P & J TRANSPORT: what changed
What changed
P & J TRANSPORT
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€14,742
2024 · €4,555+€10,187
Equity
€20,415
2024 · €6,506+€13,909
Cash
€8,305
2024 · €8,179+€126
Balance sheet total
€84,884
2024 · €61,569+€23,316
Largest movements
Assets
- Tangible fixed assets +€27,743
up €27,743 (+82.8%), from €33,509 to €61,252
of which Furniture and vehicles: +€28,183
- Receivables within one year -€6,639
down €6,639 (-36.8%), from €18,034 to €11,394
of which Trade receivables: -€7,604
- Current investments +€1,520
up €1,520 (+89.4%), from €1,701 to €3,221
Equity and liabilities
- Current portion of long-term debt +€9,218
up €9,218 (+94.8%), from €9,723 to €18,942
- Reserves +€7,500
new in 2025: €7,500
- Profit (loss) carried forward +€6,409
up €6,409 (+425%), from €1,506 to €7,915
- Short-term financial debts +€2,501
up €2,501 (+25,035%), from €10 to €2,511
- Debts after one year -€2,320
down €2,320 (-9.3%), from €24,929 to €22,608
Income statement
- Gross operating margin +€23,597
up €23,597 (+63.6%), from €37,101 to €60,697
- Depreciation +€10,982
up €10,982 (+122%), from €9,025 to €20,007
- Taxes +€3,647
up €3,647 (+214%), from €1,704 to €5,351
- Financial charges -€657
down €657 (-17.9%), from €3,670 to €3,012
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,555
Gross operating margin
+€23,597
Depreciation
-€10,982
Other operating charges
+€534
Financial income
+€28
Financial charges
+€657
Taxes
-€3,647
Result 2025
€14,742
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,831
Investment
-€49,270
Financing
+€8,566
Cash 2024
€8,179
From operations (derived)
+€40,831
Net result for the year
+€14,742
Depreciation
+€20,007
Receivables within one year
+€6,639
Deferred charges and accrued income
-€565
Trade debts
-€372
Tax, wage and social debts
+€737
Other debts
-€358
Investment (derived)
-€49,270
Investment in fixed assets (net)
-€47,750
Current investments
-€1,520
Financing
+€8,566
Debts after one year
-€2,320
Current portion of long-term debt
+€9,218
Short-term financial debts
+€2,501
Contributions, distributions and other
-€833
Cash 2025
€8,305
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,569 | €84,884 | +€23,316 | +37.9% |
| Fixed assets | 21/28 | €33,509 | €61,252 | +€27,743 | +82.8% |
| Tangible fixed assets | 22/27 | €33,509 | €61,252 | +€27,743 | +82.8% |
| Plant, machinery and equipment | 23 | €3,521 | €3,081 | -€440 | -12.5% |
| Furniture and vehicles | 24 | €29,987 | €58,170 | +€28,183 | +94.0% |
| Current assets | 29/58 | €28,060 | €23,633 | -€4,428 | -15.8% |
| Amounts receivable within one year | 40/41 | €18,034 | €11,394 | -€6,639 | -36.8% |
| Trade receivables | 40 | €10,033 | €2,429 | -€7,604 | -75.8% |
| Other amounts receivable | 41 | €8,001 | €8,966 | +€965 | +12.1% |
| Current investments | 50/53 | €1,701 | €3,221 | +€1,520 | +89.4% |
| Cash at bank and in hand | 54/58 | €8,179 | €8,305 | +€126 | +1.5% |
| Deferred charges and accrued income | 490/1 | €147 | €712 | +€565 | +385% |
| Total equity and liabilities | 10/49 | €61,569 | €84,884 | +€23,316 | +37.9% |
| Equity | 10/15 | €6,506 | €20,415 | +€13,909 | +214% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €7,500 | +€7,500 | |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | €1,506 | €7,915 | +€6,409 | +425% |
| Amounts payable | 17/49 | €55,063 | €64,469 | +€9,407 | +17.1% |
| Amounts payable after more than one year | 17 | €24,929 | €22,608 | -€2,320 | -9.3% |
| Financial debts | 170/4 | €24,929 | €22,608 | -€2,320 | -9.3% |
| Amounts payable within one year | 42/48 | €30,134 | €41,861 | +€11,727 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €9,723 | €18,942 | +€9,218 | +94.8% |
| Financial debts | 43 | €10 | €2,511 | +€2,501 | +25,035% |
| Credit institutions | 430/8 | €10 | €2,511 | +€2,501 | +25,035% |
| Trade debts | 44 | €850 | €478 | -€372 | -43.7% |
| Suppliers | 440/4 | €850 | €478 | -€372 | -43.7% |
| Taxes, remuneration and social security | 45 | €1,278 | €2,015 | +€737 | +57.7% |
| Taxes | 450/3 | €978 | €715 | -€263 | -26.9% |
| Remuneration and social security | 454/9 | €300 | €1,300 | +€1,000 | +333% |
| Other amounts payable | 47/48 | €18,273 | €17,915 | -€358 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,025 | €20,007 | +€10,982 | +122% |
| Other operating charges | 640/8 | €18,149 | €17,615 | -€534 | -2.9% |
| Gross operating margin | 9900 | €37,101 | €60,697 | +€23,597 | +63.6% |
| Operating profit (loss) | 9901 | €9,927 | €23,076 | +€13,149 | +132% |
| Financial income | 75/76B | €1 | €29 | +€28 | +1,926% |
| Recurring financial income | 75 | €1 | €29 | +€28 | +1,926% |
| Financial charges | 65/66B | €3,670 | €3,012 | -€657 | -17.9% |
| Recurring financial charges | 65 | €3,670 | €3,012 | -€657 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €6,259 | €20,093 | +€13,834 | +221% |
| Income taxes | 67/77 | €1,704 | €5,351 | +€3,647 | +214% |
| Profit (loss) for the period | 9904 | €4,555 | €14,742 | +€10,187 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €4,555 | €14,742 | +€10,187 | +224% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.