POSITIVE TRANSPORT: 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.
POSITIVE TRANSPORT
Largest movements
- Tangible fixed assets +€18,705
up €18,705 (+252%), from €7,428 to €26,134
- Receivables within one year +€10,178
up €10,178 (+19.4%), from €52,384 to €62,562
of which Trade receivables: +€16,438
- Cash +€2,223
up €2,223 (+2,208%), from €101 to €2,324
mainly Net result for the year (+€52,477) and Depreciation (+€6,295)
- Financial fixed assets -€1,585
down €1,585 (-7.0%), from €22,770 to €21,185
- Deferred charges and accrued income -€1,340
no longer reported in 2025 (was €1,340)
- Profit (loss) carried forward +€52,477
up €52,477 (+78.1%), from -€67,160 to -€14,683
- Other debts -€13,084
down €13,084 (-22.0%), from €59,361 to €46,278
- Tax, wage and social debts -€10,936
down €10,936 (-28.6%), from €38,302 to €27,366
of which Remuneration and social security: -€9,079
- Current portion of long-term debt -€5,798
no longer reported in 2025 (was €5,798)
- Trade debts +€4,402
up €4,402 (+5,021%), from €88 to €4,490
- Staff costs -€35,769
down €35,769 (-98.6%), from €36,275 to €505
- Depreciation +€1,893
up €1,893 (+43.0%), from €4,401 to €6,295
- Other operating charges -€1,716
down €1,716 (-7.2%), from €23,865 to €22,149
- Financial income +€1,688
up €1,688 (+1,192%), from €142 to €1,830
- Gross operating margin +€1,157
up €1,157 (+1.4%), from €82,152 to €83,309
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 | €85,389 | €112,450 | +€27,061 | +31.7% |
| Fixed assets | 21/28 | €30,199 | €47,319 | +€17,120 | +56.7% |
| Tangible fixed assets | 22/27 | €7,428 | €26,134 | +€18,705 | +252% |
| Furniture and vehicles | 24 | €7,428 | €26,134 | +€18,705 | +252% |
| Financial fixed assets | 28 | €22,770 | €21,185 | -€1,585 | -7.0% |
| Current assets | 29/58 | €55,190 | €65,131 | +€9,941 | +18.0% |
| Amounts receivable within one year | 40/41 | €52,384 | €62,562 | +€10,178 | +19.4% |
| Trade receivables | 40 | €40,405 | €56,843 | +€16,438 | +40.7% |
| Other amounts receivable | 41 | €11,979 | €5,719 | -€6,259 | -52.3% |
| Current investments | 50/53 | €1,365 | €245 | -€1,120 | -82.0% |
| Cash at bank and in hand | 54/58 | €101 | €2,324 | +€2,223 | +2,208% |
| Deferred charges and accrued income | 490/1 | €1,340 | - | -€1,340 | |
| Total equity and liabilities | 10/49 | €85,389 | €112,450 | +€27,061 | +31.7% |
| Equity | 10/15 | -€37,160 | €15,317 | +€52,477 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,160 | -€14,683 | +€52,477 | +78.1% |
| Amounts payable | 17/49 | €122,549 | €97,133 | -€25,416 | -20.7% |
| Amounts payable after more than one year | 17 | €19,000 | €19,000 | = | 0.0% |
| Financial debts | 170/4 | €19,000 | €19,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,549 | €78,133 | -€25,416 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €5,798 | - | -€5,798 | |
| Trade debts | 44 | €88 | €4,490 | +€4,402 | +5,021% |
| Suppliers | 440/4 | €88 | €4,490 | +€4,402 | +5,021% |
| Taxes, remuneration and social security | 45 | €38,302 | €27,366 | -€10,936 | -28.6% |
| Taxes | 450/3 | €1,950 | €92 | -€1,858 | -95.3% |
| Remuneration and social security | 454/9 | €36,352 | €27,274 | -€9,079 | -25.0% |
| Other amounts payable | 47/48 | €59,361 | €46,278 | -€13,084 | -22.0% |
| Remuneration, social security and pensions | 62 | €36,275 | €505 | -€35,769 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,401 | €6,295 | +€1,893 | +43.0% |
| Other operating charges | 640/8 | €23,865 | €22,149 | -€1,716 | -7.2% |
| Gross operating margin | 9900 | €82,152 | €83,309 | +€1,157 | +1.4% |
| Operating profit (loss) | 9901 | €17,611 | €54,360 | +€36,749 | +209% |
| Financial income | 75/76B | €142 | €1,830 | +€1,688 | +1,192% |
| Recurring financial income | 75 | €142 | €1,830 | +€1,688 | +1,192% |
| Financial charges | 65/66B | €2,778 | €3,713 | +€935 | +33.7% |
| Recurring financial charges | 65 | €2,778 | €3,713 | +€935 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €14,975 | €52,477 | +€37,502 | +250% |
| Profit (loss) for the period | 9904 | €14,975 | €52,477 | +€37,502 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €14,975 | €52,477 | +€37,502 | +250% |
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 25 October 2026 via checked.be.