N&D 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.
N&D Trans
Largest movements
- Tangible fixed assets +€22,286
up €22,286 (+2,265%), from €984 to €23,270
of which Furniture and vehicles: +€22,569
- Cash -€5,814
down €5,814 (-64.7%), from €8,993 to €3,179
mainly Investment in fixed assets (net) (-€28,054) and Contributions, distributions and other (-€8,000)
- Receivables within one year -€4,696
down €4,696 (-26.4%), from €17,805 to €13,109
of which Trade receivables: -€3,891
- Debts after one year +€7,373
new in 2023: €7,373
- Current portion of long-term debt +€5,597
new in 2023: €5,597
- Tax, wage and social debts -€2,642
down €2,642 (-35.0%), from €7,544 to €4,903
- Other debts +€1,339
up €1,339 (+58.9%), from €2,273 to €3,612
- Profit (loss) carried forward +€507
up €507 (+3.7%), from €13,743 to €14,251
- Depreciation +€4,669
up €4,669 (+425%), from €1,100 to €5,768
- Taxes -€4,642
no longer reported in 2023 (was €4,642)
- Gross operating margin -€3,072
down €3,072 (-15.8%), from €19,468 to €16,396
- Write-downs +€1,000
new in 2023: €1,000
- Financial charges +€550
up €550 (+151%), from €364 to €914
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,513 | €40,232 | +€11,719 | +41.1% |
| Fixed assets | 21/28 | €1,134 | €23,420 | +€22,286 | +1,966% |
| Tangible fixed assets | 22/27 | €984 | €23,270 | +€22,286 | +2,265% |
| Plant, machinery and equipment | 23 | €310 | €27 | -€283 | -91.2% |
| Furniture and vehicles | 24 | €674 | €23,242 | +€22,569 | +3,350% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €27,379 | €16,812 | -€10,567 | -38.6% |
| Amounts receivable within one year | 40/41 | €17,805 | €13,109 | -€4,696 | -26.4% |
| Trade receivables | 40 | €17,000 | €13,109 | -€3,891 | -22.9% |
| Other amounts receivable | 41 | €805 | - | -€805 | |
| Cash at bank and in hand | 54/58 | €8,993 | €3,179 | -€5,814 | -64.7% |
| Deferred charges and accrued income | 490/1 | €581 | €525 | -€57 | -9.7% |
| Total equity and liabilities | 10/49 | €28,513 | €40,232 | +€11,719 | +41.1% |
| Equity | 10/15 | €17,043 | €17,551 | +€507 | +3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,743 | €14,251 | +€507 | +3.7% |
| Amounts payable | 17/49 | €11,470 | €22,681 | +€11,211 | +97.7% |
| Amounts payable after more than one year | 17 | - | €7,373 | +€7,373 | |
| Financial debts | 170/4 | - | €7,373 | +€7,373 | |
| Amounts payable within one year | 42/48 | €11,470 | €15,309 | +€3,839 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,597 | +€5,597 | |
| Trade debts | 44 | €1,653 | €1,197 | -€456 | -27.6% |
| Suppliers | 440/4 | €1,653 | €1,197 | -€456 | -27.6% |
| Taxes, remuneration and social security | 45 | €7,544 | €4,903 | -€2,642 | -35.0% |
| Taxes | 450/3 | €7,544 | €4,903 | -€2,642 | -35.0% |
| Other amounts payable | 47/48 | €2,273 | €3,612 | +€1,339 | +58.9% |
| Remuneration, social security and pensions | 62 | €91 | - | -€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €5,768 | +€4,669 | +425% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €630 | €207 | -€423 | -67.2% |
| Gross operating margin | 9900 | €19,468 | €16,396 | -€3,072 | -15.8% |
| Operating profit (loss) | 9901 | €17,648 | €9,421 | -€8,226 | -46.6% |
| Financial charges | 65/66B | €364 | €914 | +€550 | +151% |
| Recurring financial charges | 65 | €364 | €914 | +€550 | +151% |
| Profit (loss) for the period before taxes | 9903 | €17,284 | €8,507 | -€8,776 | -50.8% |
| Income taxes | 67/77 | €4,642 | - | -€4,642 | |
| Profit (loss) for the period | 9904 | €12,642 | €8,507 | -€4,134 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,642 | €8,507 | -€4,134 | -32.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.