D.TRANSP-AGRI: 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.
D.TRANSP-AGRI
Largest movements
- Receivables within one year -€87,899
down €87,899 (-97.9%), from €89,816 to €1,917
of which Trade receivables: -€88,562
- Tangible fixed assets -€79,962
down €79,962 (-20.9%), from €382,828 to €302,867
of which Furniture and vehicles: -€66,230
- Cash -€20,326
down €20,326 (-97.9%), from €20,752 to €426
mainly Other debts (-€64,539) and Net result for the year (-€60,106)
- Other debts -€64,539
down €64,539 (-81.2%), from €79,500 to €14,961
- Profit (loss) carried forward -€60,106
down €60,106 (-65.4%), from €91,857 to €31,751
- Debts after one year -€30,668
down €30,668 (-15.5%), from €197,942 to €167,274
- Current portion of long-term debt -€11,508
down €11,508 (-21.3%), from €54,033 to €42,525
- Tax, wage and social debts -€8,548
down €8,548 (-85.8%), from €9,964 to €1,417
of which Taxes: -€7,166
- Gross operating margin -€55,673
down €55,673 (-52.2%), from €106,668 to €50,994
- Staff costs -€18,012
down €18,012 (-54.7%), from €32,937 to €14,925
- Depreciation +€13,204
up €13,204 (+19.5%), from €67,881 to €81,085
- Financial charges +€2,298
up €2,298 (+28.2%), from €8,137 to €10,435
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 | €496,155 | €312,226 | -€183,929 | -37.1% |
| Fixed assets | 21/28 | €383,368 | €303,407 | -€79,962 | -20.9% |
| Tangible fixed assets | 22/27 | €382,828 | €302,867 | -€79,962 | -20.9% |
| Plant, machinery and equipment | 23 | €53,418 | €39,686 | -€13,732 | -25.7% |
| Furniture and vehicles | 24 | €329,410 | €263,181 | -€66,230 | -20.1% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €112,787 | €8,819 | -€103,967 | -92.2% |
| Stocks and contracts in progress | 3 | €677 | €3,781 | +€3,104 | +459% |
| Stocks | 30/36 | €677 | €3,781 | +€3,104 | +459% |
| Amounts receivable within one year | 40/41 | €89,816 | €1,917 | -€87,899 | -97.9% |
| Trade receivables | 40 | €89,816 | €1,254 | -€88,562 | -98.6% |
| Other amounts receivable | 41 | - | €663 | +€663 | |
| Cash at bank and in hand | 54/58 | €20,752 | €426 | -€20,326 | -97.9% |
| Deferred charges and accrued income | 490/1 | €1,542 | €2,695 | +€1,153 | +74.8% |
| Total equity and liabilities | 10/49 | €496,155 | €312,226 | -€183,929 | -37.1% |
| Equity | 10/15 | €132,357 | €72,251 | -€60,106 | -45.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,857 | €31,751 | -€60,106 | -65.4% |
| Amounts payable | 17/49 | €363,798 | €239,975 | -€123,823 | -34.0% |
| Amounts payable after more than one year | 17 | €197,942 | €167,274 | -€30,668 | -15.5% |
| Financial debts | 170/4 | €197,942 | €167,274 | -€30,668 | -15.5% |
| Amounts payable within one year | 42/48 | €164,161 | €72,701 | -€91,461 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €54,033 | €42,525 | -€11,508 | -21.3% |
| Trade debts | 44 | €20,664 | €13,798 | -€6,866 | -33.2% |
| Suppliers | 440/4 | €20,664 | €13,798 | -€6,866 | -33.2% |
| Taxes, remuneration and social security | 45 | €9,964 | €1,417 | -€8,548 | -85.8% |
| Taxes | 450/3 | €7,691 | €524 | -€7,166 | -93.2% |
| Remuneration and social security | 454/9 | €2,274 | €892 | -€1,381 | -60.7% |
| Other amounts payable | 47/48 | €79,500 | €14,961 | -€64,539 | -81.2% |
| Accrued charges and deferred income | 492/3 | €1,695 | - | -€1,695 | |
| Remuneration, social security and pensions | 62 | €32,937 | €14,925 | -€18,012 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,881 | €81,085 | +€13,204 | +19.5% |
| Other operating charges | 640/8 | €4,966 | €4,513 | -€453 | -9.1% |
| Gross operating margin | 9900 | €106,668 | €50,994 | -€55,673 | -52.2% |
| Operating profit (loss) | 9901 | €884 | -€49,529 | -€50,413 | |
| Financial charges | 65/66B | €8,137 | €10,435 | +€2,298 | +28.2% |
| Recurring financial charges | 65 | €8,137 | €10,435 | +€2,298 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,253 | -€59,964 | -€52,711 | -727% |
| Income taxes | 67/77 | €120 | €142 | +€23 | +19.1% |
| Profit (loss) for the period | 9904 | -€7,373 | -€60,106 | -€52,733 | -715% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,373 | -€60,106 | -€52,733 | -715% |
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 31 October 2026 via checked.be.