JOST LOGISTICS: 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.
What changed
JOST LOGISTICS
NACE 52.100, Warehousing and storage
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €1.0m+€1.1m
Equity
€16.5m
2024 · €14.4m+€2.1m
Cash
€3.1m
2024 · €17,876+€3.1m
Balance sheet total
€32.9m
2024 · €32.9m+€37,765
Largest movements
Assets
- Cash +€3.1m
up €3.1m (+17,308%), from €17,876 to €3.1m
mainly Depreciation (+€2.3m) and Net result for the year (+€2.2m)
- Tangible fixed assets -€1.4m
down €1.4m (-5.2%), from €27.9m to €26.5m
of which Land and buildings: -€1.4m
- Receivables within one year -€1.4m
down €1.4m (-33.4%), from €4.2m to €2.8m
of which Trade receivables: -€1.2m
Equity and liabilities
- Debts after one year -€1.8m
down €1.8m (-14.4%), from €12.6m to €10.8m
- Profit (loss) carried forward +€1.3m
up €1.3m (+26.2%), from €4.9m to €6.2m
- Reserves +€869,687
up €869,687 (+17.0%), from €5.1m to €6.0m
of which Tax-exempt reserves: +€576,477
- Trade debts -€377,325
down €377,325 (-20.3%), from €1.9m to €1.5m
Income statement
- Goods and materials -€2.7m
down €2.7m (-75.7%), from €3.6m to €862,457
of which Purchases: -€2.7m
- Turnover -€1.7m
down €1.7m (-9.4%), from €18.0m to €16.4m
- Taxes +€508,508
up €508,508 (+440%), from €115,439 to €623,947
- Other operating income +€383,665
up €383,665 (+231%), from €166,113 to €549,778
- Provisions -€263,437
down €263,437, from €65,367 to -€198,070
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
€1.0m
Turnover
-€1.7m
Other operating income
+€383,665
Goods and materials
+€2.7m
Services and other goods
+€10,968
Staff costs
-€253,853
Depreciation
+€184,006
Write-downs
+€59,893
Provisions
+€263,437
Other operating charges
-€233,845
Other operating items
-€45,786
Financial income
+€48,052
Financial charges
+€199,864
Taxes
-€508,508
Deferred taxes and other
-€20
Result 2025
€2.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€5.6m
Investment
-€557,513
Financing
-€1.9m
Cash 2024
€17,876
From operations (derived)
+€5.6m
Net result for the year
+€2.2m
Depreciation
+€2.3m
Stocks and contracts
-€52,959
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€82,956
Provisions
-€205,185
Trade debts
-€377,325
Tax, wage and social debts
+€267,800
Other debts
+€69,072
Accrued charges and deferred income
+€48,808
Investment (derived)
-€557,513
Investment in fixed assets (net)
-€874,477
Current investments
+€316,964
Financing
-€1.9m
Debts after one year
-€1.8m
Current portion of long-term debt
-€87,486
Short-term financial debts
+€67,996
Contributions, distributions and other
-€82,249
Cash 2025
€3.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,857,113 | €32,894,877 | +€37,765 | +0.1% |
| Fixed assets | 21/28 | €28,041,212 | €26,585,582 | -€1.5m | -5.2% |
| Intangible fixed assets | 21 | €31,200 | €20,800 | -€10,400 | -33.3% |
| Tangible fixed assets | 22/27 | €27,948,513 | €26,503,283 | -€1.4m | -5.2% |
| Land and buildings | 22 | €23,221,003 | €21,795,574 | -€1.4m | -6.1% |
| Plant, machinery and equipment | 23 | €121,511 | €228,138 | +€106,626 | +87.8% |
| Furniture and vehicles | 24 | €60,391 | €83,899 | +€23,508 | +38.9% |
| Leasing and similar rights | 25 | €4,545,607 | €4,091,047 | -€454,561 | -10.0% |
| Assets under construction and advance payments | 27 | - | €304,625 | +€304,625 | |
| Financial fixed assets | 28 | €61,500 | €61,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €61,500 | €61,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €61,500 | €61,500 | = | 0.0% |
| Current assets | 29/58 | €4,815,900 | €6,309,295 | +€1.5m | +31.0% |
| Stocks and contracts in progress | 3 | €185,623 | €238,582 | +€52,959 | +28.5% |
| Stocks | 30/36 | €185,623 | €238,582 | +€52,959 | +28.5% |
| Raw materials and consumables | 30/31 | €11,252 | - | -€11,252 | |
| Goods purchased for resale | 34 | €174,371 | €238,582 | +€64,211 | +36.8% |
| Amounts receivable within one year | 40/41 | €4,248,470 | €2,828,974 | -€1.4m | -33.4% |
| Trade receivables | 40 | €3,739,830 | €2,512,143 | -€1.2m | -32.8% |
| Other amounts receivable | 41 | €508,640 | €316,831 | -€191,809 | -37.7% |
| Current investments | 50/53 | €316,964 | - | -€316,964 | |
| Other investments | 51/53 | €316,964 | - | -€316,964 | |
| Cash at bank and in hand | 54/58 | €17,876 | €3,111,816 | +€3.1m | +17,308% |
| Deferred charges and accrued income | 490/1 | €46,967 | €129,923 | +€82,956 | +177% |
| Total equity and liabilities | 10/49 | €32,857,113 | €32,894,877 | +€37,765 | +0.1% |
| Equity | 10/15 | €14,406,986 | €16,476,585 | +€2.1m | +14.4% |
| Contributions | 10/11 | €3,776,394 | €3,776,394 | = | 0.0% |
| Capital | 10 | €3,772,021 | €3,772,021 | = | 0.0% |
| Issued capital | 100 | €3,784,076 | €3,784,076 | = | 0.0% |
| Uncalled capital | 101 | €12,055 | €12,055 | = | 0.0% |
| Contributions outside capital | 11 | €4,373 | €4,373 | = | 0.0% |
| Share premium | 1100/10 | €4,373 | €4,373 | = | 0.0% |
| Revaluation surpluses | 12 | €139,697 | €139,697 | = | 0.0% |
| Reserves | 13 | €5,129,326 | €5,999,014 | +€869,687 | +17.0% |
| Non-distributable reserves | 130/1 | €316,747 | €378,408 | +€61,660 | +19.5% |
| Legal reserve | 130 | €316,747 | €378,408 | +€61,660 | +19.5% |
| Tax-exempt reserves | 132 | €3,895,638 | €4,472,115 | +€576,477 | +14.8% |
| Distributable reserves | 133 | €916,941 | €1,148,491 | +€231,550 | +25.3% |
| Profit (loss) carried forward | 14 | €4,892,161 | €6,174,322 | +€1.3m | +26.2% |
| Investment grants | 15 | €469,408 | €387,159 | -€82,249 | -17.5% |
| Provisions and deferred taxes | 16 | €950,078 | €744,893 | -€205,185 | -21.6% |
| Provisions for liabilities and charges | 160/5 | €198,070 | - | -€198,070 | |
| Environmental obligations | 163 | €175,000 | - | -€175,000 | |
| Other liabilities and charges | 164/5 | €23,070 | - | -€23,070 | |
| Deferred taxes | 168 | €752,007 | €744,893 | -€7,114 | -0.9% |
| Amounts payable | 17/49 | €17,500,048 | €15,673,399 | -€1.8m | -10.4% |
| Amounts payable after more than one year | 17 | €12,644,048 | €10,828,534 | -€1.8m | -14.4% |
| Financial debts | 170/4 | €12,644,048 | €10,828,534 | -€1.8m | -14.4% |
| Leasing and similar obligations | 172 | €4,836,894 | €4,228,534 | -€608,360 | -12.6% |
| Credit institutions | 173 | €7,807,154 | €6,600,000 | -€1.2m | -15.5% |
| Amounts payable within one year | 42/48 | €4,737,886 | €4,677,943 | -€59,944 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €1,902,988 | €1,815,502 | -€87,486 | -4.6% |
| Financial debts | 43 | - | €67,996 | +€67,996 | |
| Credit institutions | 430/8 | - | €67,996 | +€67,996 | |
| Trade debts | 44 | €1,856,377 | €1,479,052 | -€377,325 | -20.3% |
| Suppliers | 440/4 | €1,856,377 | €1,479,052 | -€377,325 | -20.3% |
| Taxes, remuneration and social security | 45 | €887,713 | €1,155,512 | +€267,800 | +30.2% |
| Taxes | 450/3 | €512,034 | €725,136 | +€213,102 | +41.6% |
| Remuneration and social security | 454/9 | €375,679 | €430,376 | +€54,697 | +14.6% |
| Other amounts payable | 47/48 | €90,808 | €159,880 | +€69,072 | +76.1% |
| Accrued charges and deferred income | 492/3 | €118,115 | €166,923 | +€48,808 | +41.3% |
| Operating income | 70/76A | €18,260,840 | €16,908,772 | -€1.4m | -7.4% |
| Turnover | 70 | €18,048,635 | €16,358,687 | -€1.7m | -9.4% |
| Other operating income | 74 | €166,113 | €549,778 | +€383,665 | +231% |
| Non-recurring operating income | 76A | €46,092 | €307 | -€45,786 | -99.3% |
| Operating charges | 60/66A | €16,550,167 | €13,827,768 | -€2.7m | -16.4% |
| Goods for resale, raw materials and consumables | 60 | €3,554,249 | €862,457 | -€2.7m | -75.7% |
| Purchases | 600/8 | €3,657,328 | €915,363 | -€2.7m | -75.0% |
| Change in stocks: decrease (increase) | 609 | -€103,079 | -€52,907 | +€50,172 | +48.7% |
| Services and other goods | 61 | €6,373,364 | €6,362,396 | -€10,968 | -0.2% |
| Remuneration, social security and pensions | 62 | €2,929,524 | €3,183,377 | +€253,853 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,514,114 | €2,330,108 | -€184,006 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,190 | -€4,703 | -€59,893 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €65,367 | -€198,070 | -€263,437 | |
| Other operating charges | 640/8 | €1,058,359 | €1,292,204 | +€233,845 | +22.1% |
| Operating profit (loss) | 9901 | €1,710,673 | €3,081,004 | +€1.4m | +80.1% |
| Financial income | 75/76B | €100,488 | €148,540 | +€48,052 | +47.8% |
| Recurring financial income | 75 | €100,488 | €148,540 | +€48,052 | +47.8% |
| Income from current assets | 751 | €9,303 | €34,333 | +€25,030 | +269% |
| Other financial income | 752/9 | €91,184 | €114,206 | +€23,022 | +25.2% |
| Financial charges | 65/66B | €660,727 | €460,863 | -€199,864 | -30.2% |
| Recurring financial charges | 65 | €660,727 | €460,863 | -€199,864 | -30.2% |
| Debt charges | 650 | €657,925 | €457,841 | -€200,084 | -30.4% |
| Other financial charges | 652/9 | €2,802 | €3,022 | +€219 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €1,150,434 | €2,768,681 | +€1.6m | +141% |
| Transfer from deferred taxes | 780 | €7,135 | €7,114 | -€20 | -0.3% |
| Income taxes | 67/77 | €115,439 | €623,947 | +€508,508 | +440% |
| Taxes | 670/3 | €413,200 | €626,014 | +€212,814 | +51.5% |
| Tax adjustments and reversals of tax provisions | 77 | €297,761 | €2,067 | -€295,694 | -99.3% |
| Profit (loss) for the period | 9904 | €1,042,130 | €2,151,848 | +€1.1m | +106% |
| Transfer from tax-exempt reserves | 789 | €21,405 | €252,893 | +€231,489 | +1,081% |
| Transfer to tax-exempt reserves | 689 | €298,910 | €829,370 | +€530,460 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €764,624 | €1,575,371 | +€810,747 | +106% |
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 15 October 2026 via checked.be.