TRANSCOMAT: 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.
TRANSCOMAT
Largest movements
- Receivables after one year -€15,549
down €15,549 (-30.3%), from €51,316 to €35,766
- Tangible fixed assets +€8,242
up €8,242 (+686.8%), from €1,200 to €9,442
of which Furniture and vehicles: +€9,442
- Receivables within one year +€5,532
up €5,532 (+331.2%), from €1,670 to €7,202
of which Trade receivables: +€3,909
- Cash -€2,997
no longer reported in 2025 (was €2,997)
- Financial fixed assets -€805
no longer reported in 2025 (was €805)
- Current portion of long-term debt -€49,289
no longer reported in 2025 (was €49,289)
- Short-term financial debts +€44,078
new in 2025: €44,078
- Debts after one year +€11,550
new in 2025: €11,550
- Profit (loss) carried forward -€5,964
down €5,964 (-8.2%), from -€72,321 to -€78,285
- Other debts -€4,141
down €4,141 (-51.1%), from €8,108 to €3,967
- Gross operating margin +€20,666
up €20,666, from -€4,979 to €15,688
- Depreciation +€1,988
up €1,988 (+165.7%), from €1,200 to €3,188
- Write-downs -€368
no longer reported in 2025 (was €368)
- Other operating charges -€360
down €360 (-25.3%), from €1,423 to €1,063
- Financial charges +€207
up €207 (+4.4%), from €4,692 to €4,899
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,050 | €52,410 | -€5,640 | -9.7% |
| Fixed assets | 21/28 | €2,005 | €9,442 | +€7,437 | +370.9% |
| Tangible fixed assets | 22/27 | €1,200 | €9,442 | +€8,242 | +686.8% |
| Plant, machinery and equipment | 23 | €1,200 | - | -€1,200 | |
| Furniture and vehicles | 24 | - | €9,442 | +€9,442 | |
| Financial fixed assets | 28 | €805 | - | -€805 | |
| Current assets | 29/58 | €56,045 | €42,968 | -€13,077 | -23.3% |
| Amounts receivable after more than one year | 29 | €51,316 | €35,766 | -€15,549 | -30.3% |
| Other amounts receivable | 291 | €51,316 | €35,766 | -€15,549 | -30.3% |
| Amounts receivable within one year | 40/41 | €1,670 | €7,202 | +€5,532 | +331.2% |
| Trade receivables | 40 | €1,670 | €5,579 | +€3,909 | +234.0% |
| Other amounts receivable | 41 | - | €1,623 | +€1,623 | |
| Cash at bank and in hand | 54/58 | €2,997 | - | -€2,997 | |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €58,050 | €52,410 | -€5,640 | -9.7% |
| Equity | 10/15 | -€7,507 | -€13,471 | -€5,964 | -79.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €44,814 | €44,814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €42,814 | €42,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,321 | -€78,285 | -€5,964 | -8.2% |
| Amounts payable | 17/49 | €65,557 | €65,881 | +€324 | +0.5% |
| Amounts payable after more than one year | 17 | - | €11,550 | +€11,550 | |
| Financial debts | 170/4 | - | €11,550 | +€11,550 | |
| Amounts payable within one year | 42/48 | €65,557 | €54,331 | -€11,226 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €49,289 | - | -€49,289 | |
| Financial debts | 43 | - | €44,078 | +€44,078 | |
| Other loans | 439 | - | €44,078 | +€44,078 | |
| Trade debts | 44 | €7,012 | €6,286 | -€727 | -10.4% |
| Suppliers | 440/4 | €7,012 | €6,286 | -€727 | -10.4% |
| Taxes, remuneration and social security | 45 | €1,147 | - | -€1,147 | |
| Taxes | 450/3 | €1,147 | - | -€1,147 | |
| Other amounts payable | 47/48 | €8,108 | €3,967 | -€4,141 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €3,188 | +€1,988 | +165.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €368 | - | -€368 | |
| Other operating charges | 640/8 | €1,423 | €1,063 | -€360 | -25.3% |
| Gross operating margin | 9900 | -€4,979 | €15,688 | +€20,666 | |
| Operating profit (loss) | 9901 | -€7,970 | €11,436 | +€19,405 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €4,692 | €4,899 | +€207 | +4.4% |
| Recurring financial charges | 65 | €4,692 | €4,899 | +€207 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,654 | €6,536 | +€19,191 | |
| Profit (loss) for the period | 9904 | -€12,654 | €6,536 | +€19,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,654 | €6,536 | +€19,191 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.