JSJ Xpress: 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.
JSJ Xpress
Largest movements
- Receivables within one year +€16,952
up €16,952, from €0 to €16,952
of which Trade receivables: +€14,933
- Stocks and contracts +€999
up €999 (+7.5%), from €13,387 to €14,386
- Cash -€480
down €480 (-30.6%), from €1,570 to €1,090
- Reserves -€25,000
no longer reported in 2025 (was €25,000)
- Other debts +€15,269
up €15,269 (+510%), from €2,993 to €18,262
- Contributions +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
of which Capital: +€20,000
- Profit (loss) carried forward +€8,191
up €8,191 (+37.8%), from -€21,646 to -€13,455
- Trade debts +€4,647
up €4,647 (+156%), from €2,974 to €7,621
- Turnover -€15,473
down €15,473 (-5.6%), from €278,028 to €262,555
- Purchases and services -€10,147
down €10,147 (-3.7%), from €274,130 to €263,983
- Gross operating margin -€5,326
down €5,326, from €3,898 to -€1,428
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,083 | €47,428 | +€17,345 | +57.7% |
| Formation expenses | 20 | €15,000 | €15,000 | = | 0.0% |
| Fixed assets | 21/28 | €126 | - | -€126 | |
| Tangible fixed assets | 22/27 | €126 | - | -€126 | |
| Plant, machinery and equipment | 23 | €126 | - | -€126 | |
| Current assets | 29/58 | €14,957 | €32,428 | +€17,471 | +117% |
| Stocks and contracts in progress | 3 | €13,387 | €14,386 | +€999 | +7.5% |
| Stocks | 30/36 | €13,387 | €14,386 | +€999 | +7.5% |
| Amounts receivable within one year | 40/41 | €0 | €16,952 | +€16,952 | |
| Trade receivables | 40 | €0 | €14,933 | +€14,933 | |
| Other amounts receivable | 41 | - | €2,019 | +€2,019 | |
| Cash at bank and in hand | 54/58 | €1,570 | €1,090 | -€480 | -30.6% |
| Total equity and liabilities | 10/49 | €30,083 | €47,428 | +€17,345 | +57.7% |
| Equity | 10/15 | €23,354 | €21,545 | -€1,809 | -7.7% |
| Contributions | 10/11 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Capital | 10 | - | €20,000 | +€20,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Contributions outside capital | 11 | - | €15,000 | +€15,000 | |
| Other | 1109/19 | - | €15,000 | +€15,000 | |
| Reserves | 13 | €25,000 | - | -€25,000 | |
| Non-distributable reserves | 130/1 | €25,000 | - | -€25,000 | |
| Other | 1319 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | -€21,646 | -€13,455 | +€8,191 | +37.8% |
| Amounts payable | 17/49 | €6,729 | €25,883 | +€19,154 | +285% |
| Amounts payable within one year | 42/48 | €6,729 | €25,883 | +€19,154 | +285% |
| Trade debts | 44 | €2,974 | €7,621 | +€4,647 | +156% |
| Suppliers | 440/4 | €2,974 | €7,621 | +€4,647 | +156% |
| Taxes, remuneration and social security | 45 | €762 | - | -€762 | |
| Taxes | 450/3 | €762 | - | -€762 | |
| Other amounts payable | 47/48 | €2,993 | €18,262 | +€15,269 | +510% |
| Turnover | 70 | €278,028 | €262,555 | -€15,473 | -5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €274,130 | €263,983 | -€10,147 | -3.7% |
| Remuneration, social security and pensions | 62 | €1,609 | €879 | -€730 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | - | -€126 | |
| Other operating charges | 640/8 | €614 | €1,087 | +€473 | +77.0% |
| Gross operating margin | 9900 | €3,898 | -€1,428 | -€5,326 | |
| Operating profit (loss) | 9901 | €1,549 | -€3,394 | -€4,943 | |
| Financial income | 75/76B | €434 | - | -€434 | |
| Recurring financial income | 75 | €434 | - | -€434 | |
| Financial charges | 65/66B | - | €2,225 | +€2,225 | |
| Recurring financial charges | 65 | - | €2,225 | +€2,225 | |
| Profit (loss) for the period before taxes | 9903 | €1,983 | -€5,619 | -€7,602 | |
| Profit (loss) for the period | 9904 | €1,983 | -€5,619 | -€7,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,983 | -€5,619 | -€7,602 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.