TRANS POINT: 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 POINT
Largest movements
- Receivables within one year -€56,424
down €56,424 (-13.7%), from €412,113 to €355,689
of which Trade receivables: -€51,424
- Trade debts -€93,417
down €93,417 (-48.8%), from €191,258 to €97,841
- Tax, wage and social debts +€26,015
up €26,015 (+43.7%), from €59,520 to €85,535
of which Taxes: +€21,580
- Current portion of long-term debt +€20,584
up €20,584 (+62.3%), from €33,059 to €53,643
- Debts after one year -€15,341
down €15,341 (-20.2%), from €75,810 to €60,469
- Profit (loss) carried forward +€8,981
up €8,981 (+19.8%), from €45,271 to €54,252
- Staff costs +€9,439
up €9,439 (+10.8%), from €87,096 to €96,535
- Other operating charges +€5,405
up €5,405 (+190%), from €2,846 to €8,251
- Gross operating margin -€3,394
down €3,394 (-2.1%), from €162,519 to €159,125
- Financial income +€2,543
up €2,543 (+2,775%), from €92 to €2,635
of which Financial income: +€1,706
- Depreciation +€2,307
up €2,307 (+7.5%), from €30,718 to €33,025
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 | €526,798 | €473,109 | -€53,689 | -10.2% |
| Fixed assets | 21/28 | €103,924 | €108,276 | +€4,352 | +4.2% |
| Tangible fixed assets | 22/27 | €96,606 | €100,958 | +€4,352 | +4.5% |
| Plant, machinery and equipment | 23 | - | €6,166 | +€6,166 | |
| Furniture and vehicles | 24 | €96,606 | €94,792 | -€1,814 | -1.9% |
| Financial fixed assets | 28 | €7,318 | €7,318 | = | 0.0% |
| Current assets | 29/58 | €422,874 | €364,833 | -€58,041 | -13.7% |
| Amounts receivable within one year | 40/41 | €412,113 | €355,689 | -€56,424 | -13.7% |
| Trade receivables | 40 | €402,013 | €350,589 | -€51,424 | -12.8% |
| Other amounts receivable | 41 | €10,100 | €5,100 | -€5,000 | -49.5% |
| Cash at bank and in hand | 54/58 | €8,880 | €7,328 | -€1,552 | -17.5% |
| Deferred charges and accrued income | 490/1 | €1,881 | €1,816 | -€65 | -3.5% |
| Total equity and liabilities | 10/49 | €526,798 | €473,109 | -€53,689 | -10.2% |
| Equity | 10/15 | €55,221 | €64,202 | +€8,981 | +16.3% |
| Contributions | 10/11 | €9,950 | €9,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,271 | €54,252 | +€8,981 | +19.8% |
| Amounts payable | 17/49 | €471,577 | €408,907 | -€62,669 | -13.3% |
| Amounts payable after more than one year | 17 | €75,810 | €60,469 | -€15,341 | -20.2% |
| Financial debts | 170/4 | €75,810 | €60,469 | -€15,341 | -20.2% |
| Amounts payable within one year | 42/48 | €395,767 | €348,439 | -€47,328 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €33,059 | €53,643 | +€20,584 | +62.3% |
| Trade debts | 44 | €191,258 | €97,841 | -€93,417 | -48.8% |
| Suppliers | 440/4 | €191,258 | €97,841 | -€93,417 | -48.8% |
| Taxes, remuneration and social security | 45 | €59,520 | €85,535 | +€26,015 | +43.7% |
| Taxes | 450/3 | €25,740 | €47,321 | +€21,580 | +83.8% |
| Remuneration and social security | 454/9 | €33,780 | €38,214 | +€4,434 | +13.1% |
| Other amounts payable | 47/48 | €111,930 | €111,420 | -€510 | -0.5% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €87,096 | €96,535 | +€9,439 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,718 | €33,025 | +€2,307 | +7.5% |
| Other operating charges | 640/8 | €2,846 | €8,251 | +€5,405 | +190% |
| Non-recurring operating charges | 66A | €61 | €759 | +€698 | +1,149% |
| Gross operating margin | 9900 | €162,519 | €159,125 | -€3,394 | -2.1% |
| Operating profit (loss) | 9901 | €41,798 | €20,556 | -€21,242 | -50.8% |
| Financial income | 75/76B | €92 | €2,635 | +€2,543 | +2,775% |
| Recurring financial income | 75 | €92 | €1,797 | +€1,706 | +1,861% |
| Non-recurring financial income | 76B | - | €838 | +€838 | |
| Financial charges | 65/66B | €7,824 | €8,405 | +€582 | +7.4% |
| Recurring financial charges | 65 | €7,824 | €8,405 | +€582 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €34,066 | €14,786 | -€19,280 | -56.6% |
| Income taxes | 67/77 | €8,075 | €5,805 | -€2,271 | -28.1% |
| Profit (loss) for the period | 9904 | €25,990 | €8,981 | -€17,010 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,990 | €8,981 | -€17,010 | -65.4% |
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 14 October 2026 via checked.be.