ITERA 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.
ITERA TRANS
Largest movements
- Receivables within one year +€88,257
up €88,257 (+57.2%), from €154,365 to €242,622
of which Trade receivables: +€77,443
- Cash +€27,681
up €27,681 (+11.9%), from €232,588 to €260,269
mainly Net result for the year (+€182,231) and Depreciation (+€62,936)
- Reserves +€171,231
up €171,231 (+60.9%), from €281,134 to €452,365
- Trade debts -€65,381
down €65,381 (-69.5%), from €94,110 to €28,728
- Tax, wage and social debts +€57,211
up €57,211 (+85.6%), from €66,872 to €124,083
of which Taxes: +€30,724
- Debts after one year -€43,668
down €43,668 (-79.3%), from €55,071 to €11,403
- Gross operating margin +€117,116
up €117,116 (+48.4%), from €241,855 to €358,971
- Taxes +€30,638
up €30,638 (+98.3%), from €31,169 to €61,807
- Other operating charges +€11,752
up €11,752 (+34.5%), from €34,037 to €45,789
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €597,505 | €711,282 | +€113,777 | +19.0% |
| Fixed assets | 21/28 | €208,584 | €205,916 | -€2,668 | -1.3% |
| Tangible fixed assets | 22/27 | €198,489 | €195,822 | -€2,668 | -1.3% |
| Land and buildings | 22 | - | €1,506 | +€1,506 | |
| Plant, machinery and equipment | 23 | €3,052 | €3,395 | +€344 | +11.3% |
| Furniture and vehicles | 24 | €28,544 | €70,371 | +€41,827 | +147% |
| Leasing and similar rights | 25 | €166,894 | €120,549 | -€46,345 | -27.8% |
| Financial fixed assets | 28 | €10,095 | €10,095 | = | 0.0% |
| Current assets | 29/58 | €388,921 | €505,366 | +€116,445 | +29.9% |
| Amounts receivable within one year | 40/41 | €154,365 | €242,622 | +€88,257 | +57.2% |
| Trade receivables | 40 | €81,995 | €159,438 | +€77,443 | +94.4% |
| Other amounts receivable | 41 | €72,370 | €83,183 | +€10,813 | +14.9% |
| Cash at bank and in hand | 54/58 | €232,588 | €260,269 | +€27,681 | +11.9% |
| Deferred charges and accrued income | 490/1 | €1,968 | €2,475 | +€507 | +25.8% |
| Total equity and liabilities | 10/49 | €597,505 | €711,282 | +€113,777 | +19.0% |
| Equity | 10/15 | €311,134 | €482,365 | +€171,231 | +55.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €281,134 | €452,365 | +€171,231 | +60.9% |
| Distributable reserves | 133 | €281,134 | €452,365 | +€171,231 | +60.9% |
| Amounts payable | 17/49 | €286,371 | €228,917 | -€57,454 | -20.1% |
| Amounts payable after more than one year | 17 | €55,071 | €11,403 | -€43,668 | -79.3% |
| Financial debts | 170/4 | €55,071 | €11,403 | -€43,668 | -79.3% |
| Amounts payable within one year | 42/48 | €231,300 | €217,514 | -€13,786 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €53,871 | €47,015 | -€6,856 | -12.7% |
| Trade debts | 44 | €94,110 | €28,728 | -€65,381 | -69.5% |
| Suppliers | 440/4 | €94,110 | €28,728 | -€65,381 | -69.5% |
| Taxes, remuneration and social security | 45 | €66,872 | €124,083 | +€57,211 | +85.6% |
| Taxes | 450/3 | €66,872 | €97,596 | +€30,724 | +45.9% |
| Remuneration and social security | 454/9 | - | €26,487 | +€26,487 | |
| Other amounts payable | 47/48 | €16,448 | €17,688 | +€1,240 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,055 | €62,936 | +€882 | +1.4% |
| Other operating charges | 640/8 | €34,037 | €45,789 | +€11,752 | +34.5% |
| Gross operating margin | 9900 | €241,855 | €358,971 | +€117,116 | +48.4% |
| Operating profit (loss) | 9901 | €145,763 | €250,246 | +€104,483 | +71.7% |
| Financial income | 75/76B | €546 | €1,091 | +€545 | +99.9% |
| Recurring financial income | 75 | €546 | €1,091 | +€545 | +99.9% |
| Financial charges | 65/66B | €7,181 | €7,298 | +€118 | +1.6% |
| Recurring financial charges | 65 | €7,181 | €7,298 | +€118 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €139,128 | €244,039 | +€104,910 | +75.4% |
| Income taxes | 67/77 | €31,169 | €61,807 | +€30,638 | +98.3% |
| Profit (loss) for the period | 9904 | €107,959 | €182,231 | +€74,272 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,959 | €182,231 | +€74,272 | +68.8% |
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 18 October 2026 via checked.be.