BUREAU COMPTABLE TRINON: 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.
BUREAU COMPTABLE TRINON
Largest movements
- Receivables within one year +€17,032
up €17,032 (+40.3%), from €42,275 to €59,307
of which Trade receivables: +€16,008
- Tangible fixed assets +€1,750
up €1,750 (+141%), from €1,242 to €2,992
- Profit (loss) carried forward +€24,102
up €24,102 (+93.6%), from -€25,751 to -€1,649
- Tax, wage and social debts +€9,578
up €9,578 (+42.9%), from €22,301 to €31,879
of which Remuneration and social security: +€9,474
- Other debts -€9,105
down €9,105 (-86.7%), from €10,498 to €1,393
- Trade debts -€5,105
down €5,105 (-63.2%), from €8,074 to €2,968
- Short-term financial debts -€998
down €998 (-11.0%), from €9,055 to €8,057
- Staff costs +€24,131
up €24,131 (+57.0%), from €42,321 to €66,452
- Gross operating margin +€7,359
up €7,359 (+11.3%), from €64,899 to €72,258
- Write-downs +€7,137
up €7,137 (+357%), from €2,000 to €9,137
- Taxes -€4,807
down €4,807 (-90.1%), from €5,334 to €527
- Other operating charges -€1,754
down €1,754 (-76.7%), from €2,288 to €534
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,736 | €62,907 | +€19,171 | +43.8% |
| Fixed assets | 21/28 | €1,242 | €2,992 | +€1,750 | +141% |
| Tangible fixed assets | 22/27 | €1,242 | €2,992 | +€1,750 | +141% |
| Furniture and vehicles | 24 | €1,242 | €2,992 | +€1,750 | +141% |
| Current assets | 29/58 | €42,494 | €59,915 | +€17,421 | +41.0% |
| Amounts receivable within one year | 40/41 | €42,275 | €59,307 | +€17,032 | +40.3% |
| Trade receivables | 40 | €42,275 | €58,283 | +€16,008 | +37.9% |
| Other amounts receivable | 41 | - | €1,024 | +€1,024 | |
| Cash at bank and in hand | 54/58 | €119 | €520 | +€401 | +337% |
| Deferred charges and accrued income | 490/1 | €100 | €88 | -€12 | -11.9% |
| Total equity and liabilities | 10/49 | €43,736 | €62,907 | +€19,171 | +43.8% |
| Equity | 10/15 | -€7,691 | €16,411 | +€24,102 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €11,860 | +€10,000 | +538% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €11,860 | +€11,860 | |
| Tax-exempt reserves | 132 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | -€25,751 | -€1,649 | +€24,102 | +93.6% |
| Amounts payable | 17/49 | €51,428 | €46,497 | -€4,931 | -9.6% |
| Amounts payable within one year | 42/48 | €49,928 | €44,297 | -€5,631 | -11.3% |
| Financial debts | 43 | €9,055 | €8,057 | -€998 | -11.0% |
| Credit institutions | 430/8 | €9,055 | €8,057 | -€998 | -11.0% |
| Trade debts | 44 | €8,074 | €2,968 | -€5,105 | -63.2% |
| Suppliers | 440/4 | €8,074 | €2,968 | -€5,105 | -63.2% |
| Taxes, remuneration and social security | 45 | €22,301 | €31,879 | +€9,578 | +42.9% |
| Taxes | 450/3 | €18,533 | €18,636 | +€103 | +0.6% |
| Remuneration and social security | 454/9 | €3,768 | €13,242 | +€9,474 | +251% |
| Other amounts payable | 47/48 | €10,498 | €1,393 | -€9,105 | -86.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,200 | +€700 | +46.7% |
| Remuneration, social security and pensions | 62 | €42,321 | €66,452 | +€24,131 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,405 | €1,005 | -€1,400 | -58.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,000 | €9,137 | +€7,137 | +357% |
| Other operating charges | 640/8 | €2,288 | €534 | -€1,754 | -76.7% |
| Non-recurring operating charges | 66A | €934 | €1,260 | +€326 | +34.9% |
| Gross operating margin | 9900 | €64,899 | €72,258 | +€7,359 | +11.3% |
| Operating profit (loss) | 9901 | €14,951 | -€6,129 | -€21,080 | |
| Financial income | 75/76B | €4 | €27 | +€24 | +624% |
| Recurring financial income | 75 | €4 | €27 | +€24 | +624% |
| Financial charges | 65/66B | €2,419 | €1,466 | -€953 | -39.4% |
| Recurring financial charges | 65 | €2,419 | €1,466 | -€953 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €12,536 | -€7,568 | -€20,104 | |
| Income taxes | 67/77 | €5,334 | €527 | -€4,807 | -90.1% |
| Profit (loss) for the period | 9904 | €7,202 | -€8,095 | -€15,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,202 | -€8,095 | -€15,297 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.