C. TRUCCO: 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.
C. TRUCCO
Largest movements
- Receivables within one year -€37,531
down €37,531 (-57.3%), from €65,460 to €27,929
of which Trade receivables: -€39,813
- Cash +€17,156
up €17,156 (+67.4%), from €25,461 to €42,617
mainly Receivables within one year (+€37,531) and Net result for the year (+€26,305)
- Receivables after one year -€5,500
down €5,500 (-11.0%), from €50,000 to €44,500
- Trade debts -€39,086
down €39,086 (-79.1%), from €49,412 to €10,326
- Tax, wage and social debts +€8,373
up €8,373 (+143%), from €5,838 to €14,211
- Profit (loss) carried forward +€4,838
up €4,838, from -€789 to €4,049
- Taxes +€6,634
up €6,634 (+276%), from €2,400 to €9,034
- Gross operating margin +€4,291
up €4,291 (+14.0%), from €30,723 to €35,014
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 | €140,921 | €115,046 | -€25,875 | -18.4% |
| Current assets | 29/58 | €140,921 | €115,046 | -€25,875 | -18.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €44,500 | -€5,500 | -11.0% |
| Other amounts receivable | 291 | €50,000 | €44,500 | -€5,500 | -11.0% |
| Amounts receivable within one year | 40/41 | €65,460 | €27,929 | -€37,531 | -57.3% |
| Trade receivables | 40 | €63,141 | €23,328 | -€39,813 | -63.1% |
| Other amounts receivable | 41 | €2,319 | €4,601 | +€2,282 | +98.4% |
| Cash at bank and in hand | 54/58 | €25,461 | €42,617 | +€17,156 | +67.4% |
| Total equity and liabilities | 10/49 | €140,921 | €115,046 | -€25,875 | -18.4% |
| Equity | 10/15 | €85,671 | €90,509 | +€4,838 | +5.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €66,000 | €66,000 | = | 0.0% |
| Distributable reserves | 133 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€789 | €4,049 | +€4,838 | |
| Amounts payable | 17/49 | €55,250 | €24,537 | -€30,713 | -55.6% |
| Amounts payable within one year | 42/48 | €55,250 | €24,537 | -€30,713 | -55.6% |
| Trade debts | 44 | €49,412 | €10,326 | -€39,086 | -79.1% |
| Suppliers | 440/4 | €49,412 | €10,326 | -€39,086 | -79.1% |
| Taxes, remuneration and social security | 45 | €5,838 | €14,211 | +€8,373 | +143% |
| Taxes | 450/3 | €5,838 | €14,211 | +€8,373 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | - | -€239 | |
| Other operating charges | 640/8 | €571 | €613 | +€42 | +7.4% |
| Gross operating margin | 9900 | €30,723 | €35,014 | +€4,291 | +14.0% |
| Operating profit (loss) | 9901 | €29,913 | €34,401 | +€4,488 | +15.0% |
| Financial income | 75/76B | €1,650 | €1,560 | -€90 | -5.4% |
| Recurring financial income | 75 | €1,650 | €1,560 | -€90 | -5.4% |
| Financial charges | 65/66B | €671 | €622 | -€50 | -7.4% |
| Recurring financial charges | 65 | €671 | €622 | -€50 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €30,892 | €35,340 | +€4,448 | +14.4% |
| Income taxes | 67/77 | €2,400 | €9,034 | +€6,634 | +276% |
| Profit (loss) for the period | 9904 | €28,492 | €26,305 | -€2,187 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,492 | €26,305 | -€2,187 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.