JSS TRANS: 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.
JSS TRANS
Largest movements
- Tangible fixed assets -€41,625
down €41,625 (-22.8%), from €182,683 to €141,059
of which Leasing and similar rights: -€40,116
- Cash -€5,510
down €5,510 (-90.1%), from €6,115 to €604
mainly Debts after one year (-€49,782) and Contributions, distributions and other (-€10,000)
- Intangible fixed assets -€3,252
down €3,252 (-14.2%), from €22,855 to €19,603
- Debts after one year -€49,782
down €49,782 (-29.6%), from €168,218 to €118,435
- Tax, wage and social debts -€7,190
down €7,190 (-27.2%), from €26,471 to €19,281
of which Remuneration and social security: -€4,237
- Trade debts +€4,092
up €4,092 (+23.5%), from €17,380 to €21,472
- Financial charges -€3,239
down €3,239 (-18.6%), from €17,386 to €14,147
- Staff costs -€2,080
down €2,080 (-3.1%), from €66,040 to €63,960
- Taxes +€1,934
up €1,934 (+250.4%), from €772 to €2,707
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 | €309,927 | €256,272 | -€53,655 | -17.3% |
| Fixed assets | 21/28 | €205,539 | €160,662 | -€44,877 | -21.8% |
| Intangible fixed assets | 21 | €22,855 | €19,603 | -€3,252 | -14.2% |
| Tangible fixed assets | 22/27 | €182,683 | €141,059 | -€41,625 | -22.8% |
| Plant, machinery and equipment | 23 | €1,443 | €755 | -€688 | -47.7% |
| Furniture and vehicles | 24 | €1,444 | €623 | -€821 | -56.9% |
| Leasing and similar rights | 25 | €179,797 | €139,681 | -€40,116 | -22.3% |
| Current assets | 29/58 | €104,389 | €95,611 | -€8,778 | -8.4% |
| Amounts receivable within one year | 40/41 | €96,750 | €94,944 | -€1,805 | -1.9% |
| Trade receivables | 40 | €64,675 | €63,099 | -€1,576 | -2.4% |
| Other amounts receivable | 41 | €32,075 | €31,845 | -€230 | -0.7% |
| Cash at bank and in hand | 54/58 | €6,115 | €604 | -€5,510 | -90.1% |
| Deferred charges and accrued income | 490/1 | €1,524 | €62 | -€1,462 | -95.9% |
| Total equity and liabilities | 10/49 | €309,927 | €256,272 | -€53,655 | -17.3% |
| Equity | 10/15 | €49,252 | €47,302 | -€1,950 | -4.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,752 | €44,802 | -€1,950 | -4.2% |
| Amounts payable | 17/49 | €260,675 | €208,971 | -€51,704 | -19.8% |
| Amounts payable after more than one year | 17 | €168,218 | €118,435 | -€49,782 | -29.6% |
| Financial debts | 170/4 | €168,218 | €118,435 | -€49,782 | -29.6% |
| Amounts payable within one year | 42/48 | €92,457 | €90,535 | -€1,922 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €47,086 | €49,782 | +€2,696 | +5.7% |
| Trade debts | 44 | €17,380 | €21,472 | +€4,092 | +23.5% |
| Suppliers | 440/4 | €17,380 | €21,472 | +€4,092 | +23.5% |
| Taxes, remuneration and social security | 45 | €26,471 | €19,281 | -€7,190 | -27.2% |
| Taxes | 450/3 | €15,346 | €12,393 | -€2,953 | -19.2% |
| Remuneration and social security | 454/9 | €11,125 | €6,888 | -€4,237 | -38.1% |
| Other amounts payable | 47/48 | €1,521 | - | -€1,521 | |
| Remuneration, social security and pensions | 62 | €66,040 | €63,960 | -€2,080 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,301 | €44,877 | -€424 | -0.9% |
| Other operating charges | 640/8 | €1,874 | €2,710 | +€836 | +44.6% |
| Gross operating margin | 9900 | €137,639 | €136,450 | -€1,189 | -0.9% |
| Operating profit (loss) | 9901 | €24,423 | €24,903 | +€479 | +2.0% |
| Financial charges | 65/66B | €17,386 | €14,147 | -€3,239 | -18.6% |
| Recurring financial charges | 65 | €17,386 | €14,147 | -€3,239 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €7,038 | €10,756 | +€3,718 | +52.8% |
| Income taxes | 67/77 | €772 | €2,707 | +€1,934 | +250.4% |
| Profit (loss) for the period | 9904 | €6,265 | €8,050 | +€1,784 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,265 | €8,050 | +€1,784 | +28.5% |
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 9 October 2026 via checked.be.