IREM 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.
IREM TRANS
Largest movements
- Tangible fixed assets +€11,402
new in 2025: €11,402
- Receivables within one year -€2,744
down €2,744 (-6.2%), from €44,008 to €41,264
of which Other amounts receivable: -€9,763
- Other debts +€16,500
new in 2025: €16,500
- Advances received -€14,090
no longer reported in 2025 (was €14,090)
- Tax, wage and social debts +€2,952
up €2,952 (+122%), from €2,427 to €5,379
of which Remuneration and social security: +€1,988
- Trade debts +€2,757
up €2,757 (+102%), from €2,708 to €5,464
- Profit (loss) carried forward +€964
up €964 (+18.5%), from €5,219 to €6,183
- Gross operating margin +€41,297
up €41,297, from -€23,558 to €17,739
- Other operating charges +€4,737
up €4,737 (+637%), from €744 to €5,480
- Staff costs +€4,087
up €4,087 (+2,075%), from €197 to €4,284
- Depreciation +€3,639
up €3,639 (+1,406%), from €259 to €3,898
- Financial charges +€3,587
up €3,587 (+446%), from €804 to €4,391
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,444 | €53,526 | +€9,082 | +20.4% |
| Fixed assets | 21/28 | - | €11,402 | +€11,402 | |
| Tangible fixed assets | 22/27 | - | €11,402 | +€11,402 | |
| Furniture and vehicles | 24 | - | €11,402 | +€11,402 | |
| Current assets | 29/58 | €44,444 | €42,124 | -€2,319 | -5.2% |
| Amounts receivable within one year | 40/41 | €44,008 | €41,264 | -€2,744 | -6.2% |
| Trade receivables | 40 | €12,329 | €19,348 | +€7,019 | +56.9% |
| Other amounts receivable | 41 | €31,679 | €21,916 | -€9,763 | -30.8% |
| Cash at bank and in hand | 54/58 | €436 | €572 | +€136 | +31.2% |
| Deferred charges and accrued income | 490/1 | - | €289 | +€289 | |
| Total equity and liabilities | 10/49 | €44,444 | €53,526 | +€9,082 | +20.4% |
| Equity | 10/15 | €25,219 | €26,183 | +€964 | +3.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,219 | €6,183 | +€964 | +18.5% |
| Amounts payable | 17/49 | €19,224 | €27,343 | +€8,119 | +42.2% |
| Amounts payable within one year | 42/48 | €19,224 | €27,343 | +€8,119 | +42.2% |
| Trade debts | 44 | €2,708 | €5,464 | +€2,757 | +102% |
| Suppliers | 440/4 | €2,708 | €5,464 | +€2,757 | +102% |
| Advances received on contracts in progress | 46 | €14,090 | - | -€14,090 | |
| Taxes, remuneration and social security | 45 | €2,427 | €5,379 | +€2,952 | +122% |
| Taxes | 450/3 | €2,427 | €3,391 | +€964 | +39.7% |
| Remuneration and social security | 454/9 | - | €1,988 | +€1,988 | |
| Other amounts payable | 47/48 | - | €16,500 | +€16,500 | |
| Remuneration, social security and pensions | 62 | €197 | €4,284 | +€4,087 | +2,075% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €3,898 | +€3,639 | +1,406% |
| Other operating charges | 640/8 | €744 | €5,480 | +€4,737 | +637% |
| Gross operating margin | 9900 | -€23,558 | €17,739 | +€41,297 | |
| Operating profit (loss) | 9901 | -€24,757 | €4,077 | +€28,834 | |
| Financial income | 75/76B | €1,611 | €1,418 | -€193 | -12.0% |
| Recurring financial income | 75 | €1,611 | €1,418 | -€193 | -12.0% |
| Financial charges | 65/66B | €804 | €4,391 | +€3,587 | +446% |
| Recurring financial charges | 65 | €804 | €4,391 | +€3,587 | +446% |
| Profit (loss) for the period before taxes | 9903 | -€23,950 | €1,105 | +€25,054 | |
| Income taxes | 67/77 | €160 | €141 | -€19 | -11.9% |
| Profit (loss) for the period | 9904 | -€24,110 | €964 | +€25,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,110 | €964 | +€25,073 |
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 18 October 2026 via checked.be.