Slagerij De Tram: 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.
Slagerij De Tram
Largest movements
- Cash -€209,935
down €209,935 (-55.1%), from €380,841 to €170,907
mainly Receivables after one year (-€120,000) and Contributions, distributions and other (-€60,000)
- Receivables after one year +€120,000
new in 2025: €120,000
- Tangible fixed assets -€41,514
down €41,514 (-25.1%), from €165,327 to €123,814
of which Plant, machinery and equipment: -€37,228
- Current investments +€7,000
new in 2025: €7,000
- Debts after one year -€45,036
down €45,036 (-35.9%), from €125,530 to €80,493
- Trade debts -€44,875
down €44,875 (-46.9%), from €95,597 to €50,721
- Tax, wage and social debts -€31,279
down €31,279 (-52.1%), from €60,011 to €28,733
of which Taxes: -€29,401
- Reserves -€30,716
down €30,716 (-10.4%), from €295,549 to €264,833
- Other debts +€20,000
new in 2025: €20,000
- Staff costs +€35,991
up €35,991 (+18.7%), from €192,772 to €228,762
- Gross operating margin -€29,076
down €29,076 (-8.2%), from €353,290 to €324,213
- Taxes -€15,733
down €15,733 (-55.2%), from €28,493 to €12,759
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 | €629,308 | €496,338 | -€132,970 | -21.1% |
| Fixed assets | 21/28 | €186,411 | €138,397 | -€48,014 | -25.8% |
| Intangible fixed assets | 21 | €17,083 | €14,583 | -€2,500 | -14.6% |
| Tangible fixed assets | 22/27 | €165,327 | €123,814 | -€41,514 | -25.1% |
| Plant, machinery and equipment | 23 | €157,471 | €120,243 | -€37,228 | -23.6% |
| Leasing and similar rights | 25 | €7,856 | €3,571 | -€4,285 | -54.5% |
| Financial fixed assets | 28 | €4,000 | - | -€4,000 | |
| Current assets | 29/58 | €442,897 | €357,941 | -€84,956 | -19.2% |
| Amounts receivable after more than one year | 29 | - | €120,000 | +€120,000 | |
| Other amounts receivable | 291 | - | €120,000 | +€120,000 | |
| Stocks and contracts in progress | 3 | €23,854 | €24,781 | +€926 | +3.9% |
| Stocks | 30/36 | €23,854 | €24,781 | +€926 | +3.9% |
| Amounts receivable within one year | 40/41 | €36,896 | €33,571 | -€3,325 | -9.0% |
| Trade receivables | 40 | €35,772 | €25,243 | -€10,529 | -29.4% |
| Other amounts receivable | 41 | €1,124 | €8,328 | +€7,204 | +641% |
| Current investments | 50/53 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €380,841 | €170,907 | -€209,935 | -55.1% |
| Deferred charges and accrued income | 490/1 | €1,305 | €1,682 | +€377 | +28.9% |
| Total equity and liabilities | 10/49 | €629,308 | €496,338 | -€132,970 | -21.1% |
| Equity | 10/15 | €300,549 | €269,833 | -€30,716 | -10.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €295,549 | €264,833 | -€30,716 | -10.4% |
| Distributable reserves | 133 | €295,549 | €264,833 | -€30,716 | -10.4% |
| Amounts payable | 17/49 | €328,759 | €226,505 | -€102,254 | -31.1% |
| Amounts payable after more than one year | 17 | €125,530 | €80,493 | -€45,036 | -35.9% |
| Financial debts | 170/4 | €125,530 | €80,493 | -€45,036 | -35.9% |
| Amounts payable within one year | 42/48 | €201,909 | €146,011 | -€55,898 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €45,624 | €45,297 | -€327 | -0.7% |
| Trade debts | 44 | €95,597 | €50,721 | -€44,875 | -46.9% |
| Suppliers | 440/4 | €95,597 | €50,721 | -€44,875 | -46.9% |
| Advances received on contracts in progress | 46 | €677 | €1,261 | +€583 | +86.1% |
| Taxes, remuneration and social security | 45 | €60,011 | €28,733 | -€31,279 | -52.1% |
| Taxes | 450/3 | €36,763 | €7,362 | -€29,401 | -80.0% |
| Remuneration and social security | 454/9 | €23,249 | €21,371 | -€1,878 | -8.1% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €1,320 | - | -€1,320 | |
| Remuneration, social security and pensions | 62 | €192,772 | €228,762 | +€35,991 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,867 | €48,402 | +€1,534 | +3.3% |
| Other operating charges | 640/8 | €118 | €202 | +€84 | +71.2% |
| Gross operating margin | 9900 | €353,290 | €324,213 | -€29,076 | -8.2% |
| Operating profit (loss) | 9901 | €113,533 | €46,847 | -€66,685 | -58.7% |
| Financial income | 75/76B | €471 | €1,960 | +€1,489 | +316% |
| Recurring financial income | 75 | €471 | €1,960 | +€1,489 | +316% |
| Financial charges | 65/66B | €7,214 | €6,764 | -€450 | -6.2% |
| Recurring financial charges | 65 | €7,214 | €6,764 | -€450 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €106,790 | €42,043 | -€64,746 | -60.6% |
| Income taxes | 67/77 | €28,493 | €12,759 | -€15,733 | -55.2% |
| Profit (loss) for the period | 9904 | €78,297 | €29,284 | -€49,013 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,297 | €29,284 | -€49,013 | -62.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.