CH-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.
CH-TRANS
Largest movements
- Cash +€54,915
up €54,915 (+105%), from €52,185 to €107,100
mainly Net result for the year (+€47,772) and Trade debts (+€41,118)
- Receivables within one year +€43,685
up €43,685 (+70.5%), from €61,961 to €105,646
of which Other amounts receivable: +€29,800
- Tangible fixed assets +€14,573
up €14,573 (+5,670%), from €257 to €14,830
- Trade debts +€41,118
up €41,118 (+186%), from €22,137 to €63,255
- Profit (loss) carried forward +€39,772
up €39,772 (+79.1%), from €50,261 to €90,033
- Tax, wage and social debts +€11,767
up €11,767 (+91.9%), from €12,807 to €24,574
of which Taxes: +€9,267
- Other debts +€8,000
up €8,000 (+34.8%), from €23,000 to €31,000
- Debts after one year +€6,531
new in 2024: €6,531
- Gross operating margin +€25,460
up €25,460 (+60.6%), from €42,032 to €67,492
- Depreciation +€5,591
up €5,591 (+482%), from €1,159 to €6,750
- Taxes +€3,100
up €3,100 (+41.3%), from €7,500 to €10,600
- Other operating charges +€1,633
up €1,633 (+333%), from €491 to €2,124
- Financial income -€1,090
no longer reported in 2024 (was €1,090)
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.
Derived cash bridge
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 | €114,404 | €227,577 | +€113,173 | +98.9% |
| Fixed assets | 21/28 | €257 | €14,830 | +€14,573 | +5,670% |
| Tangible fixed assets | 22/27 | €257 | €14,830 | +€14,573 | +5,670% |
| Furniture and vehicles | 24 | €257 | €14,830 | +€14,573 | +5,670% |
| Current assets | 29/58 | €114,147 | €212,746 | +€98,599 | +86.4% |
| Amounts receivable within one year | 40/41 | €61,961 | €105,646 | +€43,685 | +70.5% |
| Trade receivables | 40 | €41,376 | €55,261 | +€13,885 | +33.6% |
| Other amounts receivable | 41 | €20,585 | €50,385 | +€29,800 | +145% |
| Cash at bank and in hand | 54/58 | €52,185 | €107,100 | +€54,915 | +105% |
| Total equity and liabilities | 10/49 | €114,404 | €227,577 | +€113,173 | +98.9% |
| Equity | 10/15 | €56,461 | €96,233 | +€39,772 | +70.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,261 | €90,033 | +€39,772 | +79.1% |
| Amounts payable | 17/49 | €57,943 | €131,344 | +€73,401 | +127% |
| Amounts payable after more than one year | 17 | - | €6,531 | +€6,531 | |
| Financial debts | 170/4 | - | €6,531 | +€6,531 | |
| Amounts payable within one year | 42/48 | €57,943 | €124,813 | +€66,870 | +115% |
| Current portion of amounts payable after more than one year | 42 | - | €5,985 | +€5,985 | |
| Trade debts | 44 | €22,137 | €63,255 | +€41,118 | +186% |
| Suppliers | 440/4 | €22,137 | €63,255 | +€41,118 | +186% |
| Taxes, remuneration and social security | 45 | €12,807 | €24,574 | +€11,767 | +91.9% |
| Taxes | 450/3 | €12,807 | €22,074 | +€9,267 | +72.4% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €23,000 | €31,000 | +€8,000 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,159 | €6,750 | +€5,591 | +482% |
| Other operating charges | 640/8 | €491 | €2,124 | +€1,633 | +333% |
| Gross operating margin | 9900 | €42,032 | €67,492 | +€25,460 | +60.6% |
| Operating profit (loss) | 9901 | €40,382 | €58,618 | +€18,235 | +45.2% |
| Financial income | 75/76B | €1,090 | - | -€1,090 | |
| Recurring financial income | 75 | €1,090 | - | -€1,090 | |
| Financial charges | 65/66B | €210 | €246 | +€36 | +17.2% |
| Recurring financial charges | 65 | €210 | €246 | +€36 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €41,263 | €58,372 | +€17,109 | +41.5% |
| Income taxes | 67/77 | €7,500 | €10,600 | +€3,100 | +41.3% |
| Profit (loss) for the period | 9904 | €33,763 | €47,772 | +€14,009 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,763 | €47,772 | +€14,009 | +41.5% |
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 14 October 2026 via checked.be.