TRANSMANUMAT: 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.
What changed
TRANSMANUMAT
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€269,641
2024 · €171,593+€98,049
Equity
€2.0m
2024 · €1.8m+€278,159
Cash
-
not filed
Balance sheet total
€4.2m
2024 · €4.1m+€90,632
Largest movements
Assets
- Receivables within one year +€429,215
up €429,215 (+21.7%), from €2.0m to €2.4m
of which Other amounts receivable: +€429,285
- Tangible fixed assets -€338,875
down €338,875 (-16.1%), from €2.1m to €1.8m
of which Leasing and similar rights: -€360,041
Equity and liabilities
- Debts after one year -€308,007
down €308,007 (-22.9%), from €1.3m to €1.0m
- Profit (loss) carried forward +€198,574
up €198,574 (+14.3%), from €1.4m to €1.6m
- Trade debts +€126,190
up €126,190 (+54.9%), from €230,016 to €356,206
- Reserves +€71,068
up €71,068 (+22.2%), from €320,197 to €391,265
of which Tax-exempt reserves: +€71,068
Income statement
- Turnover +€557,296
up €557,296 (+14.9%), from €3.7m to €4.3m
- Services and other goods +€223,081
up €223,081 (+14.7%), from €1.5m to €1.7m
- Staff costs +€210,996
up €210,996 (+12.7%), from €1.7m to €1.9m
- Depreciation +€65,934
up €65,934 (+13.6%), from €484,282 to €550,216
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.
Result 2024
€171,593
Turnover
+€557,296
Other operating income
+€12,950
Services and other goods
-€223,081
Staff costs
-€210,996
Depreciation
-€65,934
Other operating charges
+€3,796
Other operating items
+€66,946
Financial income
-€10,669
Financial charges
-€11,577
Taxes
-€20,682
Result 2025
€269,641
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,085,002 | €4,175,634 | +€90,632 | +2.2% |
| Fixed assets | 21/28 | €2,108,759 | €1,770,154 | -€338,605 | -16.1% |
| Tangible fixed assets | 22/27 | €2,107,993 | €1,769,118 | -€338,875 | -16.1% |
| Plant, machinery and equipment | 23 | €446 | €0 | -€446 | -100.0% |
| Furniture and vehicles | 24 | €956,042 | €977,655 | +€21,613 | +2.3% |
| Leasing and similar rights | 25 | €1,151,505 | €791,464 | -€360,041 | -31.3% |
| Financial fixed assets | 28 | €766 | €1,036 | +€270 | +35.3% |
| Other financial fixed assets | 284/8 | €766 | €1,036 | +€270 | +35.3% |
| Amounts receivable and cash guarantees | 285/8 | €766 | €1,036 | +€270 | +35.3% |
| Current assets | 29/58 | €1,976,243 | €2,405,479 | +€429,236 | +21.7% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,976,098 | €2,405,313 | +€429,215 | +21.7% |
| Trade receivables | 40 | €227,876 | €227,806 | -€70 | 0.0% |
| Other amounts receivable | 41 | €1,748,222 | €2,177,507 | +€429,285 | +24.6% |
| Deferred charges and accrued income | 490/1 | €145 | €166 | +€21 | +14.6% |
| Total equity and liabilities | 10/49 | €4,085,002 | €4,175,634 | +€90,632 | +2.2% |
| Equity | 10/15 | €1,767,679 | €2,045,837 | +€278,159 | +15.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €320,197 | €391,265 | +€71,068 | +22.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €314,000 | €385,068 | +€71,068 | +22.6% |
| Profit (loss) carried forward | 14 | €1,385,508 | €1,584,082 | +€198,574 | +14.3% |
| Investment grants | 15 | - | €8,517 | +€8,517 | |
| Amounts payable | 17/49 | €2,317,323 | €2,129,796 | -€187,527 | -8.1% |
| Amounts payable after more than one year | 17 | €1,347,541 | €1,039,534 | -€308,007 | -22.9% |
| Financial debts | 170/4 | €1,347,541 | €1,039,534 | -€308,007 | -22.9% |
| Leasing and similar obligations | 172 | €663,954 | €365,380 | -€298,574 | -45.0% |
| Credit institutions | 173 | €683,587 | €674,154 | -€9,433 | -1.4% |
| Amounts payable within one year | 42/48 | €969,782 | €1,089,938 | +€120,156 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €473,848 | €437,846 | -€36,002 | -7.6% |
| Financial debts | 43 | €51,596 | €53,872 | +€2,276 | +4.4% |
| Credit institutions | 430/8 | €51,596 | €53,872 | +€2,276 | +4.4% |
| Trade debts | 44 | €230,016 | €356,206 | +€126,190 | +54.9% |
| Suppliers | 440/4 | €230,016 | €356,206 | +€126,190 | +54.9% |
| Taxes, remuneration and social security | 45 | €214,322 | €242,015 | +€27,692 | +12.9% |
| Taxes | 450/3 | €18,048 | €7,581 | -€10,468 | -58.0% |
| Remuneration and social security | 454/9 | €196,274 | €234,434 | +€38,160 | +19.4% |
| Accrued charges and deferred income | 492/3 | - | €324 | +€324 | |
| Operating income | 70/76A | €3,915,386 | €4,522,699 | +€607,313 | +15.5% |
| Turnover | 70 | €3,741,629 | €4,298,925 | +€557,296 | +14.9% |
| Other operating income | 74 | €139,758 | €152,707 | +€12,950 | +9.3% |
| Non-recurring operating income | 76A | €34,000 | €71,068 | +€37,068 | +109.0% |
| Operating charges | 60/66A | €3,719,755 | €4,186,092 | +€466,337 | +12.5% |
| Services and other goods | 61 | €1,513,898 | €1,736,980 | +€223,081 | +14.7% |
| Remuneration, social security and pensions | 62 | €1,666,202 | €1,877,199 | +€210,996 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484,282 | €550,216 | +€65,934 | +13.6% |
| Other operating charges | 640/8 | €20,372 | €16,576 | -€3,796 | -18.6% |
| Non-recurring operating charges | 66A | €35,000 | €5,122 | -€29,878 | -85.4% |
| Operating profit (loss) | 9901 | €195,631 | €336,607 | +€140,976 | +72.1% |
| Financial income | 75/76B | €64,768 | €54,099 | -€10,669 | -16.5% |
| Recurring financial income | 75 | €64,768 | €54,099 | -€10,669 | -16.5% |
| Income from current assets | 751 | €64,738 | €51,748 | -€12,990 | -20.1% |
| Other financial income | 752/9 | €30 | €2,351 | +€2,321 | +7671.2% |
| Financial charges | 65/66B | €40,293 | €51,870 | +€11,577 | +28.7% |
| Recurring financial charges | 65 | €40,293 | €51,870 | +€11,577 | +28.7% |
| Debt charges | 650 | €37,315 | €48,551 | +€11,236 | +30.1% |
| Other financial charges | 652/9 | €2,978 | €3,318 | +€341 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €220,106 | €338,836 | +€118,730 | +53.9% |
| Income taxes | 67/77 | €48,514 | €69,195 | +€20,682 | +42.6% |
| Taxes | 670/3 | €48,514 | €69,195 | +€20,682 | +42.6% |
| Profit (loss) for the period | 9904 | €171,593 | €269,641 | +€98,049 | +57.1% |
| Transfer to tax-exempt reserves | 689 | €34,000 | €71,068 | +€37,068 | +109.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,593 | €198,574 | +€60,981 | +44.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.