TRANSLUBEN: 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.
TRANSLUBEN
Largest movements
- Cash +€35,207
up €35,207 (+221.1%), from €15,924 to €51,131
mainly Net result for the year (+€25,193) and Depreciation (+€23,450)
- Tangible fixed assets -€23,450
down €23,450 (-44.1%), from €53,227 to €29,777
of which Furniture and vehicles: -€22,165
- Deferred charges and accrued income +€18,075
up €18,075 (+296.4%), from €6,098 to €24,173
- Receivables within one year -€12,959
down €12,959 (-42.0%), from €30,891 to €17,932
of which Trade receivables: -€13,780
- Debts after one year -€20,459
no longer reported in 2025 (was €20,459)
- Reserves +€19,500
up €19,500 (+51.6%), from €37,810 to €57,310
of which Distributable reserves: +€19,500
- Trade debts +€12,936
up €12,936 (+2980.6%), from €434 to €13,370
- Other debts +€3,618
up €3,618 (+178.6%), from €2,026 to €5,644
- Financial income +€10,033
up €10,033 (+20902.1%), from €48 to €10,081
of which Non-recurring financial income: +€10,000
- Gross operating margin +€3,528
up €3,528 (+7.6%), from €46,168 to €49,696
- Taxes +€3,401
up €3,401 (+57.8%), from €5,883 to €9,284
- Depreciation -€1,240
down €1,240 (-5.0%), from €24,690 to €23,450
- Financial charges -€920
down €920 (-61.2%), from €1,503 to €583
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 | €115,286 | €132,159 | +€16,873 | +14.6% |
| Fixed assets | 21/28 | €62,373 | €38,923 | -€23,450 | -37.6% |
| Tangible fixed assets | 22/27 | €53,227 | €29,777 | -€23,450 | -44.1% |
| Plant, machinery and equipment | 23 | €10,055 | €8,770 | -€1,285 | -12.8% |
| Furniture and vehicles | 24 | €43,172 | €21,007 | -€22,165 | -51.3% |
| Financial fixed assets | 28 | €9,146 | €9,146 | = | 0.0% |
| Current assets | 29/58 | €52,913 | €93,236 | +€40,323 | +76.2% |
| Amounts receivable within one year | 40/41 | €30,891 | €17,932 | -€12,959 | -42.0% |
| Trade receivables | 40 | €28,213 | €14,433 | -€13,780 | -48.8% |
| Other amounts receivable | 41 | €2,678 | €3,499 | +€821 | +30.7% |
| Cash at bank and in hand | 54/58 | €15,924 | €51,131 | +€35,207 | +221.1% |
| Deferred charges and accrued income | 490/1 | €6,098 | €24,173 | +€18,075 | +296.4% |
| Total equity and liabilities | 10/49 | €115,286 | €132,159 | +€16,873 | +14.6% |
| Equity | 10/15 | €69,440 | €89,367 | +€19,927 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,810 | €57,310 | +€19,500 | +51.6% |
| 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 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €23,950 | €43,450 | +€19,500 | +81.4% |
| Profit (loss) carried forward | 14 | €19,230 | €19,657 | +€427 | +2.2% |
| Amounts payable | 17/49 | €45,846 | €42,792 | -€3,054 | -6.7% |
| Amounts payable after more than one year | 17 | €20,459 | - | -€20,459 | |
| Financial debts | 170/4 | €20,459 | - | -€20,459 | |
| Amounts payable within one year | 42/48 | €25,387 | €42,199 | +€16,812 | +66.2% |
| Current portion of amounts payable after more than one year | 42 | €20,227 | €20,459 | +€232 | +1.1% |
| Trade debts | 44 | €434 | €13,370 | +€12,936 | +2980.6% |
| Suppliers | 440/4 | €434 | €13,370 | +€12,936 | +2980.6% |
| Taxes, remuneration and social security | 45 | €2,700 | €2,726 | +€26 | +1.0% |
| Taxes | 450/3 | €2,700 | €2,726 | +€26 | +1.0% |
| Other amounts payable | 47/48 | €2,026 | €5,644 | +€3,618 | +178.6% |
| Accrued charges and deferred income | 492/3 | - | €593 | +€593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,690 | €23,450 | -€1,240 | -5.0% |
| Other operating charges | 640/8 | €1,631 | €1,267 | -€364 | -22.3% |
| Gross operating margin | 9900 | €46,168 | €49,696 | +€3,528 | +7.6% |
| Operating profit (loss) | 9901 | €19,847 | €24,979 | +€5,132 | +25.9% |
| Financial income | 75/76B | €48 | €10,081 | +€10,033 | +20902.1% |
| Recurring financial income | 75 | €48 | €81 | +€33 | +68.8% |
| Non-recurring financial income | 76B | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €1,503 | €583 | -€920 | -61.2% |
| Recurring financial charges | 65 | €1,503 | €583 | -€920 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €18,392 | €34,477 | +€16,085 | +87.5% |
| Income taxes | 67/77 | €5,883 | €9,284 | +€3,401 | +57.8% |
| Profit (loss) for the period | 9904 | €12,509 | €25,193 | +€12,684 | +101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,509 | €25,193 | +€12,684 | +101.4% |
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 9 October 2026 via checked.be.