BISTRATRANS: what changed
Two fiscal 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.
BISTRATRANS
Largest movements
- Cash +€237,193
up €237,193 (+75.3%), from €315,075 to €552,269
mainly Receivables after one year (+€180,000) and Current investments (+€125,000)
- Receivables within one year +€198,147
up €198,147 (+61.6%), from €321,889 to €520,035
of which Other amounts receivable: +€205,003
- Receivables after one year -€180,000
no longer reported in 2024 (was €180,000)
- Current investments -€125,000
down €125,000 (-73.0%), from €171,135 to €46,135
- Tangible fixed assets +€48,888
up €48,888 (+22.5%), from €216,908 to €265,796
of which Furniture and vehicles: +€58,076
- Debts after one year +€100,000
new in 2024: €100,000
- Reserves +€93,220
up €93,220 (+57.5%), from €162,044 to €255,264
of which Distributable reserves: +€93,220
- Trade debts -€51,387
down €51,387 (-79.7%), from €64,499 to €13,112
- Current portion of long-term debt +€33,910
new in 2024: €33,910
- Gross operating margin -€203,276
down €203,276 (-29.9%), from €680,656 to €477,380
- Write-downs -€79,227
no longer reported in 2024 (was €79,227)
- Taxes -€51,477
down €51,477 (-56.7%), from €90,816 to €39,339
- Staff costs -€35,405
down €35,405 (-10.4%), from €340,809 to €305,404
- Depreciation +€13,689
up €13,689 (+55.1%), from €24,829 to €38,518
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 | €1,208,785 | €1,384,735 | +€175,950 | +14.6% |
| Fixed assets | 21/28 | €217,408 | €266,296 | +€48,888 | +22.5% |
| Tangible fixed assets | 22/27 | €216,908 | €265,796 | +€48,888 | +22.5% |
| Land and buildings | 22 | €196,166 | €190,097 | -€6,069 | -3.1% |
| Plant, machinery and equipment | 23 | €2,535 | €1,518 | -€1,017 | -40.1% |
| Furniture and vehicles | 24 | €14,002 | €72,079 | +€58,076 | +414.8% |
| Other tangible fixed assets | 26 | €4,204 | €2,102 | -€2,102 | -50.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €991,377 | €1,118,439 | +€127,062 | +12.8% |
| Amounts receivable after more than one year | 29 | €180,000 | - | -€180,000 | |
| Other amounts receivable | 291 | €180,000 | - | -€180,000 | |
| Amounts receivable within one year | 40/41 | €321,889 | €520,035 | +€198,147 | +61.6% |
| Trade receivables | 40 | €306,995 | €300,138 | -€6,857 | -2.2% |
| Other amounts receivable | 41 | €14,894 | €219,897 | +€205,003 | +1376.4% |
| Current investments | 50/53 | €171,135 | €46,135 | -€125,000 | -73.0% |
| Cash at bank and in hand | 54/58 | €315,075 | €552,269 | +€237,193 | +75.3% |
| Deferred charges and accrued income | 490/1 | €3,278 | - | -€3,278 | |
| Total equity and liabilities | 10/49 | €1,208,785 | €1,384,735 | +€175,950 | +14.6% |
| Equity | 10/15 | €980,629 | €1,073,848 | +€93,218 | +9.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €162,044 | €255,264 | +€93,220 | +57.5% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €140,815 | €234,035 | +€93,220 | +66.2% |
| Profit (loss) carried forward | 14 | €793,796 | €793,794 | -€2 | 0.0% |
| Amounts payable | 17/49 | €228,156 | €310,888 | +€82,732 | +36.3% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €228,156 | €210,888 | -€17,268 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | - | €33,910 | +€33,910 | |
| Financial debts | 43 | €5,170 | €5,170 | = | 0.0% |
| Credit institutions | 430/8 | €5,170 | €5,170 | = | 0.0% |
| Trade debts | 44 | €64,499 | €13,112 | -€51,387 | -79.7% |
| Suppliers | 440/4 | €64,499 | €13,112 | -€51,387 | -79.7% |
| Taxes, remuneration and social security | 45 | €101,656 | €105,958 | +€4,302 | +4.2% |
| Taxes | 450/3 | €57,436 | €84,700 | +€27,264 | +47.5% |
| Remuneration and social security | 454/9 | €44,220 | €21,258 | -€22,962 | -51.9% |
| Other amounts payable | 47/48 | €56,832 | €52,738 | -€4,094 | -7.2% |
| Remuneration, social security and pensions | 62 | €340,809 | €305,404 | -€35,405 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,829 | €38,518 | +€13,689 | +55.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €79,227 | - | -€79,227 | |
| Other operating charges | 640/8 | €2,977 | €4,719 | +€1,742 | +58.5% |
| Gross operating margin | 9900 | €680,656 | €477,380 | -€203,276 | -29.9% |
| Operating profit (loss) | 9901 | €232,814 | €128,739 | -€104,075 | -44.7% |
| Financial income | 75/76B | €2 | €5,869 | +€5,866 | +237494.3% |
| Recurring financial income | 75 | €2 | €5,869 | +€5,866 | +237494.3% |
| Financial charges | 65/66B | €1,186 | €2,050 | +€864 | +72.8% |
| Recurring financial charges | 65 | €1,186 | €2,050 | +€864 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €231,630 | €132,557 | -€99,073 | -42.8% |
| Income taxes | 67/77 | €90,816 | €39,339 | -€51,477 | -56.7% |
| Profit (loss) for the period | 9904 | €140,814 | €93,218 | -€47,596 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €140,814 | €93,218 | -€47,596 | -33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.