RES TRANS: what changed
Two fiscal 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.
RES TRANS
Largest movements
- Cash -€18,539
down €18,539 (-36.6%), from €50,695 to €32,157
mainly Receivables within one year (-€8,512) and Tax, wage and social debts (-€7,994)
- Tangible fixed assets -€8,852
down €8,852 (-36.5%), from €24,254 to €15,402
of which Furniture and vehicles: -€11,015
- Receivables within one year +€8,512
up €8,512 (+80.6%), from €10,565 to €19,077
of which Trade receivables: +€8,512
- Stocks and contracts +€3,198
new in 2024: €3,198
- Tax, wage and social debts -€7,994
down €7,994 (-70.4%), from €11,354 to €3,360
- Current portion of long-term debt -€5,847
down €5,847 (-70.3%), from €8,313 to €2,467
- Debts after one year -€2,467
down €2,467 (-21.5%), from €11,467 to €9,000
- Profit (loss) carried forward +€1,272
up €1,272 (+4.5%), from €28,354 to €29,627
- Other debts -€952
down €952 (-8.4%), from €11,334 to €10,383
- Gross operating margin -€26,106
down €26,106 (-63.5%), from €41,096 to €14,990
- Depreciation -€6,919
down €6,919 (-37.5%), from €18,471 to €11,552
- Taxes -€4,603
down €4,603 (-92.8%), from €4,958 to €355
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.
Cash bridge derived
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 | €94,515 | €78,834 | -€15,681 | -16.6% |
| Fixed assets | 21/28 | €33,254 | €24,402 | -€8,852 | -26.6% |
| Tangible fixed assets | 22/27 | €24,254 | €15,402 | -€8,852 | -36.5% |
| Furniture and vehicles | 24 | €23,942 | €12,927 | -€11,015 | -46.0% |
| Leasing and similar rights | 25 | €313 | - | -€313 | |
| Other tangible fixed assets | 26 | - | €2,476 | +€2,476 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €61,261 | €54,432 | -€6,829 | -11.1% |
| Stocks and contracts in progress | 3 | - | €3,198 | +€3,198 | |
| Stocks | 30/36 | - | €3,198 | +€3,198 | |
| Amounts receivable within one year | 40/41 | €10,565 | €19,077 | +€8,512 | +80.6% |
| Trade receivables | 40 | €9,904 | €18,416 | +€8,512 | +85.9% |
| Other amounts receivable | 41 | €662 | €662 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,695 | €32,157 | -€18,539 | -36.6% |
| Total equity and liabilities | 10/49 | €94,515 | €78,834 | -€15,681 | -16.6% |
| Equity | 10/15 | €47,743 | €49,015 | +€1,272 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €789 | €789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €789 | €789 | = | 0.0% |
| Reserves not available under the articles | 1311 | €789 | €789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,354 | €29,627 | +€1,272 | +4.5% |
| Amounts payable | 17/49 | €46,772 | €29,819 | -€16,953 | -36.2% |
| Amounts payable after more than one year | 17 | €11,467 | €9,000 | -€2,467 | -21.5% |
| Financial debts | 170/4 | €11,467 | €9,000 | -€2,467 | -21.5% |
| Amounts payable within one year | 42/48 | €35,306 | €20,819 | -€14,487 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €8,313 | €2,467 | -€5,847 | -70.3% |
| Trade debts | 44 | €4,304 | €4,609 | +€306 | +7.1% |
| Suppliers | 440/4 | €4,304 | €4,609 | +€306 | +7.1% |
| Taxes, remuneration and social security | 45 | €11,354 | €3,360 | -€7,994 | -70.4% |
| Taxes | 450/3 | €11,354 | €3,360 | -€7,994 | -70.4% |
| Other amounts payable | 47/48 | €11,334 | €10,383 | -€952 | -8.4% |
| Non-recurring operating income | 76A | - | €575 | +€575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,471 | €11,552 | -€6,919 | -37.5% |
| Other operating charges | 640/8 | €1,239 | €1,435 | +€197 | +15.9% |
| Non-recurring operating charges | 66A | €2,800 | - | -€2,800 | |
| Gross operating margin | 9900 | €41,096 | €14,990 | -€26,106 | -63.5% |
| Operating profit (loss) | 9901 | €18,586 | €2,002 | -€16,584 | -89.2% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €516 | €375 | -€141 | -27.3% |
| Recurring financial charges | 65 | €516 | €375 | -€141 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €18,081 | €1,627 | -€16,454 | -91.0% |
| Income taxes | 67/77 | €4,958 | €355 | -€4,603 | -92.8% |
| Profit (loss) for the period | 9904 | €13,123 | €1,272 | -€11,851 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,123 | €1,272 | -€11,851 | -90.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.