TRANS-AGRI: 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.
TRANS-AGRI
Largest movements
- Receivables within one year +€68,590
up €68,590 (+41.4%), from €165,836 to €234,426
of which Other amounts receivable: +€63,073
- Stocks and contracts +€40,313
up €40,313 (+105.9%), from €38,081 to €78,394
- Tangible fixed assets -€32,989
down €32,989 (-5.1%), from €644,956 to €611,967
of which Leasing and similar rights: -€186,807
- Trade debts +€99,947
up €99,947 (+15.6%), from €639,341 to €739,288
- Current portion of long-term debt -€47,464
down €47,464 (-69.2%), from €68,613 to €21,149
- Profit (loss) carried forward +€41,089
up €41,089, from -€10,253 to €30,836
- Debts after one year -€27,403
down €27,403 (-22.5%), from €121,683 to €94,280
- Short-term financial debts +€11,080
up €11,080 (+191.2%), from €5,796 to €16,876
- Gross operating margin -€166,972
down €166,972 (-45.4%), from €367,922 to €200,950
- Staff costs -€52,497
down €52,497 (-88.0%), from €59,687 to €7,190
- Depreciation -€10,338
down €10,338 (-8.4%), from €123,156 to €112,818
- Financial charges -€7,094
down €7,094 (-31.2%), from €22,749 to €15,655
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 | €850,785 | €927,247 | +€76,462 | +9.0% |
| Fixed assets | 21/28 | €645,106 | €612,117 | -€32,989 | -5.1% |
| Tangible fixed assets | 22/27 | €644,956 | €611,967 | -€32,989 | -5.1% |
| Land and buildings | 22 | €341,116 | €305,252 | -€35,864 | -10.5% |
| Plant, machinery and equipment | 23 | €1,199 | €3,537 | +€2,338 | +195.0% |
| Furniture and vehicles | 24 | €65,641 | €252,985 | +€187,344 | +285.4% |
| Leasing and similar rights | 25 | €237,000 | €50,193 | -€186,807 | -78.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €205,679 | €315,130 | +€109,451 | +53.2% |
| Stocks and contracts in progress | 3 | €38,081 | €78,394 | +€40,313 | +105.9% |
| Stocks | 30/36 | €38,081 | €78,394 | +€40,313 | +105.9% |
| Amounts receivable within one year | 40/41 | €165,836 | €234,426 | +€68,590 | +41.4% |
| Trade receivables | 40 | €71,147 | €76,664 | +€5,517 | +7.8% |
| Other amounts receivable | 41 | €94,689 | €157,762 | +€63,073 | +66.6% |
| Cash at bank and in hand | 54/58 | €1,335 | €1,193 | -€142 | -10.6% |
| Deferred charges and accrued income | 490/1 | €427 | €1,117 | +€690 | +161.6% |
| Total equity and liabilities | 10/49 | €850,785 | €927,247 | +€76,462 | +9.0% |
| Equity | 10/15 | €14,207 | €55,296 | +€41,089 | +289.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 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% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,253 | €30,836 | +€41,089 | |
| Amounts payable | 17/49 | €836,578 | €871,951 | +€35,373 | +4.2% |
| Amounts payable after more than one year | 17 | €121,683 | €94,280 | -€27,403 | -22.5% |
| Financial debts | 170/4 | €121,683 | €94,280 | -€27,403 | -22.5% |
| Amounts payable within one year | 42/48 | €714,895 | €777,671 | +€62,776 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €68,613 | €21,149 | -€47,464 | -69.2% |
| Financial debts | 43 | €5,796 | €16,876 | +€11,080 | +191.2% |
| Credit institutions | 430/8 | €5,796 | €16,876 | +€11,080 | +191.2% |
| Trade debts | 44 | €639,341 | €739,288 | +€99,947 | +15.6% |
| Suppliers | 440/4 | €639,341 | €739,288 | +€99,947 | +15.6% |
| Taxes, remuneration and social security | 45 | €1,145 | €358 | -€787 | -68.7% |
| Taxes | 450/3 | - | €358 | +€358 | |
| Remuneration and social security | 454/9 | €1,145 | - | -€1,145 | |
| Remuneration, social security and pensions | 62 | €59,687 | €7,190 | -€52,497 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,156 | €112,818 | -€10,338 | -8.4% |
| Other operating charges | 640/8 | €380 | €442 | +€62 | +16.3% |
| Non-recurring operating charges | 66A | - | €24,948 | +€24,948 | |
| Gross operating margin | 9900 | €367,922 | €200,950 | -€166,972 | -45.4% |
| Operating profit (loss) | 9901 | €184,699 | €55,552 | -€129,147 | -69.9% |
| Financial income | 75/76B | €29 | €1,192 | +€1,163 | +4010.3% |
| Recurring financial income | 75 | €29 | €1,192 | +€1,163 | +4010.3% |
| Financial charges | 65/66B | €22,749 | €15,655 | -€7,094 | -31.2% |
| Recurring financial charges | 65 | €22,749 | €15,655 | -€7,094 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €161,979 | €41,089 | -€120,890 | -74.6% |
| Profit (loss) for the period | 9904 | €161,979 | €41,089 | -€120,890 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €161,979 | €41,089 | -€120,890 | -74.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.