DEBRATRANS: 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.
What changed
DEBRATRANS
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€9,234
2024 · -€8,255-€979
Equity
€5.9m
2024 · €5.9m-€9,234
Cash
€11,020
2024 · €13,655-€2,635
Balance sheet total
€6.6m
2024 · €6.8m-€126,909
Largest movements
Assets
- Tangible fixed assets -€113,041
down €113,041 (-14.7%), from €767,344 to €654,303
of which Leasing and similar rights: -€58,099
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€24,445
down €24,445 (-3.5%), from €696,308 to €671,863
- Depreciation -€24,047
down €24,047 (-14.0%), from €172,266 to €148,219
- Financial income +€8,000
up €8,000, from €0 to €8,000
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.
Result 2024
-€8,255
Gross operating margin
-€24,445
Staff costs
-€6,441
Depreciation
+€24,047
Other operating charges
+€2,201
Financial income
+€8,000
Financial charges
-€5,459
Taxes
+€1,118
Result 2025
-€9,234
raises the resultlowers the result
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.
From operations
+€54,775
Investment
€0
Financing
-€57,410
Cash 2024
€13,655
From operations (derived)
+€54,775
Net result for the year
-€9,234
Depreciation
+€148,219
Receivables within one year
-€15,944
Deferred charges and accrued income
-€8,000
Trade debts
-€21,584
Tax, wage and social debts
+€6,662
Other debts
-€51,310
Accrued charges and deferred income
+€5,966
Financing
-€57,410
Debts after one year
-€16,305
Current portion of long-term debt
-€41,104
Cash 2025
€11,020
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,764,626 | €6,637,717 | -€126,909 | -1.9% |
| Fixed assets | 21/28 | €6,151,307 | €6,003,088 | -€148,219 | -2.4% |
| Intangible fixed assets | 21 | €131,916 | €96,739 | -€35,178 | -26.7% |
| Tangible fixed assets | 22/27 | €767,344 | €654,303 | -€113,041 | -14.7% |
| Land and buildings | 22 | €606,029 | €565,574 | -€40,454 | -6.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €86,521 | €72,033 | -€14,488 | -16.7% |
| Leasing and similar rights | 25 | €74,794 | €16,695 | -€58,099 | -77.7% |
| Financial fixed assets | 28 | €5,252,047 | €5,252,047 | = | 0.0% |
| Current assets | 29/58 | €613,319 | €634,629 | +€21,310 | +3.5% |
| Amounts receivable within one year | 40/41 | €550,086 | €566,030 | +€15,944 | +2.9% |
| Trade receivables | 40 | €138,756 | €155,878 | +€17,122 | +12.3% |
| Other amounts receivable | 41 | €411,330 | €410,152 | -€1,178 | -0.3% |
| Current investments | 50/53 | €49,579 | €49,579 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,655 | €11,020 | -€2,635 | -19.3% |
| Deferred charges and accrued income | 490/1 | - | €8,000 | +€8,000 | |
| Total equity and liabilities | 10/49 | €6,764,626 | €6,637,717 | -€126,909 | -1.9% |
| Equity | 10/15 | €5,870,085 | €5,860,851 | -€9,234 | -0.2% |
| Contributions | 10/11 | €2,863,000 | €2,863,000 | = | 0.0% |
| Capital | 10 | €2,863,000 | €2,863,000 | = | 0.0% |
| Issued capital | 100 | €2,863,000 | €2,863,000 | = | 0.0% |
| Reserves | 13 | €2,571,550 | €2,571,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €335,879 | €335,879 | = | 0.0% |
| Legal reserve | 130 | €286,300 | €286,300 | = | 0.0% |
| Own shares acquired | 1312 | €49,579 | €49,579 | = | 0.0% |
| Tax-exempt reserves | 132 | €281,910 | €281,910 | = | 0.0% |
| Distributable reserves | 133 | €1,953,762 | €1,953,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | €435,534 | €426,300 | -€9,234 | -2.1% |
| Provisions and deferred taxes | 16 | €354,500 | €354,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €354,500 | €354,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €354,500 | €354,500 | = | 0.0% |
| Amounts payable | 17/49 | €540,042 | €422,366 | -€117,675 | -21.8% |
| Amounts payable after more than one year | 17 | €17,182 | €877 | -€16,305 | -94.9% |
| Financial debts | 170/4 | €17,182 | €877 | -€16,305 | -94.9% |
| Amounts payable within one year | 42/48 | €510,425 | €403,089 | -€107,336 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €57,410 | €16,305 | -€41,104 | -71.6% |
| Trade debts | 44 | €111,772 | €90,189 | -€21,584 | -19.3% |
| Suppliers | 440/4 | €111,772 | €90,189 | -€21,584 | -19.3% |
| Taxes, remuneration and social security | 45 | €55,687 | €62,349 | +€6,662 | +12.0% |
| Taxes | 450/3 | €12,067 | €19,688 | +€7,622 | +63.2% |
| Remuneration and social security | 454/9 | €43,621 | €42,661 | -€960 | -2.2% |
| Other amounts payable | 47/48 | €285,556 | €234,246 | -€51,310 | -18.0% |
| Accrued charges and deferred income | 492/3 | €12,435 | €18,401 | +€5,966 | +48.0% |
| Non-recurring operating income | 76A | €826 | €14,413 | +€13,587 | +1,644% |
| Remuneration, social security and pensions | 62 | €415,521 | €421,962 | +€6,441 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,266 | €148,219 | -€24,047 | -14.0% |
| Other operating charges | 640/8 | €91,244 | €89,044 | -€2,201 | -2.4% |
| Gross operating margin | 9900 | €696,308 | €671,863 | -€24,445 | -3.5% |
| Operating profit (loss) | 9901 | €17,276 | €12,638 | -€4,638 | -26.8% |
| Financial income | 75/76B | €0 | €8,000 | +€8,000 | |
| Recurring financial income | 75 | €0 | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €13,715 | €19,174 | +€5,459 | +39.8% |
| Recurring financial charges | 65 | €13,715 | €19,174 | +€5,459 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €3,561 | €1,464 | -€2,097 | -58.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €11,816 | €10,698 | -€1,118 | -9.5% |
| Profit (loss) for the period | 9904 | -€8,255 | -€9,234 | -€979 | -11.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,255 | -€9,234 | -€979 | -11.9% |
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.