TRAINANCE: 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.
TRAINANCE
Largest movements
- Receivables within one year +€521,265
up €521,265 (+587.4%), from €88,748 to €610,013
of which Trade receivables: +€437,748
- Cash -€104,192
down €104,192 (-33.2%), from €313,918 to €209,726
mainly Receivables within one year (-€521,265) and Accrued charges and deferred income (-€95,412)
- Profit (loss) carried forward +€286,964
up €286,964 (+1384.0%), from €20,735 to €307,700
- Trade debts +€217,449
up €217,449 (+103.5%), from €210,144 to €427,593
- Accrued charges and deferred income -€95,412
down €95,412 (-100.0%), from €95,412 to €0
- Gross operating margin +€316,904
up €316,904 (+397.7%), from €79,693 to €396,597
- Taxes +€99,647
up €99,647 (+4524.1%), from €2,203 to €101,850
- Financial charges -€64,439
down €64,439 (-90.4%), from €71,317 to €6,878
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 | €436,539 | €853,612 | +€417,073 | +95.5% |
| Fixed assets | 21/28 | €33,873 | €33,873 | = | 0.0% |
| Financial fixed assets | 28 | €33,873 | €33,873 | = | 0.0% |
| Current assets | 29/58 | €402,666 | €819,739 | +€417,073 | +103.6% |
| Amounts receivable within one year | 40/41 | €88,748 | €610,013 | +€521,265 | +587.4% |
| Trade receivables | 40 | €39,970 | €477,718 | +€437,748 | +1095.2% |
| Other amounts receivable | 41 | €48,778 | €132,295 | +€83,517 | +171.2% |
| Cash at bank and in hand | 54/58 | €313,918 | €209,726 | -€104,192 | -33.2% |
| Total equity and liabilities | 10/49 | €436,539 | €853,612 | +€417,073 | +95.5% |
| Equity | 10/15 | €130,735 | €417,700 | +€286,964 | +219.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,735 | €307,700 | +€286,964 | +1384.0% |
| Amounts payable | 17/49 | €305,804 | €435,913 | +€130,109 | +42.5% |
| Amounts payable within one year | 42/48 | €210,392 | €435,913 | +€225,521 | +107.2% |
| Trade debts | 44 | €210,144 | €427,593 | +€217,449 | +103.5% |
| Suppliers | 440/4 | €210,144 | €427,593 | +€217,449 | +103.5% |
| Taxes, remuneration and social security | 45 | €248 | €8,320 | +€8,072 | +3257.5% |
| Taxes | 450/3 | €248 | €8,320 | +€8,072 | +3257.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €95,412 | €0 | -€95,412 | -100.0% |
| Other operating charges | 640/8 | €1,010 | €968 | -€43 | -4.2% |
| Gross operating margin | 9900 | €79,693 | €396,597 | +€316,904 | +397.7% |
| Operating profit (loss) | 9901 | €78,683 | €395,629 | +€316,947 | +402.8% |
| Financial income | 75/76B | €791 | €63 | -€729 | -92.1% |
| Recurring financial income | 75 | €791 | €63 | -€729 | -92.1% |
| Financial charges | 65/66B | €71,317 | €6,878 | -€64,439 | -90.4% |
| Recurring financial charges | 65 | €71,317 | €6,878 | -€64,439 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €8,157 | €388,814 | +€380,657 | +4666.6% |
| Income taxes | 67/77 | €2,203 | €101,850 | +€99,647 | +4524.1% |
| Profit (loss) for the period | 9904 | €5,954 | €286,964 | +€281,010 | +4719.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,954 | €286,964 | +€281,010 | +4719.4% |
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 8 October 2026 via checked.be.