Didier C.D. 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.
What changed
Didier C.D. TRANS
NACE 49.410, Freight transport by road
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€24,355
2023 · €4,251+€20,104
Equity
-€52,929
2023 · -€77,284+€24,355
Cash
€14,762
2023 · €19,737-€4,975
Balance sheet total
€587,840
2023 · €643,883-€56,043
Largest movements
Assets
- Tangible fixed assets -€66,242
down €66,242 (-38.1%), from €173,887 to €107,645
of which Furniture and vehicles: -€37,960
- Stocks and contracts +€42,483
up €42,483 (+23.6%), from €180,365 to €222,848
- Intangible fixed assets -€24,228
down €24,228 (-10.5%), from €231,585 to €207,357
Equity and liabilities
- Debts after one year -€61,037
down €61,037 (-18.7%), from €326,258 to €265,221
of which Other amounts payable: -€31,300
- Profit (loss) carried forward +€24,355
up €24,355 (+23.0%), from -€105,916 to -€81,561
- Current portion of long-term debt -€12,755
down €12,755 (-30.0%), from €42,491 to €29,736
Income statement
- Gross operating margin +€20,331
up €20,331 (+7.9%), from €256,010 to €276,341
- Staff costs +€17,519
up €17,519 (+18.6%), from €94,324 to €111,843
- Depreciation -€13,163
down €13,163 (-20.0%), from €65,807 to €52,644
- Other operating charges +€8,345
up €8,345 (+22.5%), from €37,135 to €45,480
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.
Result 2023
€4,251
Gross operating margin
+€20,331
Staff costs
-€17,519
Depreciation
+€13,163
Other operating charges
-€8,345
Other operating items
+€14,465
Financial income
-€354
Financial charges
+€1,074
Taxes
-€2,711
Result 2024
€24,355
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€30,990
Investment
+€37,826
Financing
-€73,791
Cash 2023
€19,737
From operations (derived)
+€30,990
Net result for the year
+€24,355
Depreciation
+€52,644
Stocks and contracts
-€42,483
Receivables within one year
-€1,473
Deferred charges and accrued income
+€4,555
Trade debts
-€1,802
Tax, wage and social debts
-€181
Other debts
-€4,624
Investment (derived)
+€37,826
Investment in fixed assets (net)
+€37,826
Financing
-€73,791
Debts after one year
-€61,037
Current portion of long-term debt
-€12,755
Contributions, distributions and other
+€0
Cash 2024
€14,762
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €643,883 | €587,840 | -€56,043 | -8.7% |
| Fixed assets | 21/28 | €406,102 | €315,632 | -€90,470 | -22.3% |
| Intangible fixed assets | 21 | €231,585 | €207,357 | -€24,228 | -10.5% |
| Tangible fixed assets | 22/27 | €173,887 | €107,645 | -€66,242 | -38.1% |
| Land and buildings | 22 | €2,209 | €2,506 | +€297 | +13.4% |
| Plant, machinery and equipment | 23 | €199 | €1,290 | +€1,091 | +548% |
| Furniture and vehicles | 24 | €45,171 | €7,211 | -€37,960 | -84.0% |
| Leasing and similar rights | 25 | €116,308 | €78,602 | -€37,706 | -32.4% |
| Other tangible fixed assets | 26 | - | €8,037 | +€8,037 | |
| Assets under construction and advance payments | 27 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €237,781 | €272,208 | +€34,427 | +14.5% |
| Stocks and contracts in progress | 3 | €180,365 | €222,848 | +€42,483 | +23.6% |
| Stocks | 30/36 | €180,365 | €222,848 | +€42,483 | +23.6% |
| Amounts receivable within one year | 40/41 | €23,366 | €24,839 | +€1,473 | +6.3% |
| Trade receivables | 40 | €23,026 | €24,839 | +€1,813 | +7.9% |
| Other amounts receivable | 41 | €340 | - | -€340 | |
| Cash at bank and in hand | 54/58 | €19,737 | €14,762 | -€4,975 | -25.2% |
| Deferred charges and accrued income | 490/1 | €14,313 | €9,758 | -€4,555 | -31.8% |
| Total equity and liabilities | 10/49 | €643,883 | €587,840 | -€56,043 | -8.7% |
| Equity | 10/15 | -€77,284 | -€52,929 | +€24,355 | +31.5% |
| Contributions | 10/11 | €26,029 | €26,029 | -€0 | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | -€0 | 0.0% |
| Distributable reserves | 133 | €2,603 | €2,603 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€105,916 | -€81,561 | +€24,355 | +23.0% |
| Amounts payable | 17/49 | €721,167 | €640,769 | -€80,398 | -11.1% |
| Amounts payable after more than one year | 17 | €326,258 | €265,221 | -€61,037 | -18.7% |
| Financial debts | 170/4 | €244,458 | €214,721 | -€29,737 | -12.2% |
| Other amounts payable | 178/9 | €81,800 | €50,500 | -€31,300 | -38.3% |
| Amounts payable within one year | 42/48 | €394,909 | €375,548 | -€19,361 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €42,491 | €29,736 | -€12,755 | -30.0% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Other loans | 439 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €80,597 | €78,795 | -€1,802 | -2.2% |
| Suppliers | 440/4 | €80,597 | €78,795 | -€1,802 | -2.2% |
| Taxes, remuneration and social security | 45 | €15,857 | €15,676 | -€181 | -1.1% |
| Taxes | 450/3 | €6,320 | €6,843 | +€523 | +8.3% |
| Remuneration and social security | 454/9 | €9,537 | €8,833 | -€704 | -7.4% |
| Other amounts payable | 47/48 | €5,964 | €1,340 | -€4,624 | -77.5% |
| Remuneration, social security and pensions | 62 | €94,324 | €111,843 | +€17,519 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,807 | €52,644 | -€13,163 | -20.0% |
| Other operating charges | 640/8 | €37,135 | €45,480 | +€8,345 | +22.5% |
| Non-recurring operating charges | 66A | €15,552 | €1,087 | -€14,465 | -93.0% |
| Gross operating margin | 9900 | €256,010 | €276,341 | +€20,331 | +7.9% |
| Operating profit (loss) | 9901 | €43,192 | €65,288 | +€22,096 | +51.2% |
| Financial income | 75/76B | €359 | €5 | -€354 | -98.7% |
| Recurring financial income | 75 | €359 | €5 | -€354 | -98.7% |
| Financial charges | 65/66B | €39,300 | €38,226 | -€1,074 | -2.7% |
| Recurring financial charges | 65 | €39,300 | €38,226 | -€1,074 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €4,251 | €27,066 | +€22,815 | +537% |
| Income taxes | 67/77 | - | €2,711 | +€2,711 | |
| Profit (loss) for the period | 9904 | €4,251 | €24,355 | +€20,104 | +473% |
| Profit (loss) for the period to be appropriated | 9905 | €4,251 | €24,355 | +€20,104 | +473% |
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 30 October 2026 via checked.be.