DEGATRANS: 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.
DEGATRANS
Largest movements
- Tangible fixed assets +€5,892
up €5,892 (+1246.9%), from €473 to €6,364
of which Plant, machinery and equipment: +€6,050
- Cash +€5,409
up €5,409 (+31.2%), from €17,365 to €22,775
mainly Trade debts (+€17,736) and Other debts (+€7,758)
- Receivables within one year +€2,311
new in 2025: €2,311
of which Other amounts receivable: +€1,502
- Trade debts +€17,736
up €17,736, from €0 to €17,736
- Reserves -€11,136
down €11,136 (-9.8%), from €113,297 to €102,161
of which Distributable reserves: -€11,136
- Other debts +€7,758
up €7,758 (+30.2%), from €25,716 to €33,474
- Gross operating margin -€17,172
down €17,172, from €4,807 to -€12,365
- Financial charges -€1,628
down €1,628 (-81.7%), from €1,992 to €365
- Financial income +€1,140
up €1,140 (+80.7%), from €1,413 to €2,553
- Depreciation +€274
up €274 (+173.5%), from €158 to €432
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 | €158,995 | €172,607 | +€13,612 | +8.6% |
| Fixed assets | 21/28 | €141,629 | €147,521 | +€5,892 | +4.2% |
| Tangible fixed assets | 22/27 | €473 | €6,364 | +€5,892 | +1246.9% |
| Plant, machinery and equipment | 23 | - | €6,050 | +€6,050 | |
| Furniture and vehicles | 24 | €473 | €315 | -€158 | -33.4% |
| Financial fixed assets | 28 | €141,157 | €141,157 | = | 0.0% |
| Current assets | 29/58 | €17,365 | €25,085 | +€7,720 | +44.5% |
| Amounts receivable within one year | 40/41 | - | €2,311 | +€2,311 | |
| Trade receivables | 40 | - | €809 | +€809 | |
| Other amounts receivable | 41 | - | €1,502 | +€1,502 | |
| Cash at bank and in hand | 54/58 | €17,365 | €22,775 | +€5,409 | +31.2% |
| Total equity and liabilities | 10/49 | €158,995 | €172,607 | +€13,612 | +8.6% |
| Equity | 10/15 | €131,889 | €120,753 | -€11,136 | -8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €113,297 | €102,161 | -€11,136 | -9.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €111,438 | €100,301 | -€11,136 | -10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,106 | €51,854 | +€24,748 | +91.3% |
| Amounts payable within one year | 42/48 | €27,106 | €51,854 | +€24,748 | +91.3% |
| Trade debts | 44 | €0 | €17,736 | +€17,736 | |
| Suppliers | 440/4 | €0 | €17,736 | +€17,736 | |
| Taxes, remuneration and social security | 45 | €1,389 | €644 | -€745 | -53.6% |
| Taxes | 450/3 | €1,389 | €644 | -€745 | -53.6% |
| Other amounts payable | 47/48 | €25,716 | €33,474 | +€7,758 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €432 | +€274 | +173.5% |
| Other operating charges | 640/8 | €527 | €528 | +€1 | +0.1% |
| Gross operating margin | 9900 | €4,807 | -€12,365 | -€17,172 | |
| Operating profit (loss) | 9901 | €4,122 | -€13,325 | -€17,446 | |
| Financial income | 75/76B | €1,413 | €2,553 | +€1,140 | +80.7% |
| Recurring financial income | 75 | €1,413 | €2,553 | +€1,140 | +80.7% |
| Financial charges | 65/66B | €1,992 | €365 | -€1,628 | -81.7% |
| Recurring financial charges | 65 | €1,992 | €365 | -€1,628 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €3,542 | -€11,136 | -€14,678 | |
| Income taxes | 67/77 | €95 | €0 | -€95 | -100.0% |
| Profit (loss) for the period | 9904 | €3,447 | -€11,136 | -€14,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,447 | -€11,136 | -€14,583 |
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 9 October 2026 via checked.be.