Trans-96: 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.
Trans-96
Largest movements
- Receivables within one year +€53,680
up €53,680 (+201.2%), from €26,683 to €80,363
of which Other amounts receivable: +€60,580
- Cash -€38,628
down €38,628 (-73.8%), from €52,320 to €13,692
mainly Receivables within one year (-€53,680) and Debts after one year (-€6,228)
- Intangible fixed assets -€2,700
down €2,700 (-12.5%), from €21,600 to €18,900
- Profit (loss) carried forward +€13,460
up €13,460 (+20.5%), from €65,531 to €78,991
- Current portion of long-term debt +€6,228
new in 2025: €6,228
- Debts after one year -€6,228
down €6,228 (-20.0%), from €31,069 to €24,841
- Trade debts -€3,351
no longer reported in 2025 (was €3,351)
- Tax, wage and social debts +€1,487
new in 2025: €1,487
- Purchases and services -€250,186
no longer reported in 2025 (was €250,186)
- Gross operating margin -€38,099
down €38,099 (-57.2%), from €66,573 to €28,474
- Staff costs +€16,731
new in 2025: €16,731
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 | €104,951 | €116,547 | +€11,596 | +11.0% |
| Fixed assets | 21/28 | €24,252 | €20,579 | -€3,673 | -15.1% |
| Intangible fixed assets | 21 | €21,600 | €18,900 | -€2,700 | -12.5% |
| Tangible fixed assets | 22/27 | €2,652 | €1,679 | -€973 | -36.7% |
| Plant, machinery and equipment | 23 | €2,652 | €1,679 | -€973 | -36.7% |
| Current assets | 29/58 | €80,699 | €95,968 | +€15,269 | +18.9% |
| Stocks and contracts in progress | 3 | €1,588 | €1,913 | +€325 | +20.5% |
| Stocks | 30/36 | €1,588 | €1,913 | +€325 | +20.5% |
| Amounts receivable within one year | 40/41 | €26,683 | €80,363 | +€53,680 | +201.2% |
| Trade receivables | 40 | €6,900 | - | -€6,900 | |
| Other amounts receivable | 41 | €19,783 | €80,363 | +€60,580 | +306.2% |
| Cash at bank and in hand | 54/58 | €52,320 | €13,692 | -€38,628 | -73.8% |
| Deferred charges and accrued income | 490/1 | €108 | - | -€108 | |
| Total equity and liabilities | 10/49 | €104,951 | €116,547 | +€11,596 | +11.0% |
| Equity | 10/15 | €70,531 | €83,991 | +€13,460 | +19.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,531 | €78,991 | +€13,460 | +20.5% |
| Amounts payable | 17/49 | €34,420 | €32,556 | -€1,864 | -5.4% |
| Amounts payable after more than one year | 17 | €31,069 | €24,841 | -€6,228 | -20.0% |
| Financial debts | 170/4 | €31,069 | €24,841 | -€6,228 | -20.0% |
| Amounts payable within one year | 42/48 | €3,351 | €7,715 | +€4,364 | +130.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,228 | +€6,228 | |
| Trade debts | 44 | €3,351 | - | -€3,351 | |
| Suppliers | 440/4 | €3,351 | - | -€3,351 | |
| Taxes, remuneration and social security | 45 | - | €1,487 | +€1,487 | |
| Taxes | 450/3 | - | €1,487 | +€1,487 | |
| Goods, raw materials, services and sundry goods | 60/61 | €250,186 | - | -€250,186 | |
| Remuneration, social security and pensions | 62 | - | €16,731 | +€16,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,673 | €3,673 | -€0 | 0.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.7% |
| Gross operating margin | 9900 | €66,573 | €28,474 | -€38,099 | -57.2% |
| Operating profit (loss) | 9901 | €62,782 | €7,550 | -€55,232 | -88.0% |
| Financial income | 75/76B | €0 | €69 | +€69 | +137900.0% |
| Recurring financial income | 75 | €0 | €69 | +€69 | +137900.0% |
| Non-recurring financial income | 76B | - | €69 | +€69 | |
| Financial charges | 65/66B | €616 | €185 | -€431 | -70.0% |
| Recurring financial charges | 65 | €616 | €185 | -€431 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €62,166 | €7,434 | -€54,732 | -88.0% |
| Income taxes | 67/77 | €899 | €1,487 | +€588 | +65.4% |
| Profit (loss) for the period | 9904 | €61,267 | €5,947 | -€55,320 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,267 | €5,947 | -€55,320 | -90.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.