EFSANE 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.
EFSANE TRANS
Largest movements
- Tangible fixed assets -€8,902
down €8,902 (-27.2%), from €32,757 to €23,855
of which Furniture and vehicles: -€8,079
- Receivables within one year +€2,197
up €2,197 (+29.3%), from €7,510 to €9,707
- Deferred charges and accrued income -€1,248
no longer reported in 2025 (was €1,248)
- Trade debts -€5,120
down €5,120 (-43.5%), from €11,771 to €6,651
- Tax, wage and social debts -€2,223
down €2,223 (-45.3%), from €4,908 to €2,685
- Profit (loss) carried forward -€2,086
down €2,086 (-9.2%), from €22,582 to €20,496
- Other debts +€1,545
up €1,545 (+1464.5%), from €106 to €1,651
- Financial income -€36,186
down €36,186 (-100.0%), from €36,191 to €5
of which Non-recurring financial income: -€36,191
- Financial charges -€30,571
down €30,571 (-99.8%), from €30,645 to €74
of which Non-recurring financial charges: -€30,526
- Depreciation +€5,655
up €5,655 (+127.4%), from €4,438 to €10,093
- Purchases and services -€3,775
down €3,775 (-10.1%), from €37,486 to €33,711
- Other operating charges +€2,879
up €2,879 (+111.2%), from €2,590 to €5,469
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 | €60,213 | €52,343 | -€7,870 | -13.1% |
| Fixed assets | 21/28 | €48,907 | €40,005 | -€8,902 | -18.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €32,757 | €23,855 | -€8,902 | -27.2% |
| Plant, machinery and equipment | 23 | €1,672 | €849 | -€823 | -49.2% |
| Furniture and vehicles | 24 | €31,085 | €23,006 | -€8,079 | -26.0% |
| Financial fixed assets | 28 | €16,150 | €16,150 | = | 0.0% |
| Current assets | 29/58 | €11,306 | €12,338 | +€1,032 | +9.1% |
| Amounts receivable within one year | 40/41 | €7,510 | €9,707 | +€2,197 | +29.3% |
| Trade receivables | 40 | €7,510 | €9,707 | +€2,197 | +29.3% |
| Cash at bank and in hand | 54/58 | €2,548 | €2,631 | +€83 | +3.2% |
| Deferred charges and accrued income | 490/1 | €1,248 | - | -€1,248 | |
| Total equity and liabilities | 10/49 | €60,213 | €52,343 | -€7,870 | -13.1% |
| Equity | 10/15 | €43,042 | €40,956 | -€2,086 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,582 | €20,496 | -€2,086 | -9.2% |
| Amounts payable | 17/49 | €17,171 | €11,387 | -€5,784 | -33.7% |
| Amounts payable within one year | 42/48 | €17,171 | €10,987 | -€6,184 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €387 | - | -€387 | |
| Trade debts | 44 | €11,771 | €6,651 | -€5,120 | -43.5% |
| Suppliers | 440/4 | €11,771 | €6,651 | -€5,120 | -43.5% |
| Taxes, remuneration and social security | 45 | €4,908 | €2,685 | -€2,223 | -45.3% |
| Taxes | 450/3 | €4,908 | €2,685 | -€2,223 | -45.3% |
| Other amounts payable | 47/48 | €106 | €1,651 | +€1,545 | +1464.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Turnover | 70 | €63,719 | €65,584 | +€1,865 | +2.9% |
| Non-recurring operating income | 76A | €2,788 | - | -€2,788 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,486 | €33,711 | -€3,775 | -10.1% |
| Remuneration, social security and pensions | 62 | €20,000 | €18,000 | -€2,000 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,438 | €10,093 | +€5,655 | +127.4% |
| Other operating charges | 640/8 | €2,590 | €5,469 | +€2,879 | +111.2% |
| Gross operating margin | 9900 | €29,021 | €31,873 | +€2,852 | +9.8% |
| Operating profit (loss) | 9901 | €1,994 | -€1,689 | -€3,683 | |
| Financial income | 75/76B | €36,191 | €5 | -€36,186 | -100.0% |
| Recurring financial income | 75 | €36,191 | €5 | -€36,186 | -100.0% |
| Non-recurring financial income | 76B | €36,191 | - | -€36,191 | |
| Financial charges | 65/66B | €30,645 | €74 | -€30,571 | -99.8% |
| Recurring financial charges | 65 | €118 | €74 | -€44 | -37.5% |
| Non-recurring financial charges | 66B | €30,526 | - | -€30,526 | |
| Profit (loss) for the period before taxes | 9903 | €7,540 | -€1,758 | -€9,298 | |
| Income taxes | 67/77 | €564 | €328 | -€236 | -41.9% |
| Profit (loss) for the period | 9904 | €6,976 | -€2,086 | -€9,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,976 | -€2,086 | -€9,062 |
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 11 October 2026 via checked.be.