JOST: 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
JOST
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €3.6m-€687,345
Equity
€48.8m
2024 · €44.7m+€4.1m
Cash
€46.2m
2024 · €137,482+€46.0m
Balance sheet total
€56.1m
2024 · €51.7m+€4.4m
Largest movements
Assets
- Cash +€46.0m
up €46.0m (+33481.7%), from €137,482 to €46.2m
mainly Current investments (+€41.4m) and Net result for the year (+€2.9m)
- Current investments -€41.4m
no longer reported in 2025 (was €41.4m)
- Receivables within one year +€620,735
up €620,735 (+8.2%), from €7.6m to €8.2m
of which Other amounts receivable: +€549,885
Equity and liabilities
- Reserves +€2.4m
up €2.4m (+7.7%), from €30.8m to €33.2m
of which Tax-exempt reserves: +€1.5m
- Profit (loss) carried forward +€1.5m
up €1.5m (+26.4%), from €5.7m to €7.2m
- Trade debts +€787,934
up €787,934 (+18.3%), from €4.3m to €5.1m
Income statement
- Services and other goods +€2.4m
up €2.4m (+46.8%), from €5.1m to €7.4m
- Turnover +€1.7m
up €1.7m (+3.4%), from €48.2m to €49.9m
- Staff costs +€1.1m
up €1.1m (+13.2%), from €8.7m to €9.8m
- Other operating income +€1.0m
up €1.0m (+151.4%), from €686,180 to €1.7m
- Depreciation -€655,187
down €655,187 (-38.1%), from €1.7m to €1.1m
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
€3.6m
Turnover
+€1.7m
Other operating income
+€1.0m
Goods and materials
-€194,275
Services and other goods
-€2.4m
Staff costs
-€1.1m
Depreciation
+€655,187
Write-downs
+€4,715
Provisions
+€8,000
Other operating charges
-€208,282
Other operating items
+€21,500
Financial income
-€439,097
Financial charges
+€6,666
Taxes
+€273,714
Result 2025
€2.9m
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
+€4.3m
Investment
+€40.9m
Financing
+€847,430
Cash 2024
€137,482
From operations (derived)
+€4.3m
Net result for the year
+€2.9m
Depreciation
+€1.1m
Stocks and contracts
+€343,771
Receivables within one year
-€620,735
Smaller working-capital items
-€19,384
Trade debts
+€787,934
Tax, wage and social debts
+€109,755
Other debts
-€259,360
Investment (derived)
+€40.9m
Investment in fixed assets (net)
-€590,668
Current investments
+€41.4m
Financing
+€847,430
Debts after one year
+€11,770
Current portion of long-term debt
-€378,692
Short-term financial debts
+€33,567
Contributions, distributions and other
+€1.2m
Cash 2025
€46.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,720,825 | €56,121,310 | +€4.4m | +8.5% |
| Fixed assets | 21/28 | €2,073,825 | €1,601,795 | -€472,031 | -22.8% |
| Intangible fixed assets | 21 | €97,200 | €69,569 | -€27,632 | -28.4% |
| Tangible fixed assets | 22/27 | €1,974,490 | €1,530,091 | -€444,399 | -22.5% |
| Land and buildings | 22 | €6,338 | €45,501 | +€39,163 | +618.0% |
| Plant, machinery and equipment | 23 | €19,814 | €12,979 | -€6,835 | -34.5% |
| Furniture and vehicles | 24 | €760,153 | €729,438 | -€30,715 | -4.0% |
| Leasing and similar rights | 25 | €1,109,438 | €482,366 | -€627,072 | -56.5% |
| Other tangible fixed assets | 26 | €78,747 | €259,806 | +€181,060 | +229.9% |
| Financial fixed assets | 28 | €2,135 | €2,135 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,135 | €2,135 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,135 | €2,135 | = | 0.0% |
| Current assets | 29/58 | €49,647,000 | €54,519,515 | +€4.9m | +9.8% |
| Stocks and contracts in progress | 3 | €378,198 | €34,427 | -€343,771 | -90.9% |
| Stocks | 30/36 | €378,198 | €34,427 | -€343,771 | -90.9% |
| Raw materials and consumables | 30/31 | €120,376 | - | -€120,376 | |
| Goods purchased for resale | 34 | €257,822 | €34,427 | -€223,395 | -86.6% |
| Amounts receivable within one year | 40/41 | €7,550,729 | €8,171,464 | +€620,735 | +8.2% |
| Trade receivables | 40 | €6,942,560 | €7,013,410 | +€70,850 | +1.0% |
| Other amounts receivable | 41 | €608,169 | €1,158,055 | +€549,885 | +90.4% |
| Current investments | 50/53 | €41,443,497 | - | -€41.4m | |
| Other investments | 51/53 | €41,443,497 | - | -€41.4m | |
| Cash at bank and in hand | 54/58 | €137,482 | €46,168,907 | +€46.0m | +33481.7% |
| Deferred charges and accrued income | 490/1 | €137,093 | €144,717 | +€7,624 | +5.6% |
| Total equity and liabilities | 10/49 | €51,720,825 | €56,121,310 | +€4.4m | +8.5% |
| Equity | 10/15 | €44,687,313 | €48,794,583 | +€4.1m | +9.2% |
| Contributions | 10/11 | €8,143,300 | €8,366,500 | +€223,200 | +2.7% |
| Capital | 10 | €1,852,830 | €2,076,030 | +€223,200 | +12.0% |
| Issued capital | 100 | €1,852,830 | €2,076,030 | +€223,200 | +12.0% |
| Outside capital | 11 | €6,290,470 | €6,290,470 | = | 0.0% |
| Share premium | 1100/10 | €6,290,470 | €6,290,470 | = | 0.0% |
| Reserves | 13 | €30,826,207 | €33,200,743 | +€2.4m | +7.7% |
| Non-distributable reserves | 130/1 | €479,261 | €501,581 | +€22,320 | +4.7% |
| Legal reserve | 130 | €345,233 | €345,233 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €22,320 | +€22,320 | |
| Other | 1319 | €134,028 | €134,028 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,410,697 | €30,873,119 | +€1.5m | +5.0% |
| Distributable reserves | 133 | €936,249 | €1,826,043 | +€889,794 | +95.0% |
| Profit (loss) carried forward | 14 | €5,717,806 | €7,227,339 | +€1.5m | +26.4% |
| Provisions and deferred taxes | 16 | €8,000 | - | -€8,000 | |
| Provisions for liabilities and charges | 160/5 | €8,000 | - | -€8,000 | |
| Other liabilities and charges | 164/5 | €8,000 | - | -€8,000 | |
| Amounts payable | 17/49 | €7,025,512 | €7,326,727 | +€301,215 | +4.3% |
| Amounts payable after more than one year | 17 | €113,155 | €124,925 | +€11,770 | +10.4% |
| Financial debts | 170/4 | €113,155 | €124,925 | +€11,770 | +10.4% |
| Leasing and similar obligations | 172 | €113,155 | €124,925 | +€11,770 | +10.4% |
| Amounts payable within one year | 42/48 | €6,882,290 | €7,175,494 | +€293,204 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €533,197 | €154,506 | -€378,692 | -71.0% |
| Financial debts | 43 | - | €33,567 | +€33,567 | |
| Credit institutions | 430/8 | - | €33,567 | +€33,567 | |
| Trade debts | 44 | €4,316,010 | €5,103,944 | +€787,934 | +18.3% |
| Suppliers | 440/4 | €4,316,010 | €5,103,944 | +€787,934 | +18.3% |
| Taxes, remuneration and social security | 45 | €1,729,790 | €1,839,545 | +€109,755 | +6.3% |
| Taxes | 450/3 | €794,250 | €673,496 | -€120,754 | -15.2% |
| Remuneration and social security | 454/9 | €935,540 | €1,166,049 | +€230,509 | +24.6% |
| Other amounts payable | 47/48 | €303,292 | €43,932 | -€259,360 | -85.5% |
| Accrued charges and deferred income | 492/3 | €30,067 | €26,308 | -€3,759 | -12.5% |
| Operating income | 70/76A | €48,886,683 | €51,603,177 | +€2.7m | +5.6% |
| Turnover | 70 | €48,200,504 | €49,856,901 | +€1.7m | +3.4% |
| Other operating income | 74 | €686,180 | €1,724,776 | +€1.0m | +151.4% |
| Non-recurring operating income | 76A | - | €21,500 | +€21,500 | |
| Operating charges | 60/66A | €45,475,091 | €48,720,211 | +€3.2m | +7.1% |
| Goods for resale, raw materials and consumables | 60 | €29,681,652 | €29,875,927 | +€194,275 | +0.7% |
| Purchases | 600/8 | €29,549,646 | €29,794,804 | +€245,158 | +0.8% |
| Change in stocks: decrease (increase) | 609 | €132,006 | €81,123 | -€50,883 | -38.5% |
| Services and other goods | 61 | €5,050,608 | €7,411,896 | +€2.4m | +46.8% |
| Remuneration, social security and pensions | 62 | €8,700,446 | €9,849,624 | +€1.1m | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717,886 | €1,062,699 | -€655,187 | -38.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,593 | €19,878 | -€4,715 | -19.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€8,000 | -€8,000 | |
| Other operating charges | 640/8 | €299,906 | €508,188 | +€208,282 | +69.4% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Operating profit (loss) | 9901 | €3,411,592 | €2,882,965 | -€528,627 | -15.5% |
| Financial income | 75/76B | €1,431,930 | €992,832 | -€439,097 | -30.7% |
| Recurring financial income | 75 | €1,431,930 | €992,832 | -€439,097 | -30.7% |
| Income from current assets | 751 | €1,378,580 | €910,305 | -€468,275 | -34.0% |
| Other financial income | 752/9 | €53,350 | €82,527 | +€29,177 | +54.7% |
| Financial charges | 65/66B | €30,289 | €23,623 | -€6,666 | -22.0% |
| Recurring financial charges | 65 | €30,289 | €23,623 | -€6,666 | -22.0% |
| Debt charges | 650 | €18,305 | €6,144 | -€12,160 | -66.4% |
| Other financial charges | 652/9 | €11,984 | €17,479 | +€5,494 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €4,813,233 | €3,852,174 | -€961,059 | -20.0% |
| Income taxes | 67/77 | €1,199,402 | €925,689 | -€273,714 | -22.8% |
| Taxes | 670/3 | €1,202,093 | €941,813 | -€260,280 | -21.7% |
| Tax adjustments and reversals of tax provisions | 77 | €2,691 | €16,124 | +€13,434 | +499.3% |
| Profit (loss) for the period | 9904 | €3,613,831 | €2,926,486 | -€687,345 | -19.0% |
| Transfer from tax-exempt reserves | 789 | - | €273,650 | +€273,650 | |
| Transfer to tax-exempt reserves | 689 | €1,163,188 | €1,416,952 | +€253,764 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,450,643 | €1,783,183 | -€667,460 | -27.2% |
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 8 October 2026 via checked.be.