JTS 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.
JTS TRANS
Largest movements
- Tangible fixed assets +€106,343
up €106,343 (+151%), from €70,205 to €176,549
- Cash +€102,868
up €102,868 (+73.1%), from €140,652 to €243,520
mainly Other debts (+€274,208) and Net result for the year (+€93,010)
- Receivables within one year -€86,083
down €86,083 (-53.9%), from €159,786 to €73,702
of which Trade receivables: -€84,096
- Deferred charges and accrued income -€83,766
down €83,766 (-92.6%), from €90,478 to €6,712
- Other debts +€274,208
up €274,208 (+436%), from €62,850 to €337,059
- Reserves -€166,729
down €166,729 (-100%), from €166,729 to €0
- Debts after one year -€62,762
down €62,762 (-60.0%), from €104,678 to €41,917
- Trade debts -€5,967
down €5,967 (-20.5%), from €29,112 to €23,145
- Depreciation +€27,161
up €27,161 (+129%), from €20,996 to €48,157
- Gross operating margin +€6,319
up €6,319 (+3.3%), from €193,633 to €199,952
- Other operating charges +€6,034
up €6,034 (+29.1%), from €20,746 to €26,781
- Taxes +€4,635
up €4,635 (+25.9%), from €17,887 to €22,521
- Financial charges +€2,720
up €2,720 (+40.2%), from €6,764 to €9,484
of which Financial charges: +€2,720
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 | €461,121 | €500,482 | +€39,361 | +8.5% |
| Fixed assets | 21/28 | €70,205 | €176,549 | +€106,343 | +151% |
| Tangible fixed assets | 22/27 | €70,205 | €176,549 | +€106,343 | +151% |
| Furniture and vehicles | 24 | €70,205 | €176,549 | +€106,343 | +151% |
| Current assets | 29/58 | €390,915 | €323,934 | -€66,982 | -17.1% |
| Amounts receivable within one year | 40/41 | €159,786 | €73,702 | -€86,083 | -53.9% |
| Trade receivables | 40 | €157,483 | €73,387 | -€84,096 | -53.4% |
| Other amounts receivable | 41 | €2,302 | €315 | -€1,987 | -86.3% |
| Cash at bank and in hand | 54/58 | €140,652 | €243,520 | +€102,868 | +73.1% |
| Deferred charges and accrued income | 490/1 | €90,478 | €6,712 | -€83,766 | -92.6% |
| Total equity and liabilities | 10/49 | €461,121 | €500,482 | +€39,361 | +8.5% |
| Equity | 10/15 | €171,729 | €5,000 | -€166,729 | -97.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €166,729 | €0 | -€166,729 | -100% |
| Distributable reserves | 133 | €166,729 | €0 | -€166,729 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €289,391 | €495,482 | +€206,091 | +71.2% |
| Amounts payable after more than one year | 17 | €104,678 | €41,917 | -€62,762 | -60.0% |
| Financial debts | 170/4 | €104,678 | €41,917 | -€62,762 | -60.0% |
| Amounts payable within one year | 42/48 | €184,713 | €453,566 | +€268,853 | +146% |
| Current portion of amounts payable after more than one year | 42 | €61,450 | €62,762 | +€1,312 | +2.1% |
| Trade debts | 44 | €29,112 | €23,145 | -€5,967 | -20.5% |
| Suppliers | 440/4 | €29,112 | €23,145 | -€5,967 | -20.5% |
| Taxes, remuneration and social security | 45 | €31,302 | €30,600 | -€701 | -2.2% |
| Taxes | 450/3 | €31,302 | €30,600 | -€701 | -2.2% |
| Other amounts payable | 47/48 | €62,850 | €337,059 | +€274,208 | +436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,996 | €48,157 | +€27,161 | +129% |
| Other operating charges | 640/8 | €20,746 | €26,781 | +€6,034 | +29.1% |
| Non-recurring operating charges | 66A | €41,950 | - | -€41,950 | |
| Gross operating margin | 9900 | €193,633 | €199,952 | +€6,319 | +3.3% |
| Operating profit (loss) | 9901 | €109,941 | €125,014 | +€15,073 | +13.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,764 | €9,484 | +€2,720 | +40.2% |
| Recurring financial charges | 65 | €6,764 | €9,484 | +€2,720 | +40.2% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €103,177 | €115,531 | +€12,354 | +12.0% |
| Income taxes | 67/77 | €17,887 | €22,521 | +€4,635 | +25.9% |
| Profit (loss) for the period | 9904 | €85,290 | €93,010 | +€7,719 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,290 | €93,010 | +€7,719 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.