JS AGRO & TRANSPORT: 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.
JS AGRO & TRANSPORT
Largest movements
- Tangible fixed assets +€152,962
up €152,962 (+247%), from €62,024 to €214,986
of which Leasing and similar rights: +€135,005
- Receivables within one year -€13,132
down €13,132 (-37.9%), from €34,687 to €21,555
of which Trade receivables: -€17,632
- Cash -€4,105
down €4,105 (-60.7%), from €6,760 to €2,655
mainly Investment in fixed assets (net) (-€201,446) and Trade debts (-€6,730)
- Debts after one year +€85,011
new in 2025: €85,011
- Other debts +€32,140
up €32,140 (+49.9%), from €64,372 to €96,512
- Current portion of long-term debt +€17,386
up €17,386 (+205%), from €8,476 to €25,862
- Profit (loss) carried forward +€7,292
up €7,292 (+64.4%), from €11,325 to €18,617
- Trade debts -€6,730
down €6,730 (-45.0%), from €14,971 to €8,241
- Depreciation +€40,653
up €40,653 (+519%), from €7,831 to €48,484
- Gross operating margin +€39,253
up €39,253 (+168%), from €23,362 to €62,615
- Financial charges +€5,703
up €5,703 (+968%), from €589 to €6,292
- Taxes -€2,913
down €2,913 (-100%), from €2,913 to €0
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 | €104,751 | €239,655 | +€134,904 | +129% |
| Fixed assets | 21/28 | €62,024 | €214,986 | +€152,962 | +247% |
| Tangible fixed assets | 22/27 | €62,024 | €214,986 | +€152,962 | +247% |
| Plant, machinery and equipment | 23 | €59,753 | €31,553 | -€28,200 | -47.2% |
| Furniture and vehicles | 24 | €2,271 | €48,428 | +€46,157 | +2,033% |
| Leasing and similar rights | 25 | - | €135,005 | +€135,005 | |
| Current assets | 29/58 | €42,726 | €24,668 | -€18,058 | -42.3% |
| Amounts receivable within one year | 40/41 | €34,687 | €21,555 | -€13,132 | -37.9% |
| Trade receivables | 40 | €33,599 | €15,967 | -€17,632 | -52.5% |
| Other amounts receivable | 41 | €1,087 | €5,588 | +€4,501 | +414% |
| Cash at bank and in hand | 54/58 | €6,760 | €2,655 | -€4,105 | -60.7% |
| Deferred charges and accrued income | 490/1 | €1,280 | €458 | -€821 | -64.2% |
| Total equity and liabilities | 10/49 | €104,751 | €239,655 | +€134,904 | +129% |
| Equity | 10/15 | €16,325 | €23,617 | +€7,292 | +44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,325 | €18,617 | +€7,292 | +64.4% |
| Amounts payable | 17/49 | €88,426 | €216,038 | +€127,612 | +144% |
| Amounts payable after more than one year | 17 | - | €85,011 | +€85,011 | |
| Financial debts | 170/4 | - | €85,011 | +€85,011 | |
| Amounts payable within one year | 42/48 | €88,426 | €131,027 | +€42,601 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €8,476 | €25,862 | +€17,386 | +205% |
| Trade debts | 44 | €14,971 | €8,241 | -€6,730 | -45.0% |
| Suppliers | 440/4 | €14,971 | €8,241 | -€6,730 | -45.0% |
| Taxes, remuneration and social security | 45 | €607 | €413 | -€194 | -32.0% |
| Taxes | 450/3 | €607 | €413 | -€194 | -32.0% |
| Other amounts payable | 47/48 | €64,372 | €96,512 | +€32,140 | +49.9% |
| Non-recurring operating income | 76A | - | €17,906 | +€17,906 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,831 | €48,484 | +€40,653 | +519% |
| Other operating charges | 640/8 | €704 | €547 | -€158 | -22.4% |
| Gross operating margin | 9900 | €23,362 | €62,615 | +€39,253 | +168% |
| Operating profit (loss) | 9901 | €14,826 | €13,584 | -€1,242 | -8.4% |
| Financial charges | 65/66B | €589 | €6,292 | +€5,703 | +968% |
| Recurring financial charges | 65 | €589 | €6,292 | +€5,703 | +968% |
| Profit (loss) for the period before taxes | 9903 | €14,237 | €7,292 | -€6,945 | -48.8% |
| Income taxes | 67/77 | €2,913 | €0 | -€2,913 | -100% |
| Profit (loss) for the period | 9904 | €11,325 | €7,292 | -€4,033 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,325 | €7,292 | -€4,033 | -35.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.