JET IMPORT: what changed
Two fiscal 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.
What changed
JET IMPORT
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.8m
2024 · €4.4m-€1.5m
Equity
€20.0m
2024 · €17.1m+€2.8m
Cash
€2.1m
2024 · €3.6m-€1.5m
Balance sheet total
€62.9m
2024 · €64.3m-€1.5m
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+12.3%), from €12.3m to €13.8m
- Cash -€1.5m
down €1.5m (-40.6%), from €3.6m to €2.1m
mainly Trade debts (-€4.0m) and Stocks and contracts (-€1.5m)
- Receivables within one year -€1.4m
down €1.4m (-3.2%), from €44.1m to €42.7m
of which Other amounts receivable: -€801,260
Equity and liabilities
- Trade debts -€4.0m
down €4.0m (-10.0%), from €39.7m to €35.7m
- Reserves +€2.8m
up €2.8m (+16.6%), from €17.1m to €19.9m
of which Distributable reserves: +€1.8m
Income statement
- Turnover +€42.4m
up €42.4m (+17.2%), from €246.5m to €288.9m
- Services and other goods +€28.8m
up €28.8m (+41.4%), from €69.6m to €98.4m
- Goods and materials +€27.5m
up €27.5m (+14.0%), from €195.5m to €222.9m
of which Purchases: +€30.3m
- Other operating income +€12.8m
up €12.8m (+48.5%), from €26.5m to €39.4m
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.
Result 2024
€4.4m
Turnover
+€42.4m
Other operating income
+€12.8m
Goods and materials
-€27.5m
Services and other goods
-€28.8m
Staff costs
-€5,411
Depreciation
+€12,868
Write-downs
+€28,609
Other operating charges
-€909,807
Other operating items
-€17,976
Financial income
-€4,067
Financial charges
+€18,070
Taxes
+€326,545
Result 2025
€2.8m
Cash bridge derived
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.
From operations
-€1.2m
Investment
-€232,781
Financing
€0
Cash 2024
€3.6m
From operations (derived)
-€1.2m
Net result for the year
+€2.8m
Depreciation
+€611,770
Receivables after one year
-€35,714
Stocks and contracts
-€1.5m
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€235,747
Trade debts
-€4.0m
Tax, wage and social debts
+€149,628
Other debts
-€528,251
Accrued charges and deferred income
+€66,141
Investment (derived)
-€232,781
Investment in fixed assets (net)
-€237,106
Current investments
+€4,325
Cash 2025
€2.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,325,343 | €62,870,291 | -€1.5m | -2.3% |
| Fixed assets | 21/28 | €4,086,357 | €3,711,692 | -€374,664 | -9.2% |
| Intangible fixed assets | 21 | €394,847 | €225,177 | -€169,671 | -43.0% |
| Tangible fixed assets | 22/27 | €3,450,137 | €3,245,104 | -€205,034 | -5.9% |
| Land and buildings | 22 | €3,321,768 | €3,075,031 | -€246,737 | -7.4% |
| Plant, machinery and equipment | 23 | €24,487 | €17,308 | -€7,179 | -29.3% |
| Furniture and vehicles | 24 | €103,882 | €152,765 | +€48,882 | +47.1% |
| Financial fixed assets | 28 | €241,372 | €241,412 | +€40 | 0.0% |
| Other financial fixed assets | 284/8 | €241,372 | €241,412 | +€40 | 0.0% |
| Shares | 284 | €11,000 | €11,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €230,372 | €230,412 | +€40 | 0.0% |
| Current assets | 29/58 | €60,238,986 | €59,158,599 | -€1.1m | -1.8% |
| Amounts receivable after more than one year | 29 | €30,404 | €66,118 | +€35,714 | +117.5% |
| Other amounts receivable | 291 | €30,404 | €66,118 | +€35,714 | +117.5% |
| Stocks and contracts in progress | 3 | €12,324,263 | €13,844,203 | +€1.5m | +12.3% |
| Stocks | 30/36 | €12,324,263 | €13,844,203 | +€1.5m | +12.3% |
| Goods purchased for resale | 34 | €12,324,263 | €13,844,203 | +€1.5m | +12.3% |
| Amounts receivable within one year | 40/41 | €44,147,433 | €42,741,212 | -€1.4m | -3.2% |
| Trade receivables | 40 | €39,707,413 | €39,102,452 | -€604,961 | -1.5% |
| Other amounts receivable | 41 | €4,440,020 | €3,638,760 | -€801,260 | -18.0% |
| Current investments | 50/53 | €4,330 | €6 | -€4,325 | -99.9% |
| Other investments | 51/53 | €4,330 | €6 | -€4,325 | -99.9% |
| Cash at bank and in hand | 54/58 | €3,597,581 | €2,136,338 | -€1.5m | -40.6% |
| Deferred charges and accrued income | 490/1 | €134,975 | €370,721 | +€235,747 | +174.7% |
| Total equity and liabilities | 10/49 | €64,325,343 | €62,870,291 | -€1.5m | -2.3% |
| Equity | 10/15 | €17,135,366 | €19,967,401 | +€2.8m | +16.5% |
| 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 | €17,073,366 | €19,905,401 | +€2.8m | +16.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,315,500 | €3,315,375 | +€999,875 | +43.2% |
| Distributable reserves | 133 | €14,751,666 | €16,583,826 | +€1.8m | +12.4% |
| Amounts payable | 17/49 | €47,189,978 | €42,902,890 | -€4.3m | -9.1% |
| Amounts payable within one year | 42/48 | €46,956,913 | €42,603,684 | -€4.4m | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000,000 | €5,000,000 | = | 0.0% |
| Trade debts | 44 | €39,668,588 | €35,693,981 | -€4.0m | -10.0% |
| Suppliers | 440/4 | €39,668,588 | €35,693,981 | -€4.0m | -10.0% |
| Taxes, remuneration and social security | 45 | €301,586 | €451,214 | +€149,628 | +49.6% |
| Taxes | 450/3 | €215,157 | €356,262 | +€141,105 | +65.6% |
| Remuneration and social security | 454/9 | €86,429 | €94,952 | +€8,524 | +9.9% |
| Other amounts payable | 47/48 | €1,986,739 | €1,458,488 | -€528,251 | -26.6% |
| Accrued charges and deferred income | 492/3 | €233,065 | €299,206 | +€66,141 | +28.4% |
| Operating income | 70/76A | €273,011,621 | €328,291,610 | +€55.3m | +20.2% |
| Turnover | 70 | €246,488,550 | €288,936,806 | +€42.4m | +17.2% |
| Other operating income | 74 | €26,505,094 | €39,354,803 | +€12.8m | +48.5% |
| Non-recurring operating income | 76A | €17,976 | €0 | -€17,976 | -100.0% |
| Operating charges | 60/66A | €266,523,253 | €323,664,056 | +€57.1m | +21.4% |
| Goods for resale, raw materials and consumables | 60 | €195,463,127 | €222,913,209 | +€27.5m | +14.0% |
| Purchases | 600/8 | €194,131,187 | €224,433,149 | +€30.3m | +15.6% |
| Change in stocks: decrease (increase) | 609 | €1,331,940 | -€1,519,940 | -€2.9m | |
| Services and other goods | 61 | €69,612,240 | €98,429,220 | +€28.8m | +41.4% |
| Remuneration, social security and pensions | 62 | €808,027 | €813,439 | +€5,411 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624,638 | €611,770 | -€12,868 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€27,280 | -€55,888 | -€28,609 | -104.9% |
| Other operating charges | 640/8 | €42,500 | €952,307 | +€909,807 | +2140.7% |
| Operating profit (loss) | 9901 | €6,488,367 | €4,627,553 | -€1.9m | -28.7% |
| Financial income | 75/76B | €119,552 | €115,485 | -€4,067 | -3.4% |
| Recurring financial income | 75 | €119,552 | €115,485 | -€4,067 | -3.4% |
| Income from current assets | 751 | €92,628 | €101,691 | +€9,063 | +9.8% |
| Other financial income | 752/9 | €26,924 | €13,795 | -€13,129 | -48.8% |
| Financial charges | 65/66B | €728,405 | €710,335 | -€18,070 | -2.5% |
| Recurring financial charges | 65 | €728,405 | €710,335 | -€18,070 | -2.5% |
| Debt charges | 650 | €468,018 | €381,010 | -€87,008 | -18.6% |
| Other financial charges | 652/9 | €260,387 | €329,325 | +€68,938 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €5,879,514 | €4,032,704 | -€1.8m | -31.4% |
| Income taxes | 67/77 | €1,527,212 | €1,200,668 | -€326,545 | -21.4% |
| Taxes | 670/3 | €1,527,212 | €1,200,668 | -€326,545 | -21.4% |
| Profit (loss) for the period | 9904 | €4,352,302 | €2,832,036 | -€1.5m | -34.9% |
| Transfer from tax-exempt reserves | 789 | €684,125 | €0 | -€684,125 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €999,875 | €999,875 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,036,552 | €1,832,161 | -€2.2m | -54.6% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.