TRANS KBT: 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 KBT
Largest movements
- Receivables within one year -€65,850
down €65,850 (-21.5%), from €306,761 to €240,910
of which Other amounts receivable: -€47,790
- Tangible fixed assets +€58,426
up €58,426 (+80.5%), from €72,537 to €130,963
- Cash -€10,123
down €10,123 (-16.4%), from €61,753 to €51,630
mainly Investment in fixed assets (net) (-€80,974) and Tax, wage and social debts (-€19,914)
- Tax, wage and social debts -€19,914
down €19,914 (-41.0%), from €48,567 to €28,654
- Accrued charges and deferred income -€12,793
no longer reported in 2025 (was €12,793)
- Profit (loss) carried forward +€11,237
up €11,237 (+6.4%), from €174,512 to €185,748
- Trade debts +€5,886
up €5,886 (+3.9%), from €152,062 to €157,948
- Turnover -€769,436
no longer reported in 2025 (was €769,436)
- Purchases and services -€387,500
no longer reported in 2025 (was €387,500)
- Gross operating margin -€124,632
down €124,632 (-32.6%), from €381,936 to €257,304
- Other operating charges -€49,395
down €49,395 (-94.5%), from €52,242 to €2,848
- Staff costs -€20,272
down €20,272 (-8.8%), from €231,650 to €211,378
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 | €470,050 | €452,503 | -€17,548 | -3.7% |
| Fixed assets | 21/28 | €101,537 | €159,963 | +€58,426 | +57.5% |
| Tangible fixed assets | 22/27 | €72,537 | €130,963 | +€58,426 | +80.5% |
| Furniture and vehicles | 24 | €72,537 | €130,963 | +€58,426 | +80.5% |
| Financial fixed assets | 28 | €29,000 | €29,000 | = | 0.0% |
| Current assets | 29/58 | €368,513 | €292,540 | -€75,973 | -20.6% |
| Amounts receivable within one year | 40/41 | €306,761 | €240,910 | -€65,850 | -21.5% |
| Trade receivables | 40 | €102,153 | €84,092 | -€18,061 | -17.7% |
| Other amounts receivable | 41 | €204,608 | €156,818 | -€47,790 | -23.4% |
| Cash at bank and in hand | 54/58 | €61,753 | €51,630 | -€10,123 | -16.4% |
| Total equity and liabilities | 10/49 | €470,050 | €452,503 | -€17,548 | -3.7% |
| Equity | 10/15 | €246,628 | €257,865 | +€11,237 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,517 | €53,517 | = | 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% |
| Distributable reserves | 133 | €51,657 | €51,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,512 | €185,748 | +€11,237 | +6.4% |
| Amounts payable | 17/49 | €223,422 | €194,638 | -€28,784 | -12.9% |
| Amounts payable within one year | 42/48 | €210,629 | €194,638 | -€15,992 | -7.6% |
| Trade debts | 44 | €152,062 | €157,948 | +€5,886 | +3.9% |
| Suppliers | 440/4 | €152,062 | €157,948 | +€5,886 | +3.9% |
| Taxes, remuneration and social security | 45 | €48,567 | €28,654 | -€19,914 | -41.0% |
| Taxes | 450/3 | €48,567 | €28,654 | -€19,914 | -41.0% |
| Other amounts payable | 47/48 | €10,000 | €8,036 | -€1,964 | -19.6% |
| Accrued charges and deferred income | 492/3 | €12,793 | - | -€12,793 | |
| Turnover | 70 | €769,436 | - | -€769,436 | |
| Goods, raw materials, services and sundry goods | 60/61 | €387,500 | - | -€387,500 | |
| Remuneration, social security and pensions | 62 | €231,650 | €211,378 | -€20,272 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,407 | €22,549 | -€858 | -3.7% |
| Other operating charges | 640/8 | €52,242 | €2,848 | -€49,395 | -94.5% |
| Gross operating margin | 9900 | €381,936 | €257,304 | -€124,632 | -32.6% |
| Operating profit (loss) | 9901 | €74,637 | €20,530 | -€54,107 | -72.5% |
| Financial income | 75/76B | €8,645 | €6,050 | -€2,595 | -30.0% |
| Recurring financial income | 75 | €8,645 | €1 | -€8,644 | -100.0% |
| Non-recurring financial income | 76B | - | €6,049 | +€6,049 | |
| Financial charges | 65/66B | €332 | €9,483 | +€9,151 | +2,757% |
| Recurring financial charges | 65 | €332 | €9,483 | +€9,151 | +2,757% |
| Profit (loss) for the period before taxes | 9903 | €82,950 | €17,097 | -€65,853 | -79.4% |
| Income taxes | 67/77 | €21,293 | €5,860 | -€15,433 | -72.5% |
| Profit (loss) for the period | 9904 | €61,657 | €11,237 | -€50,420 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,657 | €11,237 | -€50,420 | -81.8% |
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 19 October 2026 via checked.be.