JS CARRELAGE: 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 CARRELAGE
Largest movements
- Receivables within one year +€15,670
up €15,670 (+88.0%), from €17,810 to €33,479
of which Trade receivables: +€27,321
- Tangible fixed assets -€9,828
down €9,828 (-24.6%), from €40,000 to €30,172
of which Plant, machinery and equipment: -€6,295
- Profit (loss) carried forward -€56,438
down €56,438, from €45,724 to -€10,714
- Trade debts +€43,429
up €43,429 (+7244.5%), from €599 to €44,028
- Advances received +€21,471
new in 2025: €21,471
- Tax, wage and social debts -€2,168
down €2,168 (-19.0%), from €11,431 to €9,263
of which Taxes: -€2,199
- Gross operating margin -€92,906
down €92,906, from €56,679 to -€36,227
- Depreciation +€13,818
new in 2025: €13,818
- Taxes -€11,431
no longer reported in 2025 (was €11,431)
- Staff costs +€3,394
new in 2025: €3,394
- Financial charges +€3,258
new in 2025: €3,258
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,810 | €64,048 | +€6,238 | +10.8% |
| Fixed assets | 21/28 | €40,000 | €30,172 | -€9,828 | -24.6% |
| Tangible fixed assets | 22/27 | €40,000 | €30,172 | -€9,828 | -24.6% |
| Plant, machinery and equipment | 23 | €29,400 | €23,105 | -€6,295 | -21.4% |
| Furniture and vehicles | 24 | €10,600 | €7,067 | -€3,533 | -33.3% |
| Current assets | 29/58 | €17,810 | €33,876 | +€16,066 | +90.2% |
| Amounts receivable within one year | 40/41 | €17,810 | €33,479 | +€15,670 | +88.0% |
| Trade receivables | 40 | - | €27,321 | +€27,321 | |
| Other amounts receivable | 41 | €17,810 | €6,159 | -€11,651 | -65.4% |
| Cash at bank and in hand | 54/58 | - | €357 | +€357 | |
| Deferred charges and accrued income | 490/1 | - | €40 | +€40 | |
| Total equity and liabilities | 10/49 | €57,810 | €64,048 | +€6,238 | +10.8% |
| Equity | 10/15 | €45,724 | -€10,714 | -€56,438 | |
| Profit (loss) carried forward | 14 | €45,724 | -€10,714 | -€56,438 | |
| Amounts payable | 17/49 | €12,086 | €74,762 | +€62,676 | +518.6% |
| Amounts payable within one year | 42/48 | €12,030 | €74,762 | +€62,732 | +521.4% |
| Trade debts | 44 | €599 | €44,028 | +€43,429 | +7244.5% |
| Suppliers | 440/4 | €599 | €44,028 | +€43,429 | +7244.5% |
| Advances received on contracts in progress | 46 | - | €21,471 | +€21,471 | |
| Taxes, remuneration and social security | 45 | €11,431 | €9,263 | -€2,168 | -19.0% |
| Taxes | 450/3 | €11,431 | €9,231 | -€2,199 | -19.2% |
| Remuneration and social security | 454/9 | - | €31 | +€31 | |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Remuneration, social security and pensions | 62 | - | €3,394 | +€3,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13,818 | +€13,818 | |
| Other operating charges | 640/8 | €56 | €386 | +€331 | +594.1% |
| Gross operating margin | 9900 | €56,679 | -€36,227 | -€92,906 | |
| Operating profit (loss) | 9901 | €56,623 | -€53,825 | -€110,448 | |
| Financial income | 75/76B | €531 | €645 | +€114 | +21.5% |
| Recurring financial income | 75 | €531 | €645 | +€114 | +21.5% |
| Financial charges | 65/66B | - | €3,258 | +€3,258 | |
| Recurring financial charges | 65 | - | €3,258 | +€3,258 | |
| Profit (loss) for the period before taxes | 9903 | €57,155 | -€56,438 | -€113,592 | |
| Income taxes | 67/77 | €11,431 | - | -€11,431 | |
| Profit (loss) for the period | 9904 | €45,724 | -€56,438 | -€102,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,724 | -€56,438 | -€102,161 |
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 12 October 2026 via checked.be.