LE TRAMASURE: 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.
LE TRAMASURE
Largest movements
- Receivables within one year -€3,841
down €3,841 (-85.7%), from €4,483 to €642
of which Trade receivables: -€3,694
- Tangible fixed assets -€1,853
down €1,853 (-4.2%), from €43,958 to €42,105
of which Land and buildings: -€2,226
- Other debts +€20,719
up €20,719 (+15.4%), from €134,858 to €155,577
- Profit (loss) carried forward -€10,791
down €10,791 (-2.5%), from -€430,936 to -€441,727
- Trade debts -€9,405
down €9,405 (-17.4%), from €54,171 to €44,766
- Tax, wage and social debts -€5,340
down €5,340 (-37.4%), from €14,274 to €8,934
of which Taxes: -€5,585
- Short-term financial debts -€1,036
down €1,036 (-9.3%), from €11,196 to €10,160
of which Other loans: -€11,196
- Gross operating margin +€14,583
up €14,583 (+14.7%), from €99,087 to €113,670
- Depreciation -€1,632
down €1,632 (-36.7%), from €4,450 to €2,818
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 | €54,490 | €48,637 | -€5,853 | -10.7% |
| Fixed assets | 21/28 | €44,429 | €42,576 | -€1,853 | -4.2% |
| Tangible fixed assets | 22/27 | €43,958 | €42,105 | -€1,853 | -4.2% |
| Land and buildings | 22 | €42,973 | €40,747 | -€2,226 | -5.2% |
| Plant, machinery and equipment | 23 | €985 | €1,117 | +€132 | +13.4% |
| Furniture and vehicles | 24 | €0 | €241 | +€241 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €471 | €471 | = | 0.0% |
| Current assets | 29/58 | €10,061 | €6,061 | -€4,000 | -39.8% |
| Stocks and contracts in progress | 3 | €5,578 | €5,219 | -€359 | -6.4% |
| Stocks | 30/36 | €5,578 | €5,219 | -€359 | -6.4% |
| Amounts receivable within one year | 40/41 | €4,483 | €642 | -€3,841 | -85.7% |
| Trade receivables | 40 | €3,694 | - | -€3,694 | |
| Other amounts receivable | 41 | €789 | €642 | -€147 | -18.6% |
| Cash at bank and in hand | 54/58 | - | €200 | +€200 | |
| Total equity and liabilities | 10/49 | €54,490 | €48,637 | -€5,853 | -10.7% |
| Equity | 10/15 | -€356,568 | -€367,359 | -€10,791 | -3.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€430,936 | -€441,727 | -€10,791 | -2.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €411,058 | €415,996 | +€4,938 | +1.2% |
| Amounts payable within one year | 42/48 | €411,058 | €415,996 | +€4,938 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €196,559 | €196,559 | = | 0.0% |
| Financial debts | 43 | €11,196 | €10,160 | -€1,036 | -9.3% |
| Credit institutions | 430/8 | - | €10,160 | +€10,160 | |
| Other loans | 439 | €11,196 | - | -€11,196 | |
| Trade debts | 44 | €54,171 | €44,766 | -€9,405 | -17.4% |
| Suppliers | 440/4 | €54,171 | €44,766 | -€9,405 | -17.4% |
| Taxes, remuneration and social security | 45 | €14,274 | €8,934 | -€5,340 | -37.4% |
| Taxes | 450/3 | €9,716 | €4,131 | -€5,585 | -57.5% |
| Remuneration and social security | 454/9 | €4,558 | €4,803 | +€245 | +5.4% |
| Other amounts payable | 47/48 | €134,858 | €155,577 | +€20,719 | +15.4% |
| Remuneration, social security and pensions | 62 | €115,229 | €114,441 | -€788 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,450 | €2,818 | -€1,632 | -36.7% |
| Other operating charges | 640/8 | €4,644 | €4,825 | +€181 | +3.9% |
| Non-recurring operating charges | 66A | - | €440 | +€440 | |
| Gross operating margin | 9900 | €99,087 | €113,670 | +€14,583 | +14.7% |
| Operating profit (loss) | 9901 | -€25,236 | -€8,854 | +€16,382 | +64.9% |
| Financial income | 75/76B | €1 | €3 | +€2 | +200% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +200% |
| Financial charges | 65/66B | €1,368 | €1,940 | +€572 | +41.8% |
| Recurring financial charges | 65 | €1,368 | €1,940 | +€572 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,603 | -€10,791 | +€15,812 | +59.4% |
| Profit (loss) for the period | 9904 | -€26,603 | -€10,791 | +€15,812 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,603 | -€10,791 | +€15,812 | +59.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.