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TR-D: 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.

What changed

TR-D

BE 0405.394.672
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€32,141
2024 · €108,049-€140,190
Equity
€1.4m
2024 · €1.4m-€32,141
Cash
€30,974
2024 · €134,969-€103,995
Balance sheet total
€2.4m
2024 · €2.6m-€196,229

Largest movements

2024 to 2025
Assets
  • Cash -€103,995

    down €103,995 (-77.1%), from €134,969 to €30,974

    mainly Debts after one year (-€46,388) and Tax, wage and social debts (-€39,521)

  • Tangible fixed assets -€101,200

    down €101,200 (-9.7%), from €1.0m to €938,794

    of which Land and buildings: -€57,616

Equity and liabilities
  • Debts after one year -€46,388

    down €46,388 (-11.2%), from €413,480 to €367,092

  • Tax, wage and social debts -€39,521

    down €39,521 (-88.1%), from €44,852 to €5,331

    of which Taxes: -€25,225

  • Current portion of long-term debt -€34,696

    down €34,696 (-42.8%), from €81,084 to €46,388

  • Reserves -€32,141

    down €32,141 (-2.5%), from €1.3m to €1.2m

    of which Distributable reserves: -€32,141

Income statement
  • Gross operating margin -€224,650

    down €224,650 (-62.0%), from €362,130 to €137,480

  • Staff costs -€49,775

    down €49,775, from €49,219 to -€556

  • Taxes -€45,733

    down €45,733 (-96.5%), from €47,390 to €1,656

  • Depreciation +€5,124

    up €5,124 (+5.3%), from €96,076 to €101,200

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €108,049
Gross operating margin -€224,650
Staff costs +€49,775
Depreciation -€5,124
Other operating charges -€2,531
Financial income -€2
Financial charges -€3,391
Taxes +€45,733
Result 2025 -€32,141

Cash bridge derived

cash 2024 to 2025

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.

From operations +€440
Investment €0
Financing -€104,435
Cash 2024 €134,969
Net result for the year -€32,141
Depreciation +€101,200
Stocks and contracts -€14,650
Receivables within one year +€7,160
Deferred charges and accrued income -€1,475
Trade debts +€1,436
Tax, wage and social debts -€39,521
Advances received -€4,568
Other debts -€16,541
Accrued charges and deferred income -€460
Debts after one year -€46,388
Current portion of long-term debt -€34,696
Short-term financial debts -€23,351
Cash 2025 €30,974
Every line side by side 52 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,600,645 €2,404,416 -€196,229 -7.5%
Fixed assets 21/28 €1,039,994 €938,794 -€101,200 -9.7%
Tangible fixed assets 22/27 €1,039,994 €938,794 -€101,200 -9.7%
Land and buildings 22 €891,156 €833,540 -€57,616 -6.5%
Plant, machinery and equipment 23 €15,793 €10,049 -€5,744 -36.4%
Furniture and vehicles 24 €133,045 €95,205 -€37,840 -28.4%
Current assets 29/58 €1,560,651 €1,465,622 -€95,029 -6.1%
Stocks and contracts in progress 3 €1,393,267 €1,407,917 +€14,650 +1.1%
Stocks 30/36 €1,393,267 €1,407,917 +€14,650 +1.1%
Amounts receivable within one year 40/41 €28,978 €21,819 -€7,160 -24.7%
Trade receivables 40 €325 €0 -€325 -100.0%
Other amounts receivable 41 €28,654 €21,819 -€6,835 -23.9%
Cash at bank and in hand 54/58 €134,969 €30,974 -€103,995 -77.1%
Deferred charges and accrued income 490/1 €3,437 €4,912 +€1,475 +42.9%
Total equity and liabilities 10/49 €2,600,645 €2,404,416 -€196,229 -7.5%
Equity 10/15 €1,430,859 €1,398,717 -€32,141 -2.2%
Contributions 10/11 €160,000 €160,000 = 0.0%
Reserves 13 €1,270,859 €1,238,717 -€32,141 -2.5%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Tax-exempt reserves 132 €5,330 €5,330 = 0.0%
Distributable reserves 133 €1,265,529 €1,233,388 -€32,141 -2.5%
Profit (loss) carried forward 14 €0 - =
Amounts payable 17/49 €1,169,786 €1,005,698 -€164,088 -14.0%
Amounts payable after more than one year 17 €413,480 €367,092 -€46,388 -11.2%
Financial debts 170/4 €413,480 €367,092 -€46,388 -11.2%
Amounts payable within one year 42/48 €746,838 €629,598 -€117,240 -15.7%
Current portion of amounts payable after more than one year 42 €81,084 €46,388 -€34,696 -42.8%
Financial debts 43 €400,088 €376,737 -€23,351 -5.8%
Credit institutions 430/8 €400,088 €376,737 -€23,351 -5.8%
Trade debts 44 €49,359 €50,796 +€1,436 +2.9%
Suppliers 440/4 €49,359 €50,796 +€1,436 +2.9%
Advances received on contracts in progress 46 €55,568 €51,000 -€4,568 -8.2%
Taxes, remuneration and social security 45 €44,852 €5,331 -€39,521 -88.1%
Taxes 450/3 €28,056 €2,831 -€25,225 -89.9%
Remuneration and social security 454/9 €16,796 €2,500 -€14,296 -85.1%
Other amounts payable 47/48 €115,887 €99,346 -€16,541 -14.3%
Accrued charges and deferred income 492/3 €9,468 €9,008 -€460 -4.9%
Remuneration, social security and pensions 62 €49,219 -€556 -€49,775
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €96,076 €101,200 +€5,124 +5.3%
Other operating charges 640/8 €18,404 €20,934 +€2,531 +13.8%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 €362,130 €137,480 -€224,650 -62.0%
Operating profit (loss) 9901 €198,432 €15,902 -€182,530 -92.0%
Financial income 75/76B €8 €7 -€2 -20.8%
Recurring financial income 75 €8 €7 -€2 -20.8%
Financial charges 65/66B €43,002 €46,393 +€3,391 +7.9%
Recurring financial charges 65 €43,002 €46,393 +€3,391 +7.9%
Profit (loss) for the period before taxes 9903 €155,438 -€30,485 -€185,923
Income taxes 67/77 €47,390 €1,656 -€45,733 -96.5%
Profit (loss) for the period 9904 €108,049 -€32,141 -€140,190
Profit (loss) for the period to be appropriated 9905 €108,049 -€32,141 -€140,190

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.