DA TRANS 76: 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.
DA TRANS 76
Largest movements
- Financial fixed assets +€100,000
up €100,000 (+169.5%), from €59,000 to €159,000
- Tangible fixed assets -€70,519
down €70,519 (-21.2%), from €332,590 to €262,071
of which Leasing and similar rights: -€68,217
- Cash -€40,910
down €40,910 (-50.7%), from €80,634 to €39,723
mainly Trade debts (-€167,113) and Investment in fixed assets (net) (-€132,105)
- Receivables within one year +€28,860
up €28,860 (+3.9%), from €733,286 to €762,146
of which Trade receivables: +€32,764
- Trade debts -€167,113
down €167,113 (-94.3%), from €177,222 to €10,109
- Profit (loss) carried forward +€163,277
up €163,277 (+42.1%), from €387,464 to €550,741
- Debts after one year +€53,124
up €53,124 (+18.1%), from €293,252 to €346,376
of which Other amounts payable: +€154,000
- Tax, wage and social debts -€38,322
down €38,322 (-18.6%), from €205,617 to €167,295
of which Taxes: -€23,048
- Gross operating margin +€383,929
up €383,929 (+36.7%), from €1.0m to €1.4m
- Staff costs +€242,936
up €242,936 (+43.3%), from €560,859 to €803,795
- Other operating charges +€68,779
up €68,779 (+35.7%), from €192,816 to €261,595
- Taxes +€22,452
up €22,452 (+39.7%), from €56,501 to €78,953
- Depreciation +€19,916
up €19,916 (+24.1%), from €82,708 to €102,624
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.
Cash bridge derived
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 | €1,205,510 | €1,222,940 | +€17,430 | +1.4% |
| Fixed assets | 21/28 | €391,590 | €421,071 | +€29,481 | +7.5% |
| Tangible fixed assets | 22/27 | €332,590 | €262,071 | -€70,519 | -21.2% |
| Plant, machinery and equipment | 23 | €2,202 | €889 | -€1,313 | -59.6% |
| Furniture and vehicles | 24 | €116,825 | €112,658 | -€4,166 | -3.6% |
| Leasing and similar rights | 25 | €195,166 | €126,950 | -€68,217 | -35.0% |
| Other tangible fixed assets | 26 | €18,397 | €21,574 | +€3,177 | +17.3% |
| Financial fixed assets | 28 | €59,000 | €159,000 | +€100,000 | +169.5% |
| Current assets | 29/58 | €813,920 | €801,870 | -€12,050 | -1.5% |
| Amounts receivable within one year | 40/41 | €733,286 | €762,146 | +€28,860 | +3.9% |
| Trade receivables | 40 | €705,703 | €738,467 | +€32,764 | +4.6% |
| Other amounts receivable | 41 | €27,584 | €23,679 | -€3,905 | -14.2% |
| Cash at bank and in hand | 54/58 | €80,634 | €39,723 | -€40,910 | -50.7% |
| Total equity and liabilities | 10/49 | €1,205,510 | €1,222,940 | +€17,430 | +1.4% |
| Equity | 10/15 | €409,464 | €572,741 | +€163,277 | +39.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387,464 | €550,741 | +€163,277 | +42.1% |
| Amounts payable | 17/49 | €796,046 | €650,199 | -€145,847 | -18.3% |
| Amounts payable after more than one year | 17 | €293,252 | €346,376 | +€53,124 | +18.1% |
| Financial debts | 170/4 | €293,252 | €192,376 | -€100,876 | -34.4% |
| Other amounts payable | 178/9 | - | €154,000 | +€154,000 | |
| Amounts payable within one year | 42/48 | €502,794 | €303,823 | -€198,971 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €95,863 | €105,982 | +€10,119 | +10.6% |
| Trade debts | 44 | €177,222 | €10,109 | -€167,113 | -94.3% |
| Suppliers | 440/4 | €177,222 | €10,109 | -€167,113 | -94.3% |
| Taxes, remuneration and social security | 45 | €205,617 | €167,295 | -€38,322 | -18.6% |
| Taxes | 450/3 | €158,499 | €135,451 | -€23,048 | -14.5% |
| Remuneration and social security | 454/9 | €47,117 | €31,843 | -€15,274 | -32.4% |
| Other amounts payable | 47/48 | €24,092 | €20,437 | -€3,655 | -15.2% |
| Non-recurring operating income | 76A | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | €560,859 | €803,795 | +€242,936 | +43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,708 | €102,624 | +€19,916 | +24.1% |
| Other operating charges | 640/8 | €192,816 | €261,595 | +€68,779 | +35.7% |
| Non-recurring operating charges | 66A | €4,029 | - | -€4,029 | |
| Gross operating margin | 9900 | €1,045,218 | €1,429,148 | +€383,929 | +36.7% |
| Operating profit (loss) | 9901 | €204,806 | €261,133 | +€56,327 | +27.5% |
| Financial income | 75/76B | €177 | - | -€177 | |
| Recurring financial income | 75 | €177 | - | -€177 | |
| Financial charges | 65/66B | €13,620 | €18,883 | +€5,263 | +38.6% |
| Recurring financial charges | 65 | €13,620 | €18,883 | +€5,263 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €191,363 | €242,250 | +€50,887 | +26.6% |
| Income taxes | 67/77 | €56,501 | €78,953 | +€22,452 | +39.7% |
| Profit (loss) for the period | 9904 | €134,862 | €163,297 | +€28,435 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €134,862 | €163,297 | +€28,435 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.