PREDUSCA DNM 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.
PREDUSCA DNM TRANS
Largest movements
- Cash -€23,148
down €23,148 (-30.1%), from €76,948 to €53,799
mainly Trade debts (-€95,146) and Investment in fixed assets (net) (-€24,210)
- Receivables within one year +€13,413
up €13,413 (+10.4%), from €129,468 to €142,881
of which Other amounts receivable: +€41,388
- Deferred charges and accrued income +€11,947
new in 2024: €11,947
- Tangible fixed assets -€11,400
down €11,400 (-23.0%), from €49,466 to €38,066
- Trade debts -€95,146
down €95,146 (-89.9%), from €105,792 to €10,646
- Tax, wage and social debts +€77,343
up €77,343 (+159%), from €48,678 to €126,020
of which Taxes: +€95,566
- Profit (loss) carried forward +€11,677
up €11,677 (+12.3%), from €94,980 to €106,658
- Turnover +€1.5m
new in 2024: €1.5m
- Purchases and services +€868,288
new in 2024: €868,288
- Gross operating margin +€54,742
up €54,742 (+9.1%), from €602,497 to €657,239
- Financial income -€35,559
down €35,559 (-99.9%), from €35,607 to €49
of which Non-recurring financial income: -€35,607
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 | €275,881 | €266,693 | -€9,188 | -3.3% |
| Fixed assets | 21/28 | €69,466 | €58,066 | -€11,400 | -16.4% |
| Tangible fixed assets | 22/27 | €49,466 | €38,066 | -€11,400 | -23.0% |
| Furniture and vehicles | 24 | €49,466 | €38,066 | -€11,400 | -23.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €206,415 | €208,627 | +€2,211 | +1.1% |
| Amounts receivable within one year | 40/41 | €129,468 | €142,881 | +€13,413 | +10.4% |
| Trade receivables | 40 | €127,559 | €99,584 | -€27,975 | -21.9% |
| Other amounts receivable | 41 | €1,908 | €43,297 | +€41,388 | +2,169% |
| Cash at bank and in hand | 54/58 | €76,948 | €53,799 | -€23,148 | -30.1% |
| Deferred charges and accrued income | 490/1 | - | €11,947 | +€11,947 | |
| Total equity and liabilities | 10/49 | €275,881 | €266,693 | -€9,188 | -3.3% |
| Equity | 10/15 | €115,440 | €127,118 | +€11,677 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,980 | €106,658 | +€11,677 | +12.3% |
| Amounts payable | 17/49 | €160,441 | €139,575 | -€20,866 | -13.0% |
| Amounts payable within one year | 42/48 | €160,441 | €139,575 | -€20,866 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €4,013 | €2,909 | -€1,103 | -27.5% |
| Trade debts | 44 | €105,792 | €10,646 | -€95,146 | -89.9% |
| Suppliers | 440/4 | €105,792 | €10,646 | -€95,146 | -89.9% |
| Taxes, remuneration and social security | 45 | €48,678 | €126,020 | +€77,343 | +159% |
| Taxes | 450/3 | €2,096 | €97,662 | +€95,566 | +4,560% |
| Remuneration and social security | 454/9 | €46,582 | €28,358 | -€18,224 | -39.1% |
| Other amounts payable | 47/48 | €1,958 | - | -€1,958 | |
| Turnover | 70 | - | €1,525,527 | +€1.5m | |
| Non-recurring operating income | 76A | - | €115,516 | +€115,516 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €868,288 | +€868,288 | |
| Remuneration, social security and pensions | 62 | €482,102 | €469,143 | -€12,960 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,733 | €35,610 | +€10,877 | +44.0% |
| Other operating charges | 640/8 | €116,508 | €115,516 | -€993 | -0.9% |
| Gross operating margin | 9900 | €602,497 | €657,239 | +€54,742 | +9.1% |
| Operating profit (loss) | 9901 | -€20,847 | €36,971 | +€57,818 | |
| Financial income | 75/76B | €35,607 | €49 | -€35,559 | -99.9% |
| Recurring financial income | 75 | €35,607 | €49 | -€35,559 | -99.9% |
| Non-recurring financial income | 76B | €35,607 | - | -€35,607 | |
| Financial charges | 65/66B | €6,671 | €15,343 | +€8,671 | +130% |
| Recurring financial charges | 65 | €5,921 | €10,956 | +€5,034 | +85.0% |
| Non-recurring financial charges | 66B | €750 | €4,387 | +€3,637 | +485% |
| Profit (loss) for the period before taxes | 9903 | €8,089 | €21,677 | +€13,588 | +168% |
| Income taxes | 67/77 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€1,911 | €11,677 | +€13,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,911 | €11,677 | +€13,588 |
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 26 October 2026 via checked.be.