TRAMOS IT: 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.
TRAMOS IT
Largest movements
- Deferred charges and accrued income +€31,110
new in 2025: €31,110
- Receivables within one year +€13,602
up €13,602 (+120%), from €11,326 to €24,927
of which Other amounts receivable: +€24,927
- Tangible fixed assets +€5,695
up €5,695 (+457%), from €1,246 to €6,941
of which Furniture and vehicles: +€5,177
- Cash -€4,152
down €4,152 (-39.3%), from €10,576 to €6,423
mainly Deferred charges and accrued income (-€31,110) and Receivables within one year (-€13,602)
- Profit (loss) carried forward +€27,344
up €27,344 (+46.0%), from €59,440 to €86,784
- Advances received +€26,426
new in 2025: €26,426
- Tax, wage and social debts -€2,186
down €2,186 (-18.8%), from €11,631 to €9,445
- Other debts -€2,042
no longer reported in 2025 (was €2,042)
- Accrued charges and deferred income -€1,716
no longer reported in 2025 (was €1,716)
- Gross operating margin +€17,551
up €17,551 (+91.2%), from €19,238 to €36,789
- Taxes +€2,953
up €2,953 (+51.4%), from €5,746 to €8,699
- Financial income +€2,363
up €2,363 (+151%), from €1,568 to €3,932
- Other operating charges -€2,045
down €2,045 (-92.5%), from €2,211 to €166
- Financial charges +€526
up €526 (+68.3%), from €770 to €1,296
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.
Derived cash bridge
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 | €78,147 | €124,402 | +€46,255 | +59.2% |
| Fixed assets | 21/28 | €1,246 | €6,941 | +€5,695 | +457% |
| Tangible fixed assets | 22/27 | €1,246 | €6,941 | +€5,695 | +457% |
| Plant, machinery and equipment | 23 | €473 | €991 | +€518 | +110% |
| Furniture and vehicles | 24 | €773 | €5,950 | +€5,177 | +670% |
| Current assets | 29/58 | €76,901 | €117,461 | +€40,560 | +52.7% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Trade receivables | 290 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,326 | €24,927 | +€13,602 | +120% |
| Trade receivables | 40 | €11,326 | - | -€11,326 | |
| Other amounts receivable | 41 | - | €24,927 | +€24,927 | |
| Cash at bank and in hand | 54/58 | €10,576 | €6,423 | -€4,152 | -39.3% |
| Deferred charges and accrued income | 490/1 | - | €31,110 | +€31,110 | |
| Total equity and liabilities | 10/49 | €78,147 | €124,402 | +€46,255 | +59.2% |
| Equity | 10/15 | €60,440 | €87,784 | +€27,344 | +45.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,440 | €86,784 | +€27,344 | +46.0% |
| Amounts payable | 17/49 | €17,707 | €36,618 | +€18,910 | +107% |
| Amounts payable within one year | 42/48 | €15,991 | €36,618 | +€20,626 | +129% |
| Trade debts | 44 | €2,319 | €746 | -€1,572 | -67.8% |
| Suppliers | 440/4 | €2,319 | €746 | -€1,572 | -67.8% |
| Advances received on contracts in progress | 46 | - | €26,426 | +€26,426 | |
| Taxes, remuneration and social security | 45 | €11,631 | €9,445 | -€2,186 | -18.8% |
| Taxes | 450/3 | €11,631 | €9,445 | -€2,186 | -18.8% |
| Other amounts payable | 47/48 | €2,042 | - | -€2,042 | |
| Accrued charges and deferred income | 492/3 | €1,716 | - | -€1,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,199 | €3,216 | +€17 | +0.5% |
| Other operating charges | 640/8 | €2,211 | €166 | -€2,045 | -92.5% |
| Gross operating margin | 9900 | €19,238 | €36,789 | +€17,551 | +91.2% |
| Operating profit (loss) | 9901 | €13,828 | €33,407 | +€19,579 | +142% |
| Financial income | 75/76B | €1,568 | €3,932 | +€2,363 | +151% |
| Recurring financial income | 75 | €1,568 | €3,932 | +€2,363 | +151% |
| Financial charges | 65/66B | €770 | €1,296 | +€526 | +68.3% |
| Recurring financial charges | 65 | €770 | €1,296 | +€526 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €14,627 | €36,043 | +€21,416 | +146% |
| Income taxes | 67/77 | €5,746 | €8,699 | +€2,953 | +51.4% |
| Profit (loss) for the period | 9904 | €8,881 | €27,344 | +€18,464 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €8,881 | €27,344 | +€18,464 | +208% |
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 18 October 2026 via checked.be.