JOANNE 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.
JOANNE TRANS
Largest movements
- Receivables within one year +€25,427
up €25,427 (+272%), from €9,360 to €34,787
of which Trade receivables: +€25,059
- Cash +€8,127
up €8,127 (+240%), from €3,387 to €11,514
mainly Net result for the year (+€84,731) and Deferred charges and accrued income (+€1,399)
- Deferred charges and accrued income -€1,399
no longer reported in 2025 (was €1,399)
- Profit (loss) carried forward +€84,731
up €84,731, from -€51,806 to €32,925
- Other debts -€53,671
no longer reported in 2025 (was €53,671)
- Tax, wage and social debts +€944
new in 2025: €944
- Gross operating margin +€110,632
up €110,632, from -€23,570 to €87,062
- Financial income -€3,569
down €3,569 (-98.3%), from €3,631 to €62
- Other operating charges -€2,227
down €2,227 (-66.1%), from €3,371 to €1,144
- Financial charges -€990
down €990 (-76.4%), from €1,296 to €306
- Taxes +€944
new in 2025: €944
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 | €31,239 | €63,393 | +€32,154 | +103% |
| Fixed assets | 21/28 | €8,056 | €8,056 | = | 0.0% |
| Financial fixed assets | 28 | €8,056 | €8,056 | = | 0.0% |
| Current assets | 29/58 | €23,183 | €55,338 | +€32,154 | +139% |
| Amounts receivable within one year | 40/41 | €9,360 | €34,787 | +€25,427 | +272% |
| Trade receivables | 40 | €8,782 | €33,841 | +€25,059 | +285% |
| Other amounts receivable | 41 | €578 | €946 | +€368 | +63.6% |
| Current investments | 50/53 | €9,037 | €9,037 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,387 | €11,514 | +€8,127 | +240% |
| Deferred charges and accrued income | 490/1 | €1,399 | - | -€1,399 | |
| Total equity and liabilities | 10/49 | €31,239 | €63,393 | +€32,154 | +103% |
| Equity | 10/15 | -€35,446 | €49,285 | +€84,731 | |
| Contributions | 10/11 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €4,960 | €4,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,960 | €4,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,960 | €4,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,806 | €32,925 | +€84,731 | |
| Amounts payable | 17/49 | €66,685 | €14,109 | -€52,576 | -78.8% |
| Amounts payable within one year | 42/48 | €66,685 | €14,109 | -€52,576 | -78.8% |
| Trade debts | 44 | €13,014 | €13,165 | +€151 | +1.2% |
| Suppliers | 440/4 | €13,014 | €13,165 | +€151 | +1.2% |
| Taxes, remuneration and social security | 45 | - | €944 | +€944 | |
| Taxes | 450/3 | - | €944 | +€944 | |
| Other amounts payable | 47/48 | €53,671 | - | -€53,671 | |
| Other operating charges | 640/8 | €3,371 | €1,144 | -€2,227 | -66.1% |
| Gross operating margin | 9900 | -€23,570 | €87,062 | +€110,632 | |
| Operating profit (loss) | 9901 | -€26,940 | €85,918 | +€112,859 | |
| Financial income | 75/76B | €3,631 | €62 | -€3,569 | -98.3% |
| Recurring financial income | 75 | €3,631 | €62 | -€3,569 | -98.3% |
| Financial charges | 65/66B | €1,296 | €306 | -€990 | -76.4% |
| Recurring financial charges | 65 | €1,296 | €306 | -€990 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,605 | €85,675 | +€110,280 | |
| Income taxes | 67/77 | - | €944 | +€944 | |
| Profit (loss) for the period | 9904 | -€24,605 | €84,731 | +€109,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,605 | €84,731 | +€109,336 |
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 18 October 2026 via checked.be.