T&J 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.
T&J Trans
Largest movements
- Receivables within one year -€24,255
down €24,255 (-27.6%), from €87,999 to €63,744
of which Trade receivables: -€22,321
- Tangible fixed assets -€16,120
down €16,120 (-99.1%), from €16,269 to €150
- Cash -€3,193
down €3,193 (-80.1%), from €3,987 to €794
mainly Tax, wage and social debts (-€44,921) and Current portion of long-term debt (-€5,973)
- Deferred charges and accrued income +€1,446
up €1,446 (+236%), from €612 to €2,058
- Tax, wage and social debts -€44,921
down €44,921 (-83.7%), from €53,656 to €8,735
of which Taxes: -€43,192
- Profit (loss) carried forward +€8,662
up €8,662 (+437%), from €1,984 to €10,645
- Current portion of long-term debt -€5,973
no longer reported in 2025 (was €5,973)
- Accrued charges and deferred income +€2,865
up €2,865 (+52.0%), from €5,515 to €8,380
- Trade debts -€2,833
down €2,833 (-17.7%), from €15,976 to €13,143
- Staff costs -€44,974
down €44,974 (-43.5%), from €103,312 to €58,338
- Gross operating margin -€39,499
down €39,499 (-29.8%), from €132,664 to €93,164
- Depreciation -€20,545
down €20,545 (-60.3%), from €34,075 to €13,531
- Other operating charges -€19,168
down €19,168 (-80.4%), from €23,834 to €4,667
- Financial charges +€3,504
up €3,504 (+79.4%), from €4,411 to €7,914
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 | €142,357 | €100,235 | -€42,121 | -29.6% |
| Fixed assets | 21/28 | €49,759 | €33,640 | -€16,120 | -32.4% |
| Tangible fixed assets | 22/27 | €16,269 | €150 | -€16,120 | -99.1% |
| Furniture and vehicles | 24 | €16,269 | €150 | -€16,120 | -99.1% |
| Financial fixed assets | 28 | €33,490 | €33,490 | = | 0.0% |
| Current assets | 29/58 | €92,597 | €66,595 | -€26,002 | -28.1% |
| Amounts receivable within one year | 40/41 | €87,999 | €63,744 | -€24,255 | -27.6% |
| Trade receivables | 40 | €86,064 | €63,744 | -€22,321 | -25.9% |
| Other amounts receivable | 41 | €1,934 | - | -€1,934 | |
| Cash at bank and in hand | 54/58 | €3,987 | €794 | -€3,193 | -80.1% |
| Deferred charges and accrued income | 490/1 | €612 | €2,058 | +€1,446 | +236% |
| Total equity and liabilities | 10/49 | €142,357 | €100,235 | -€42,121 | -29.6% |
| Equity | 10/15 | €11,984 | €20,645 | +€8,662 | +72.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,984 | €10,645 | +€8,662 | +437% |
| Amounts payable | 17/49 | €130,373 | €79,590 | -€50,783 | -39.0% |
| Amounts payable within one year | 42/48 | €124,858 | €71,210 | -€53,648 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €5,973 | - | -€5,973 | |
| Trade debts | 44 | €15,976 | €13,143 | -€2,833 | -17.7% |
| Suppliers | 440/4 | €15,976 | €13,143 | -€2,833 | -17.7% |
| Taxes, remuneration and social security | 45 | €53,656 | €8,735 | -€44,921 | -83.7% |
| Taxes | 450/3 | €47,660 | €4,468 | -€43,192 | -90.6% |
| Remuneration and social security | 454/9 | €5,996 | €4,267 | -€1,729 | -28.8% |
| Other amounts payable | 47/48 | €49,253 | €49,332 | +€79 | +0.2% |
| Accrued charges and deferred income | 492/3 | €5,515 | €8,380 | +€2,865 | +52.0% |
| Non-recurring operating income | 76A | - | €15,411 | +€15,411 | |
| Remuneration, social security and pensions | 62 | €103,312 | €58,338 | -€44,974 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,075 | €13,531 | -€20,545 | -60.3% |
| Other operating charges | 640/8 | €23,834 | €4,667 | -€19,168 | -80.4% |
| Gross operating margin | 9900 | €132,664 | €93,164 | -€39,499 | -29.8% |
| Operating profit (loss) | 9901 | -€28,558 | €16,629 | +€45,187 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €4,411 | €7,914 | +€3,504 | +79.4% |
| Recurring financial charges | 65 | €4,411 | €7,914 | +€3,504 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,969 | €8,724 | +€41,693 | |
| Income taxes | 67/77 | - | €62 | +€62 | |
| Profit (loss) for the period | 9904 | -€32,969 | €8,662 | +€41,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,969 | €8,662 | +€41,630 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.