GANS TRANSPORT: 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.
GANS TRANSPORT
Largest movements
- Cash +€604,857
up €604,857 (+49.7%), from €1.2m to €1.8m
mainly Trade debts (+€360,625) and Receivables within one year (+€166,934)
- Receivables within one year -€166,934
down €166,934 (-31.5%), from €529,116 to €362,182
of which Other amounts receivable: -€94,627
- Deferred charges and accrued income -€73,536
down €73,536 (-91.0%), from €80,815 to €7,279
- Trade debts +€360,625
up €360,625 (+84.9%), from €424,675 to €785,300
- Profit (loss) carried forward +€147,747
up €147,747 (+17.0%), from €868,946 to €1.0m
- Other debts -€139,419
down €139,419 (-52.0%), from €267,881 to €128,462
- Tax, wage and social debts -€92,144
down €92,144 (-73.7%), from €125,062 to €32,918
of which Taxes: -€89,900
- Accrued charges and deferred income +€89,592
up €89,592 (+65.4%), from €136,956 to €226,548
- Taxes -€163,377
down €163,377, from €156,774 to -€6,603
- Gross operating margin -€76,550
down €76,550 (-11.1%), from €688,474 to €611,924
- Staff costs +€34,404
up €34,404 (+8.3%), from €412,660 to €447,064
- Financial charges +€17,698
up €17,698 (+373.4%), from €4,740 to €22,438
- Financial income -€10,982
down €10,982 (-100.0%), from €10,982 to €0
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 | €1,858,845 | €2,225,247 | +€366,402 | +19.7% |
| Fixed assets | 21/28 | €31,333 | €33,348 | +€2,015 | +6.4% |
| Tangible fixed assets | 22/27 | €7,375 | €9,190 | +€1,815 | +24.6% |
| Land and buildings | 22 | €7,299 | €9,190 | +€1,891 | +25.9% |
| Furniture and vehicles | 24 | €76 | €0 | -€76 | -100.0% |
| Financial fixed assets | 28 | €23,958 | €24,158 | +€200 | +0.8% |
| Current assets | 29/58 | €1,827,512 | €2,191,899 | +€364,387 | +19.9% |
| Amounts receivable within one year | 40/41 | €529,116 | €362,182 | -€166,934 | -31.5% |
| Trade receivables | 40 | €335,280 | €262,973 | -€72,307 | -21.6% |
| Other amounts receivable | 41 | €193,836 | €99,209 | -€94,627 | -48.8% |
| Cash at bank and in hand | 54/58 | €1,217,581 | €1,822,438 | +€604,857 | +49.7% |
| Deferred charges and accrued income | 490/1 | €80,815 | €7,279 | -€73,536 | -91.0% |
| Total equity and liabilities | 10/49 | €1,858,845 | €2,225,247 | +€366,402 | +19.7% |
| Equity | 10/15 | €904,271 | €1,052,018 | +€147,747 | +16.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,733 | €16,733 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €868,946 | €1,016,693 | +€147,747 | +17.0% |
| Amounts payable | 17/49 | €954,574 | €1,173,229 | +€218,655 | +22.9% |
| Amounts payable within one year | 42/48 | €817,618 | €946,681 | +€129,062 | +15.8% |
| Trade debts | 44 | €424,675 | €785,300 | +€360,625 | +84.9% |
| Suppliers | 440/4 | €424,675 | €785,300 | +€360,625 | +84.9% |
| Taxes, remuneration and social security | 45 | €125,062 | €32,918 | -€92,144 | -73.7% |
| Taxes | 450/3 | €96,047 | €6,147 | -€89,900 | -93.6% |
| Remuneration and social security | 454/9 | €29,016 | €26,771 | -€2,245 | -7.7% |
| Other amounts payable | 47/48 | €267,881 | €128,462 | -€139,419 | -52.0% |
| Accrued charges and deferred income | 492/3 | €136,956 | €226,548 | +€89,592 | +65.4% |
| Remuneration, social security and pensions | 62 | €412,660 | €447,064 | +€34,404 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,320 | €1,133 | -€187 | -14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,937 | €0 | -€1,937 | -100.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €688,474 | €611,924 | -€76,550 | -11.1% |
| Operating profit (loss) | 9901 | €272,416 | €163,582 | -€108,834 | -40.0% |
| Financial income | 75/76B | €10,982 | €0 | -€10,982 | -100.0% |
| Recurring financial income | 75 | €10,982 | €0 | -€10,982 | -100.0% |
| Financial charges | 65/66B | €4,740 | €22,438 | +€17,698 | +373.4% |
| Recurring financial charges | 65 | €4,740 | €22,438 | +€17,698 | +373.4% |
| Profit (loss) for the period before taxes | 9903 | €278,659 | €141,144 | -€137,515 | -49.3% |
| Income taxes | 67/77 | €156,774 | -€6,603 | -€163,377 | |
| Profit (loss) for the period | 9904 | €121,885 | €147,747 | +€25,863 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,885 | €147,747 | +€25,863 | +21.2% |
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.