TRACOMA: 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.
TRACOMA
Largest movements
- Receivables within one year +€16,394
up €16,394 (+6.3%), from €259,190 to €275,584
of which Other amounts receivable: +€17,669
- Tangible fixed assets +€5,067
up €5,067 (+78.2%), from €6,479 to €11,546
of which Plant, machinery and equipment: +€8,383
- Advances received +€72,500
new in 2024: €72,500
- Trade debts -€62,278
down €62,278 (-19.1%), from €325,388 to €263,111
- Profit (loss) carried forward +€17,576
up €17,576 (+23.5%), from €74,738 to €92,314
- Tax, wage and social debts -€5,318
down €5,318 (-23.6%), from €22,533 to €17,216
of which Taxes: -€8,833
- Turnover +€1.6m
new in 2024: €1.6m
- Purchases and services +€1.5m
new in 2024: €1.5m
- Staff costs +€18,091
new in 2024: €18,091
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 | €452,669 | €475,149 | +€22,480 | +5.0% |
| Fixed assets | 21/28 | €6,479 | €11,546 | +€5,067 | +78.2% |
| Tangible fixed assets | 22/27 | €6,479 | €11,546 | +€5,067 | +78.2% |
| Plant, machinery and equipment | 23 | - | €8,383 | +€8,383 | |
| Furniture and vehicles | 24 | €6,376 | €3,061 | -€3,316 | -52.0% |
| Other tangible fixed assets | 26 | €102 | €102 | = | 0.0% |
| Current assets | 29/58 | €446,190 | €463,603 | +€17,413 | +3.9% |
| Stocks and contracts in progress | 3 | €187,000 | €187,000 | = | 0.0% |
| Stocks | 30/36 | €187,000 | €187,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €259,190 | €275,584 | +€16,394 | +6.3% |
| Trade receivables | 40 | €191,161 | €189,886 | -€1,275 | -0.7% |
| Other amounts receivable | 41 | €68,029 | €85,697 | +€17,669 | +26.0% |
| Cash at bank and in hand | 54/58 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €452,669 | €475,149 | +€22,480 | +5.0% |
| Equity | 10/15 | €104,747 | €122,323 | +€17,576 | +16.8% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €2,509 | €2,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,447 | €2,447 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,447 | €2,447 | = | 0.0% |
| Distributable reserves | 133 | €62 | €62 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,738 | €92,314 | +€17,576 | +23.5% |
| Amounts payable | 17/49 | €347,922 | €352,826 | +€4,904 | +1.4% |
| Amounts payable within one year | 42/48 | €347,922 | €352,826 | +€4,904 | +1.4% |
| Trade debts | 44 | €325,388 | €263,111 | -€62,278 | -19.1% |
| Suppliers | 440/4 | €325,388 | €263,111 | -€62,278 | -19.1% |
| Advances received on contracts in progress | 46 | - | €72,500 | +€72,500 | |
| Taxes, remuneration and social security | 45 | €22,533 | €17,216 | -€5,318 | -23.6% |
| Taxes | 450/3 | €22,533 | €13,700 | -€8,833 | -39.2% |
| Remuneration and social security | 454/9 | - | €3,515 | +€3,515 | |
| Turnover | 70 | - | €1,562,004 | +€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,510,754 | +€1.5m | |
| Remuneration, social security and pensions | 62 | - | €18,091 | +€18,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,316 | €7,507 | +€4,191 | +126% |
| Other operating charges | 640/8 | €11,575 | - | -€11,575 | |
| Gross operating margin | 9900 | €38,399 | €51,251 | +€12,852 | +33.5% |
| Operating profit (loss) | 9901 | €23,507 | €25,653 | +€2,146 | +9.1% |
| Financial charges | 65/66B | €492 | €579 | +€88 | +17.8% |
| Recurring financial charges | 65 | €492 | €579 | +€88 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €23,016 | €25,074 | +€2,058 | +8.9% |
| Income taxes | 67/77 | €6,173 | €7,498 | +€1,325 | +21.5% |
| Profit (loss) for the period | 9904 | €16,843 | €17,576 | +€733 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,843 | €17,576 | +€733 | +4.4% |
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 14 October 2026 via checked.be.