VJ 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.
VJ TRANS
Largest movements
- Cash +€16,375
up €16,375 (+151.1%), from €10,839 to €27,213
mainly Net result for the year (+€23,106) and Tax, wage and social debts (+€2,734)
- Receivables within one year +€7,412
up €7,412 (+31.5%), from €23,525 to €30,937
of which Trade receivables: +€7,709
- Tangible fixed assets -€2,096
down €2,096 (-30.3%), from €6,915 to €4,819
of which Furniture and vehicles: -€1,478
- Deferred charges and accrued income -€1,792
down €1,792 (-44.3%), from €4,050 to €2,257
- Reserves +€23,106
up €23,106 (+84.1%), from €27,462 to €50,568
- Trade debts -€5,941
no longer reported in 2024 (was €5,941)
- Tax, wage and social debts +€2,734
up €2,734 (+39.5%), from €6,925 to €9,660
of which Taxes: +€1,498
- Turnover +€16,841
up €16,841 (+7.7%), from €219,513 to €236,355
- Purchases and services +€10,403
up €10,403 (+5.4%), from €191,800 to €202,203
- Gross operating margin +€6,439
up €6,439 (+23.2%), from €27,713 to €34,152
- Taxes -€2,756
down €2,756 (-29.3%), from €9,416 to €6,660
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,329 | €65,228 | +€19,899 | +43.9% |
| Fixed assets | 21/28 | €6,915 | €4,819 | -€2,096 | -30.3% |
| Tangible fixed assets | 22/27 | €6,915 | €4,819 | -€2,096 | -30.3% |
| Plant, machinery and equipment | 23 | €1,236 | €618 | -€618 | -50.0% |
| Furniture and vehicles | 24 | €5,679 | €4,201 | -€1,478 | -26.0% |
| Current assets | 29/58 | €38,413 | €60,408 | +€21,995 | +57.3% |
| Amounts receivable within one year | 40/41 | €23,525 | €30,937 | +€7,412 | +31.5% |
| Trade receivables | 40 | €1,059 | €8,768 | +€7,709 | +728.1% |
| Other amounts receivable | 41 | €22,466 | €22,170 | -€296 | -1.3% |
| Cash at bank and in hand | 54/58 | €10,839 | €27,213 | +€16,375 | +151.1% |
| Deferred charges and accrued income | 490/1 | €4,050 | €2,257 | -€1,792 | -44.3% |
| Total equity and liabilities | 10/49 | €45,329 | €65,228 | +€19,899 | +43.9% |
| Equity | 10/15 | €32,462 | €55,568 | +€23,106 | +71.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,462 | €50,568 | +€23,106 | +84.1% |
| Distributable reserves | 133 | €27,462 | €50,568 | +€23,106 | +84.1% |
| Amounts payable | 17/49 | €12,867 | €9,660 | -€3,207 | -24.9% |
| Amounts payable within one year | 42/48 | €12,867 | €9,660 | -€3,207 | -24.9% |
| Trade debts | 44 | €5,941 | - | -€5,941 | |
| Suppliers | 440/4 | €5,941 | - | -€5,941 | |
| Taxes, remuneration and social security | 45 | €6,925 | €9,660 | +€2,734 | +39.5% |
| Taxes | 450/3 | €6,925 | €8,423 | +€1,498 | +21.6% |
| Remuneration and social security | 454/9 | - | €1,236 | +€1,236 | |
| Turnover | 70 | €219,513 | €236,355 | +€16,841 | +7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €191,800 | €202,203 | +€10,403 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €2,096 | +€300 | +16.7% |
| Other operating charges | 640/8 | €2,226 | €2,113 | -€113 | -5.1% |
| Gross operating margin | 9900 | €27,713 | €34,152 | +€6,439 | +23.2% |
| Operating profit (loss) | 9901 | €23,691 | €29,943 | +€6,252 | +26.4% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €222 | €176 | -€46 | -20.5% |
| Recurring financial charges | 65 | €222 | €176 | -€46 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €23,469 | €29,767 | +€6,297 | +26.8% |
| Income taxes | 67/77 | €9,416 | €6,660 | -€2,756 | -29.3% |
| Profit (loss) for the period | 9904 | €14,053 | €23,106 | +€9,053 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,053 | €23,106 | +€9,053 | +64.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.