TOP 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.
TOP TRANSPORT
Largest movements
- Cash -€11,248
down €11,248 (-52.8%), from €21,287 to €10,039
mainly Other debts (-€13,182) and Trade debts (-€11,175)
- Receivables within one year -€8,213
down €8,213 (-100%), from €8,213 to €0
of which Trade receivables: -€7,880
- Tangible fixed assets +€1,378
up €1,378 (+5.6%), from €24,822 to €26,200
- Other debts -€13,182
down €13,182 (-94.2%), from €14,001 to €819
- Trade debts -€11,175
down €11,175 (-53.1%), from €21,036 to €9,861
- Tax, wage and social debts +€4,670
up €4,670 (+69.7%), from €6,697 to €11,367
of which Taxes: +€2,670
- Profit (loss) carried forward +€1,604
up €1,604 (+24.3%), from €6,589 to €8,193
- Purchases and services +€15,178
up €15,178 (+47.6%), from €31,912 to €47,090
- Gross operating margin -€10,467
down €10,467 (-54.8%), from €19,088 to €8,621
- Turnover +€4,027
up €4,027 (+7.9%), from €50,856 to €54,882
- Taxes -€2,241
down €2,241 (-83.1%), from €2,697 to €456
- Depreciation +€944
up €944 (+18.2%), from €5,178 to €6,122
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 | €54,322 | €36,239 | -€18,083 | -33.3% |
| Fixed assets | 21/28 | €24,822 | €26,200 | +€1,378 | +5.6% |
| Tangible fixed assets | 22/27 | €24,822 | €26,200 | +€1,378 | +5.6% |
| Furniture and vehicles | 24 | €24,822 | €26,200 | +€1,378 | +5.6% |
| Current assets | 29/58 | €29,500 | €10,039 | -€19,462 | -66.0% |
| Amounts receivable within one year | 40/41 | €8,213 | €0 | -€8,213 | -100% |
| Trade receivables | 40 | €7,880 | €0 | -€7,880 | -100% |
| Other amounts receivable | 41 | €334 | €0 | -€334 | -100% |
| Cash at bank and in hand | 54/58 | €21,287 | €10,039 | -€11,248 | -52.8% |
| Total equity and liabilities | 10/49 | €54,322 | €36,239 | -€18,083 | -33.3% |
| Equity | 10/15 | €12,589 | €14,193 | +€1,604 | +12.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,589 | €8,193 | +€1,604 | +24.3% |
| Amounts payable | 17/49 | €41,734 | €22,046 | -€19,687 | -47.2% |
| Amounts payable within one year | 42/48 | €41,734 | €22,046 | -€19,687 | -47.2% |
| Trade debts | 44 | €21,036 | €9,861 | -€11,175 | -53.1% |
| Suppliers | 440/4 | €21,036 | €9,861 | -€11,175 | -53.1% |
| Taxes, remuneration and social security | 45 | €6,697 | €11,367 | +€4,670 | +69.7% |
| Taxes | 450/3 | €4,697 | €7,367 | +€2,670 | +56.8% |
| Remuneration and social security | 454/9 | €2,000 | €4,000 | +€2,000 | +100% |
| Other amounts payable | 47/48 | €14,001 | €819 | -€13,182 | -94.2% |
| Turnover | 70 | €50,856 | €54,882 | +€4,027 | +7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,912 | €47,090 | +€15,178 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,178 | €6,122 | +€944 | +18.2% |
| Non-recurring operating charges | 66A | €4,201 | €34 | -€4,167 | -99.2% |
| Gross operating margin | 9900 | €19,088 | €8,621 | -€10,467 | -54.8% |
| Operating profit (loss) | 9901 | €9,709 | €2,466 | -€7,243 | -74.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €423 | €406 | -€17 | -4.0% |
| Recurring financial charges | 65 | €423 | €406 | -€17 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €9,286 | €2,060 | -€7,226 | -77.8% |
| Income taxes | 67/77 | €2,697 | €456 | -€2,241 | -83.1% |
| Profit (loss) for the period | 9904 | €6,589 | €1,604 | -€4,985 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,589 | €1,604 | -€4,985 | -75.7% |
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 19 October 2026 via checked.be.