NAS 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.
NAS TRANS
Largest movements
- Receivables within one year +€17,030
up €17,030 (+15.2%), from €111,688 to €128,718
of which Other amounts receivable: +€10,170
- Profit (loss) carried forward +€11,177
up €11,177 (+27.5%), from €40,706 to €51,884
- Tax, wage and social debts +€6,381
up €6,381 (+29.6%), from €21,575 to €27,957
- Gross operating margin +€18,123
up €18,123 (+56.6%), from €32,023 to €50,146
- Taxes +€7,970
up €7,970 (+2446.7%), from €326 to €8,296
- Depreciation +€506
up €506 (+61.3%), from €825 to €1,331
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.
Cash bridge derived
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 | €112,813 | €130,256 | +€17,443 | +15.5% |
| Fixed assets | 21/28 | €825 | €1,519 | +€693 | +84.0% |
| Tangible fixed assets | 22/27 | €825 | €1,519 | +€693 | +84.0% |
| Plant, machinery and equipment | 23 | €454 | - | -€454 | |
| Furniture and vehicles | 24 | €371 | €1,519 | +€1,147 | +309.2% |
| Current assets | 29/58 | €111,988 | €128,737 | +€16,749 | +15.0% |
| Amounts receivable within one year | 40/41 | €111,688 | €128,718 | +€17,030 | +15.2% |
| Trade receivables | 40 | €41,577 | €48,436 | +€6,860 | +16.5% |
| Other amounts receivable | 41 | €70,111 | €80,281 | +€10,170 | +14.5% |
| Cash at bank and in hand | 54/58 | €300 | €20 | -€281 | -93.5% |
| Total equity and liabilities | 10/49 | €112,813 | €130,256 | +€17,443 | +15.5% |
| Equity | 10/15 | €60,966 | €72,144 | +€11,177 | +18.3% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,706 | €51,884 | +€11,177 | +27.5% |
| Amounts payable | 17/49 | €51,847 | €58,112 | +€6,265 | +12.1% |
| Amounts payable within one year | 42/48 | €51,847 | €58,112 | +€6,265 | +12.1% |
| Trade debts | 44 | €10,271 | €10,155 | -€116 | -1.1% |
| Suppliers | 440/4 | €10,271 | €10,155 | -€116 | -1.1% |
| Taxes, remuneration and social security | 45 | €21,575 | €27,957 | +€6,381 | +29.6% |
| Taxes | 450/3 | €21,575 | €27,957 | +€6,381 | +29.6% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €1,331 | +€506 | +61.3% |
| Other operating charges | 640/8 | €9,482 | €8,990 | -€491 | -5.2% |
| Gross operating margin | 9900 | €32,023 | €50,146 | +€18,123 | +56.6% |
| Operating profit (loss) | 9901 | €21,716 | €39,824 | +€18,108 | +83.4% |
| Financial charges | 65/66B | €87 | €351 | +€264 | +302.0% |
| Recurring financial charges | 65 | €87 | €351 | +€264 | +302.0% |
| Profit (loss) for the period before taxes | 9903 | €21,629 | €39,473 | +€17,845 | +82.5% |
| Income taxes | 67/77 | €326 | €8,296 | +€7,970 | +2446.7% |
| Profit (loss) for the period | 9904 | €21,303 | €31,177 | +€9,874 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,303 | €31,177 | +€9,874 | +46.4% |
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 10 October 2026 via checked.be.