes | 9903 | €29,346 | €22,621 | -€6,725 | -22.9% |
| Income taxes | 67/77 | €6,017 | €6,328 | +€311 | +5.2% |
| Profit (loss) for the period | 9904 | €23,329 | €16,293 | -€7,036 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,329 | €16,293 | -€7,036 | -30.2% |
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 24 October 2026 via checked.be.