TOBOTRANS: 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.
TOBOTRANS
Largest movements
- Receivables within one year +€12,882
up €12,882 (+43.9%), from €29,344 to €42,226
of which Other amounts receivable: +€12,517
- Tangible fixed assets -€12,800
down €12,800 (-9.4%), from €136,366 to €123,566
of which Leasing and similar rights: -€13,846
- Deferred charges and accrued income +€2,789
up €2,789 (+640%), from €436 to €3,225
- Cash +€2,141
new in 2024: €2,141
mainly Depreciation (+€30,700) and Net result for the year (+€27,431)
- Debts after one year -€22,319
down €22,319 (-20.0%), from €111,771 to €89,452
- Reserves +€19,000
up €19,000 (+119%), from €16,000 to €35,000
- Other debts +€8,333
new in 2024: €8,333
- Current portion of long-term debt +€1,896
up €1,896 (+9.3%), from €20,423 to €22,319
- Gross operating margin +€19,700
up €19,700 (+45.4%), from €43,371 to €63,071
- Depreciation +€12,888
up €12,888 (+72.4%), from €17,812 to €30,700
- Financial charges -€3,140
down €3,140 (-37.1%), from €8,465 to €5,325
of which Non-recurring financial charges: -€2,125
- Financial income +€2,447
new in 2024: €2,447
- Other operating charges +€929
up €929 (+98.9%), from €939 to €1,868
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 | €167,121 | €171,158 | +€4,037 | +2.4% |
| Fixed assets | 21/28 | €137,341 | €123,566 | -€13,775 | -10.0% |
| Tangible fixed assets | 22/27 | €136,366 | €123,566 | -€12,800 | -9.4% |
| Plant, machinery and equipment | 23 | - | €1,046 | +€1,046 | |
| Leasing and similar rights | 25 | €136,366 | €122,520 | -€13,846 | -10.2% |
| Financial fixed assets | 28 | €975 | €0 | -€975 | -100% |
| Current assets | 29/58 | €29,780 | €47,592 | +€17,812 | +59.8% |
| Amounts receivable within one year | 40/41 | €29,344 | €42,226 | +€12,882 | +43.9% |
| Trade receivables | 40 | €22,565 | €22,931 | +€366 | +1.6% |
| Other amounts receivable | 41 | €6,779 | €19,296 | +€12,517 | +185% |
| Cash at bank and in hand | 54/58 | - | €2,141 | +€2,141 | |
| Deferred charges and accrued income | 490/1 | €436 | €3,225 | +€2,789 | +640% |
| Total equity and liabilities | 10/49 | €167,121 | €171,158 | +€4,037 | +2.4% |
| Equity | 10/15 | €24,155 | €43,254 | +€19,099 | +79.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €35,000 | +€19,000 | +119% |
| Distributable reserves | 133 | €16,000 | €35,000 | +€19,000 | +119% |
| Profit (loss) carried forward | 14 | €155 | €254 | +€99 | +63.8% |
| Amounts payable | 17/49 | €142,966 | €127,905 | -€15,061 | -10.5% |
| Amounts payable after more than one year | 17 | €111,771 | €89,452 | -€22,319 | -20.0% |
| Financial debts | 170/4 | €111,771 | €89,452 | -€22,319 | -20.0% |
| Amounts payable within one year | 42/48 | €31,195 | €38,452 | +€7,257 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €20,423 | €22,319 | +€1,896 | +9.3% |
| Financial debts | 43 | €1,615 | €0 | -€1,615 | -100% |
| Credit institutions | 430/8 | €1,615 | €0 | -€1,615 | -100% |
| Trade debts | 44 | €9,157 | €7,607 | -€1,550 | -16.9% |
| Suppliers | 440/4 | €9,157 | €7,607 | -€1,550 | -16.9% |
| Taxes, remuneration and social security | 45 | - | €193 | +€193 | |
| Taxes | 450/3 | - | €193 | +€193 | |
| Other amounts payable | 47/48 | - | €8,333 | +€8,333 | |
| Non-recurring operating income | 76A | - | €16,784 | +€16,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,812 | €30,700 | +€12,888 | +72.4% |
| Other operating charges | 640/8 | €939 | €1,868 | +€929 | +98.9% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €43,371 | €63,071 | +€19,700 | +45.4% |
| Operating profit (loss) | 9901 | €24,620 | €30,503 | +€5,883 | +23.9% |
| Financial income | 75/76B | - | €2,447 | +€2,447 | |
| Recurring financial income | 75 | - | €2,447 | +€2,447 | |
| Financial charges | 65/66B | €8,465 | €5,325 | -€3,140 | -37.1% |
| Recurring financial charges | 65 | €6,340 | €5,325 | -€1,015 | -16.0% |
| Non-recurring financial charges | 66B | €2,125 | - | -€2,125 | |
| Profit (loss) for the period before taxes | 9903 | €16,155 | €27,625 | +€11,470 | +71.0% |
| Income taxes | 67/77 | - | €193 | +€193 | |
| Profit (loss) for the period | 9904 | €16,155 | €27,431 | +€11,276 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,155 | €27,431 | +€11,276 | +69.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.