TRAMMER: 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.
TRAMMER
Largest movements
- Receivables within one year +€28,217
up €28,217 (+63.7%), from €44,322 to €72,539
of which Trade receivables: +€28,471
- Cash +€4,585
new in 2025: €4,585
mainly Trade debts (+€25,014) and Net result for the year (+€20,528)
- Receivables after one year +€2,095
up €2,095 (+10.9%), from €19,238 to €21,333
- Stocks and contracts -€1,414
down €1,414 (-62.8%), from €2,250 to €836
- Trade debts +€25,014
up €25,014 (+111.7%), from €22,392 to €47,407
of which Suppliers: +€16,678
- Profit (loss) carried forward +€20,528
up €20,528 (+115.9%), from €17,707 to €38,234
- Advances received -€17,027
no longer reported in 2025 (was €17,027)
- Tax, wage and social debts +€7,283
up €7,283 (+233.2%), from €3,123 to €10,405
of which Remuneration and social security: +€3,874
- Short-term financial debts -€1,908
down €1,908 (-64.9%), from €2,941 to €1,033
- Other operating charges -€24,675
down €24,675 (-89.8%), from €27,480 to €2,805
- Gross operating margin +€15,107
up €15,107 (+61.2%), from €24,694 to €39,801
- Staff costs +€10,010
up €10,010 (+425.1%), from €2,355 to €12,365
- Taxes +€3,637
new in 2025: €3,637
- Financial income +€2,198
new in 2025: €2,198
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 | €71,249 | €105,139 | +€33,890 | +47.6% |
| Fixed assets | 21/28 | €4,212 | €4,823 | +€611 | +14.5% |
| Tangible fixed assets | 22/27 | €4,212 | €4,823 | +€611 | +14.5% |
| Plant, machinery and equipment | 23 | €1,177 | €135 | -€1,042 | -88.6% |
| Furniture and vehicles | 24 | €3,035 | €4,688 | +€1,653 | +54.5% |
| Current assets | 29/58 | €67,038 | €100,316 | +€33,279 | +49.6% |
| Amounts receivable after more than one year | 29 | €19,238 | €21,333 | +€2,095 | +10.9% |
| Other amounts receivable | 291 | €19,238 | €21,333 | +€2,095 | +10.9% |
| Stocks and contracts in progress | 3 | €2,250 | €836 | -€1,414 | -62.8% |
| Stocks | 30/36 | €2,250 | €836 | -€1,414 | -62.8% |
| Amounts receivable within one year | 40/41 | €44,322 | €72,539 | +€28,217 | +63.7% |
| Trade receivables | 40 | €42,309 | €70,779 | +€28,471 | +67.3% |
| Other amounts receivable | 41 | €2,013 | €1,759 | -€254 | -12.6% |
| Cash at bank and in hand | 54/58 | - | €4,585 | +€4,585 | |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,023 | -€205 | -16.7% |
| Total equity and liabilities | 10/49 | €71,249 | €105,139 | +€33,890 | +47.6% |
| Equity | 10/15 | €25,767 | €46,294 | +€20,528 | +79.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,707 | €38,234 | +€20,528 | +115.9% |
| Amounts payable | 17/49 | €45,483 | €58,845 | +€13,362 | +29.4% |
| Amounts payable within one year | 42/48 | €45,483 | €58,845 | +€13,362 | +29.4% |
| Financial debts | 43 | €2,941 | €1,033 | -€1,908 | -64.9% |
| Credit institutions | 430/8 | €2,941 | €1,033 | -€1,908 | -64.9% |
| Trade debts | 44 | €22,392 | €47,407 | +€25,014 | +111.7% |
| Suppliers | 440/4 | €22,392 | €39,070 | +€16,678 | +74.5% |
| Bills of exchange payable | 441 | - | €8,336 | +€8,336 | |
| Advances received on contracts in progress | 46 | €17,027 | - | -€17,027 | |
| Taxes, remuneration and social security | 45 | €3,123 | €10,405 | +€7,283 | +233.2% |
| Taxes | 450/3 | €3,123 | €6,532 | +€3,409 | +109.2% |
| Remuneration and social security | 454/9 | - | €3,874 | +€3,874 | |
| Remuneration, social security and pensions | 62 | €2,355 | €12,365 | +€10,010 | +425.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,313 | €1,937 | -€1,376 | -41.5% |
| Other operating charges | 640/8 | €27,480 | €2,805 | -€24,675 | -89.8% |
| Gross operating margin | 9900 | €24,694 | €39,801 | +€15,107 | +61.2% |
| Operating profit (loss) | 9901 | -€8,454 | €22,694 | +€31,148 | |
| Financial income | 75/76B | - | €2,198 | +€2,198 | |
| Recurring financial income | 75 | - | €2,198 | +€2,198 | |
| Financial charges | 65/66B | €1,888 | €727 | -€1,161 | -61.5% |
| Recurring financial charges | 65 | €1,888 | €727 | -€1,161 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,341 | €24,165 | +€34,506 | |
| Income taxes | 67/77 | - | €3,637 | +€3,637 | |
| Profit (loss) for the period | 9904 | -€10,341 | €20,528 | +€30,869 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,341 | €20,528 | +€30,869 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.