JLB 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.
JLB Trans
Largest movements
- Tangible fixed assets -€23,733
down €23,733 (-24.5%), from €96,938 to €73,204
of which Leasing and similar rights: -€14,500
- Cash -€18,159
down €18,159 (-22.4%), from €81,081 to €62,922
mainly Contributions, distributions and other (-€26,316) and Trade debts (-€21,225)
- Receivables within one year -€8,644
down €8,644 (-30.5%), from €28,310 to €19,666
of which Trade receivables: -€10,218
- Trade debts -€21,225
down €21,225 (-67.4%), from €31,473 to €10,248
- Debts after one year -€18,921
down €18,921 (-41.1%), from €46,053 to €27,133
- Reserves -€9,011
down €9,011 (-4.3%), from €207,224 to €198,213
- Gross operating margin -€23,767
down €23,767 (-29.3%), from €81,252 to €57,485
- Taxes -€9,557
down €9,557 (-57.8%), from €16,531 to €6,975
- Financial charges -€1,709
down €1,709 (-46.9%), from €3,640 to €1,932
- Depreciation +€1,345
up €1,345 (+5.7%), from €23,421 to €24,766
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 | €339,295 | €290,433 | -€48,862 | -14.4% |
| Fixed assets | 21/28 | €96,938 | €73,339 | -€23,598 | -24.3% |
| Tangible fixed assets | 22/27 | €96,938 | €73,204 | -€23,733 | -24.5% |
| Land and buildings | 22 | €57,796 | €49,254 | -€8,542 | -14.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,905 | €3,213 | -€691 | -17.7% |
| Leasing and similar rights | 25 | €35,237 | €20,737 | -€14,500 | -41.1% |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Current assets | 29/58 | €242,357 | €217,094 | -€25,263 | -10.4% |
| Amounts receivable within one year | 40/41 | €28,310 | €19,666 | -€8,644 | -30.5% |
| Trade receivables | 40 | €27,658 | €17,441 | -€10,218 | -36.9% |
| Other amounts receivable | 41 | €652 | €2,225 | +€1,574 | +242% |
| Current investments | 50/53 | €131,000 | €131,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,081 | €62,922 | -€18,159 | -22.4% |
| Deferred charges and accrued income | 490/1 | €1,966 | €3,506 | +€1,539 | +78.3% |
| Total equity and liabilities | 10/49 | €339,295 | €290,433 | -€48,862 | -14.4% |
| Equity | 10/15 | €228,090 | €219,079 | -€9,011 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,224 | €198,213 | -€9,011 | -4.3% |
| Distributable reserves | 133 | €207,224 | €198,213 | -€9,011 | -4.3% |
| Profit (loss) carried forward | 14 | €2,266 | €2,266 | -€0 | 0.0% |
| Amounts payable | 17/49 | €111,204 | €71,354 | -€39,851 | -35.8% |
| Amounts payable after more than one year | 17 | €46,053 | €27,133 | -€18,921 | -41.1% |
| Financial debts | 170/4 | €46,053 | €27,133 | -€18,921 | -41.1% |
| Amounts payable within one year | 42/48 | €65,151 | €44,221 | -€20,930 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €18,337 | €18,921 | +€583 | +3.2% |
| Trade debts | 44 | €31,473 | €10,248 | -€21,225 | -67.4% |
| Suppliers | 440/4 | €31,473 | €10,248 | -€21,225 | -67.4% |
| Taxes, remuneration and social security | 45 | €13,330 | €12,832 | -€498 | -3.7% |
| Taxes | 450/3 | €11,070 | €12,832 | +€1,762 | +15.9% |
| Remuneration and social security | 454/9 | €2,260 | €0 | -€2,260 | -100% |
| Other amounts payable | 47/48 | €2,011 | €2,220 | +€209 | +10.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,421 | €24,766 | +€1,345 | +5.7% |
| Other operating charges | 640/8 | €5,986 | €6,507 | +€521 | +8.7% |
| Gross operating margin | 9900 | €81,252 | €57,485 | -€23,767 | -29.3% |
| Operating profit (loss) | 9901 | €51,845 | €26,211 | -€25,634 | -49.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,640 | €1,932 | -€1,709 | -46.9% |
| Recurring financial charges | 65 | €3,640 | €1,932 | -€1,709 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €48,204 | €24,279 | -€23,925 | -49.6% |
| Income taxes | 67/77 | €16,531 | €6,975 | -€9,557 | -57.8% |
| Profit (loss) for the period | 9904 | €31,673 | €17,305 | -€14,369 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,673 | €17,305 | -€14,369 | -45.4% |
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 25 October 2026 via checked.be.