TRAINERS: 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.
TRAINERS
Largest movements
- Cash -€17,265
down €17,265 (-73.2%), from €23,597 to €6,332
mainly Other debts (-€12,206) and Receivables within one year (-€8,607)
- Receivables within one year +€8,607
up €8,607 (+91.0%), from €9,459 to €18,066
of which Other amounts receivable: +€7,664
- Tangible fixed assets -€1,980
down €1,980 (-46.4%), from €4,263 to €2,283
of which Furniture and vehicles: -€1,764
- Other debts -€12,206
no longer reported in 2024 (was €12,206)
- Tax, wage and social debts +€4,331
up €4,331 (+91.9%), from €4,712 to €9,043
- Profit (loss) carried forward -€2,146
down €2,146 (-38.6%), from -€5,558 to -€7,704
- Gross operating margin -€11,058
down €11,058 (-61.1%), from €18,090 to €7,032
- Taxes +€4,994
up €4,994 (+2005.6%), from €249 to €5,243
- Depreciation -€1,566
down €1,566 (-44.2%), from €3,546 to €1,980
- Financial charges +€394
up €394 (+60.9%), from €647 to €1,041
- Other operating charges +€317
up €317 (+49.5%), from €640 to €957
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.
Cash bridge derived
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 | €37,536 | €27,180 | -€10,356 | -27.6% |
| Fixed assets | 21/28 | €4,263 | €2,283 | -€1,980 | -46.4% |
| Tangible fixed assets | 22/27 | €4,263 | €2,283 | -€1,980 | -46.4% |
| Furniture and vehicles | 24 | €2,390 | €626 | -€1,764 | -73.8% |
| Other tangible fixed assets | 26 | €1,873 | €1,657 | -€216 | -11.5% |
| Current assets | 29/58 | €33,273 | €24,897 | -€8,376 | -25.2% |
| Amounts receivable within one year | 40/41 | €9,459 | €18,066 | +€8,607 | +91.0% |
| Trade receivables | 40 | €9,429 | €10,372 | +€943 | +10.0% |
| Other amounts receivable | 41 | €30 | €7,694 | +€7,664 | +25546.7% |
| Current investments | 50/53 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,597 | €6,332 | -€17,265 | -73.2% |
| Deferred charges and accrued income | 490/1 | €117 | €399 | +€282 | +241.0% |
| Total equity and liabilities | 10/49 | €37,536 | €27,180 | -€10,356 | -27.6% |
| Equity | 10/15 | €18,693 | €16,547 | -€2,146 | -11.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,659 | €5,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,558 | -€7,704 | -€2,146 | -38.6% |
| Amounts payable | 17/49 | €18,843 | €10,633 | -€8,210 | -43.6% |
| Amounts payable within one year | 42/48 | €18,843 | €10,633 | -€8,210 | -43.6% |
| Trade debts | 44 | €1,925 | €1,590 | -€335 | -17.4% |
| Suppliers | 440/4 | €1,925 | €1,590 | -€335 | -17.4% |
| Taxes, remuneration and social security | 45 | €4,712 | €9,043 | +€4,331 | +91.9% |
| Taxes | 450/3 | €4,712 | €9,043 | +€4,331 | +91.9% |
| Other amounts payable | 47/48 | €12,206 | - | -€12,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,546 | €1,980 | -€1,566 | -44.2% |
| Other operating charges | 640/8 | €640 | €957 | +€317 | +49.5% |
| Gross operating margin | 9900 | €18,090 | €7,032 | -€11,058 | -61.1% |
| Operating profit (loss) | 9901 | €13,904 | €4,095 | -€9,809 | -70.5% |
| Financial income | 75/76B | €2 | €43 | +€41 | +2050.0% |
| Recurring financial income | 75 | €2 | €43 | +€41 | +2050.0% |
| Financial charges | 65/66B | €647 | €1,041 | +€394 | +60.9% |
| Recurring financial charges | 65 | €647 | €1,041 | +€394 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €13,259 | €3,097 | -€10,162 | -76.6% |
| Income taxes | 67/77 | €249 | €5,243 | +€4,994 | +2005.6% |
| Profit (loss) for the period | 9904 | €13,010 | -€2,146 | -€15,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,010 | -€2,146 | -€15,156 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.