JSB TRANSPORTS: 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.
JSB TRANSPORTS
Largest movements
- Cash +€18,667
up €18,667 (+45.1%), from €41,383 to €60,050
mainly Tax, wage and social debts (+€80,728) and Trade debts (+€35,438)
- Receivables within one year +€6,740
up €6,740 (+3.9%), from €174,581 to €181,321
of which Other amounts receivable: +€90,192
- Tangible fixed assets +€4,592
up €4,592 (+8.1%), from €56,741 to €61,333
- Deferred charges and accrued income +€3,923
up €3,923 (+60.0%), from €6,539 to €10,461
- Tax, wage and social debts +€80,728
up €80,728 (+117%), from €68,917 to €149,645
of which Taxes: +€76,066
- Profit (loss) carried forward -€69,422
down €69,422 (-40.9%), from €169,892 to €100,470
- Trade debts +€35,438
up €35,438 (+720%), from €4,925 to €40,363
- Debts after one year -€7,954
down €7,954 (-35.7%), from €22,299 to €14,344
- Other debts -€4,120
down €4,120 (-22.5%), from €18,344 to €14,224
- Other operating charges +€145,768
up €145,768 (+123%), from €118,890 to €264,658
- Taxes +€49,376
up €49,376, from -€38,311 to €11,064
- Gross operating margin +€35,462
up €35,462 (+10.6%), from €335,068 to €370,530
- Depreciation +€11,196
up €11,196 (+129%), from €8,711 to €19,908
- Financial income +€8,329
up €8,329 (+41,644,250%), from €0 to €8,329
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 | €293,378 | €328,500 | +€35,122 | +12.0% |
| Fixed assets | 21/28 | €70,876 | €76,668 | +€5,792 | +8.2% |
| Tangible fixed assets | 22/27 | €56,741 | €61,333 | +€4,592 | +8.1% |
| Furniture and vehicles | 24 | €56,741 | €61,333 | +€4,592 | +8.1% |
| Financial fixed assets | 28 | €14,135 | €15,335 | +€1,200 | +8.5% |
| Current assets | 29/58 | €222,502 | €251,832 | +€29,330 | +13.2% |
| Amounts receivable within one year | 40/41 | €174,581 | €181,321 | +€6,740 | +3.9% |
| Trade receivables | 40 | €130,415 | €46,963 | -€83,452 | -64.0% |
| Other amounts receivable | 41 | €44,167 | €134,358 | +€90,192 | +204% |
| Cash at bank and in hand | 54/58 | €41,383 | €60,050 | +€18,667 | +45.1% |
| Deferred charges and accrued income | 490/1 | €6,539 | €10,461 | +€3,923 | +60.0% |
| Total equity and liabilities | 10/49 | €293,378 | €328,500 | +€35,122 | +12.0% |
| Equity | 10/15 | €171,392 | €101,970 | -€69,422 | -40.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,500 | +€1,500 | |
| Share premium | 1100/10 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | €169,892 | €100,470 | -€69,422 | -40.9% |
| Amounts payable | 17/49 | €121,986 | €226,531 | +€104,545 | +85.7% |
| Amounts payable after more than one year | 17 | €22,299 | €14,344 | -€7,954 | -35.7% |
| Financial debts | 170/4 | €22,299 | €14,344 | -€7,954 | -35.7% |
| Amounts payable within one year | 42/48 | €99,687 | €212,186 | +€112,499 | +113% |
| Current portion of amounts payable after more than one year | 42 | €7,501 | €7,954 | +€453 | +6.0% |
| Trade debts | 44 | €4,925 | €40,363 | +€35,438 | +720% |
| Suppliers | 440/4 | €4,925 | €40,363 | +€35,438 | +720% |
| Taxes, remuneration and social security | 45 | €68,917 | €149,645 | +€80,728 | +117% |
| Taxes | 450/3 | €63,321 | €139,388 | +€76,066 | +120% |
| Remuneration and social security | 454/9 | €5,596 | €10,257 | +€4,661 | +83.3% |
| Other amounts payable | 47/48 | €18,344 | €14,224 | -€4,120 | -22.5% |
| Remuneration, social security and pensions | 62 | €64,362 | €61,372 | -€2,990 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,711 | €19,908 | +€11,196 | +129% |
| Other operating charges | 640/8 | €118,890 | €264,658 | +€145,768 | +123% |
| Gross operating margin | 9900 | €335,068 | €370,530 | +€35,462 | +10.6% |
| Operating profit (loss) | 9901 | €143,105 | €24,592 | -€118,513 | -82.8% |
| Financial income | 75/76B | €0 | €8,329 | +€8,329 | +41,644,250% |
| Recurring financial income | 75 | €0 | €8,329 | +€8,329 | +41,644,250% |
| Financial charges | 65/66B | €2,767 | €5,656 | +€2,889 | +104% |
| Recurring financial charges | 65 | €2,767 | €5,656 | +€2,889 | +104% |
| Profit (loss) for the period before taxes | 9903 | €140,338 | €27,265 | -€113,073 | -80.6% |
| Income taxes | 67/77 | -€38,311 | €11,064 | +€49,376 | |
| Profit (loss) for the period | 9904 | €178,649 | €16,201 | -€162,449 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €178,649 | €16,201 | -€162,449 | -90.9% |
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 25 October 2026 via checked.be.