TRACC: 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.
TRACC
Largest movements
- Tangible fixed assets +€2,209
up €2,209 (+249.9%), from €884 to €3,093
- Cash +€1,602
up €1,602 (+8.6%), from €18,689 to €20,290
mainly Net result for the year (+€8,642) and Depreciation (+€1,180)
- Receivables within one year +€1,102
up €1,102 (+17.6%), from €6,248 to €7,350
- Reserves +€8,642
up €8,642 (+129.0%), from €6,699 to €15,342
- Trade debts -€3,914
down €3,914 (-83.6%), from €4,681 to €767
- Tax, wage and social debts +€1,166
up €1,166 (+16.3%), from €7,163 to €8,329
- Other debts -€982
down €982 (-18.6%), from €5,277 to €4,295
- Gross operating margin +€2,898
up €2,898 (+22.9%), from €12,662 to €15,560
- Taxes +€1,016
up €1,016 (+33.1%), from €3,070 to €4,086
- Depreciation -€174
down €174 (-12.8%), from €1,354 to €1,180
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.
Cash bridge derived
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 | €25,820 | €30,733 | +€4,913 | +19.0% |
| Fixed assets | 21/28 | €884 | €3,093 | +€2,209 | +249.9% |
| Tangible fixed assets | 22/27 | €884 | €3,093 | +€2,209 | +249.9% |
| Furniture and vehicles | 24 | €884 | €3,093 | +€2,209 | +249.9% |
| Current assets | 29/58 | €24,936 | €27,640 | +€2,704 | +10.8% |
| Amounts receivable within one year | 40/41 | €6,248 | €7,350 | +€1,102 | +17.6% |
| Trade receivables | 40 | €6,248 | €7,350 | +€1,102 | +17.6% |
| Cash at bank and in hand | 54/58 | €18,689 | €20,290 | +€1,602 | +8.6% |
| Total equity and liabilities | 10/49 | €25,820 | €30,733 | +€4,913 | +19.0% |
| Equity | 10/15 | €8,699 | €17,342 | +€8,642 | +99.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,699 | €15,342 | +€8,642 | +129.0% |
| Distributable reserves | 133 | €6,699 | €15,342 | +€8,642 | +129.0% |
| Amounts payable | 17/49 | €17,121 | €13,392 | -€3,729 | -21.8% |
| Amounts payable within one year | 42/48 | €17,121 | €13,392 | -€3,729 | -21.8% |
| Trade debts | 44 | €4,681 | €767 | -€3,914 | -83.6% |
| Suppliers | 440/4 | €4,681 | €767 | -€3,914 | -83.6% |
| Taxes, remuneration and social security | 45 | €7,163 | €8,329 | +€1,166 | +16.3% |
| Taxes | 450/3 | €7,163 | €8,329 | +€1,166 | +16.3% |
| Other amounts payable | 47/48 | €5,277 | €4,295 | -€982 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,354 | €1,180 | -€174 | -12.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,662 | €15,560 | +€2,898 | +22.9% |
| Operating profit (loss) | 9901 | €10,921 | €13,980 | +€3,059 | +28.0% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €1,151 | €1,300 | +€149 | +12.9% |
| Recurring financial charges | 65 | €1,151 | €1,300 | +€149 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €9,769 | €12,728 | +€2,959 | +30.3% |
| Income taxes | 67/77 | €3,070 | €4,086 | +€1,016 | +33.1% |
| Profit (loss) for the period | 9904 | €6,699 | €8,642 | +€1,943 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,699 | €8,642 | +€1,943 | +29.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.