TRANSPORTS JONATHAN GÉRARD: what changed
What changed
TRANSPORTS JONATHAN GÉRARD
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€43,042
2024 · -€4,977+€48,018
Equity
€75,789
2024 · €32,747+€43,042
Cash
€99,685
2024 · €100,452-€767
Balance sheet total
€2.5m
2024 · €1.7m+€845,803
Largest movements
Assets
- Tangible fixed assets +€845,802
up €845,802 (+95.6%), from €884,508 to €1.7m
of which Leasing and similar rights: +€782,650
- Deferred charges and accrued income -€27,133
down €27,133 (-41.0%), from €66,251 to €39,118
Equity and liabilities
- Debts after one year +€826,933
up €826,933 (+167%), from €495,218 to €1.3m
- Tax, wage and social debts -€89,214
down €89,214 (-33.4%), from €266,765 to €177,551
of which Taxes: -€64,934
- Current portion of long-term debt +€72,089
up €72,089 (+21.6%), from €333,069 to €405,158
- Profit (loss) carried forward +€43,042
up €43,042 (+155%), from €27,747 to €70,789
Income statement
- Gross operating margin +€460,294
up €460,294 (+35.2%), from €1.3m to €1.8m
- Staff costs +€159,191
up €159,191 (+20.0%), from €795,662 to €954,854
- Other operating charges +€102,466
up €102,466 (+60.7%), from €168,867 to €271,332
- Depreciation +€96,243
up €96,243 (+33.4%), from €288,376 to €384,619
- Financial charges +€54,530
up €54,530 (+90.9%), from €60,002 to €114,532
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
-€4,977
Gross operating margin
+€460,294
Staff costs
-€159,191
Depreciation
-€96,243
Other operating charges
-€102,466
Financial income
+€155
Financial charges
-€54,530
Result 2025
€43,042
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
+€343,788
Investment
-€1.2m
Financing
+€899,022
Cash 2024
€100,452
From operations (derived)
+€343,788
Net result for the year
+€43,042
Depreciation
+€384,619
Smaller working-capital items
-€312
Receivables within one year
-€14,533
Deferred charges and accrued income
+€27,133
Trade debts
-€6,947
Tax, wage and social debts
-€89,214
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€899,022
Debts after one year
+€826,933
Current portion of long-term debt
+€72,089
Cash 2025
€99,685
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,690,636 | €2,536,439 | +€845,803 | +50.0% |
| Formation expenses | 20 | €1,846 | €1,273 | -€573 | -31.0% |
| Fixed assets | 21/28 | €893,100 | €1,752,631 | +€859,531 | +96.2% |
| Tangible fixed assets | 22/27 | €884,508 | €1,730,310 | +€845,802 | +95.6% |
| Plant, machinery and equipment | 23 | €13,601 | €13,126 | -€475 | -3.5% |
| Furniture and vehicles | 24 | €75,624 | €139,251 | +€63,627 | +84.1% |
| Leasing and similar rights | 25 | €795,283 | €1,577,933 | +€782,650 | +98.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €8,592 | €22,321 | +€13,730 | +160% |
| Current assets | 29/58 | €795,690 | €782,535 | -€13,156 | -1.7% |
| Stocks and contracts in progress | 3 | €33,302 | €33,514 | +€212 | +0.6% |
| Stocks | 30/36 | €33,302 | €33,514 | +€212 | +0.6% |
| Amounts receivable within one year | 40/41 | €595,685 | €610,218 | +€14,533 | +2.4% |
| Trade receivables | 40 | €531,763 | €544,677 | +€12,914 | +2.4% |
| Other amounts receivable | 41 | €63,922 | €65,540 | +€1,619 | +2.5% |
| Cash at bank and in hand | 54/58 | €100,452 | €99,685 | -€767 | -0.8% |
| Deferred charges and accrued income | 490/1 | €66,251 | €39,118 | -€27,133 | -41.0% |
| Total equity and liabilities | 10/49 | €1,690,636 | €2,536,439 | +€845,803 | +50.0% |
| Equity | 10/15 | €32,747 | €75,789 | +€43,042 | +131% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,747 | €70,789 | +€43,042 | +155% |
| Amounts payable | 17/49 | €1,657,889 | €2,460,650 | +€802,761 | +48.4% |
| Amounts payable after more than one year | 17 | €495,218 | €1,322,151 | +€826,933 | +167% |
| Financial debts | 170/4 | €495,218 | €1,322,151 | +€826,933 | +167% |
| Amounts payable within one year | 42/48 | €1,162,571 | €1,138,499 | -€24,072 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €333,069 | €405,158 | +€72,089 | +21.6% |
| Trade debts | 44 | €562,738 | €555,790 | -€6,947 | -1.2% |
| Suppliers | 440/4 | €562,738 | €555,790 | -€6,947 | -1.2% |
| Taxes, remuneration and social security | 45 | €266,765 | €177,551 | -€89,214 | -33.4% |
| Taxes | 450/3 | €123,842 | €58,908 | -€64,934 | -52.4% |
| Remuneration and social security | 454/9 | €142,923 | €118,643 | -€24,280 | -17.0% |
| Accrued charges and deferred income | 492/3 | €100 | €0 | -€100 | -100% |
| Remuneration, social security and pensions | 62 | €795,662 | €954,854 | +€159,191 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288,376 | €384,619 | +€96,243 | +33.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €168,867 | €271,332 | +€102,466 | +60.7% |
| Gross operating margin | 9900 | €1,306,039 | €1,766,333 | +€460,294 | +35.2% |
| Operating profit (loss) | 9901 | €53,134 | €155,528 | +€102,394 | +193% |
| Financial income | 75/76B | €1,891 | €2,046 | +€155 | +8.2% |
| Recurring financial income | 75 | €1,891 | €2,046 | +€155 | +8.2% |
| Financial charges | 65/66B | €60,002 | €114,532 | +€54,530 | +90.9% |
| Recurring financial charges | 65 | €60,002 | €114,532 | +€54,530 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,977 | €43,042 | +€48,018 | |
| Profit (loss) for the period | 9904 | -€4,977 | €43,042 | +€48,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,977 | €43,042 | +€48,018 |
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 4 November 2026 via checked.be.