Transport ANdré Denys: 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.
Transport ANdré Denys
Largest movements
- Cash -€78,595
down €78,595 (-62.5%), from €125,736 to €47,141
mainly Trade debts (-€29,516) and Receivables within one year (-€22,312)
- Receivables within one year +€22,312
up €22,312 (+18.7%), from €119,448 to €141,761
of which Other amounts receivable: +€14,969
- Deferred charges and accrued income +€17,288
up €17,288 (+123%), from €14,000 to €31,288
- Financial fixed assets -€5,235
down €5,235 (-62.8%), from €8,340 to €3,105
- Trade debts -€29,516
down €29,516 (-99.0%), from €29,818 to €303
- Profit (loss) carried forward -€13,564
down €13,564 (-29.5%), from €46,007 to €32,444
- Staff costs -€82,941
down €82,941 (-51.9%), from €159,667 to €76,726
- Gross operating margin -€66,781
down €66,781 (-51.0%), from €131,042 to €64,261
- Other operating charges -€37,543
down €37,543 (-90.2%), from €41,618 to €4,075
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 | €364,744 | €320,514 | -€44,230 | -12.1% |
| Fixed assets | 21/28 | €105,560 | €100,325 | -€5,235 | -5.0% |
| Tangible fixed assets | 22/27 | €97,220 | €97,220 | = | 0.0% |
| Land and buildings | 22 | €14,312 | €14,312 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,262 | €8,262 | = | 0.0% |
| Furniture and vehicles | 24 | €73,745 | €73,745 | = | 0.0% |
| Other tangible fixed assets | 26 | €901 | €901 | = | 0.0% |
| Financial fixed assets | 28 | €8,340 | €3,105 | -€5,235 | -62.8% |
| Current assets | 29/58 | €259,184 | €220,189 | -€38,995 | -15.0% |
| Amounts receivable within one year | 40/41 | €119,448 | €141,761 | +€22,312 | +18.7% |
| Trade receivables | 40 | €53,916 | €61,259 | +€7,343 | +13.6% |
| Other amounts receivable | 41 | €65,532 | €80,501 | +€14,969 | +22.8% |
| Cash at bank and in hand | 54/58 | €125,736 | €47,141 | -€78,595 | -62.5% |
| Deferred charges and accrued income | 490/1 | €14,000 | €31,288 | +€17,288 | +123% |
| Total equity and liabilities | 10/49 | €364,744 | €320,514 | -€44,230 | -12.1% |
| Equity | 10/15 | €332,538 | €318,974 | -€13,564 | -4.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €212,162 | €212,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,100 | €68,100 | = | 0.0% |
| Distributable reserves | 133 | €136,626 | €136,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,007 | €32,444 | -€13,564 | -29.5% |
| Amounts payable | 17/49 | €32,206 | €1,539 | -€30,666 | -95.2% |
| Amounts payable within one year | 42/48 | €32,206 | €1,539 | -€30,666 | -95.2% |
| Trade debts | 44 | €29,818 | €303 | -€29,516 | -99.0% |
| Suppliers | 440/4 | €29,818 | €303 | -€29,516 | -99.0% |
| Taxes, remuneration and social security | 45 | €2,387 | €1,237 | -€1,150 | -48.2% |
| Taxes | 450/3 | €739 | €757 | +€18 | +2.4% |
| Remuneration and social security | 454/9 | €1,648 | €479 | -€1,168 | -70.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €159,667 | €76,726 | -€82,941 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €41,618 | €4,075 | -€37,543 | -90.2% |
| Gross operating margin | 9900 | €131,042 | €64,261 | -€66,781 | -51.0% |
| Operating profit (loss) | 9901 | -€70,244 | -€16,540 | +€53,704 | +76.5% |
| Financial income | 75/76B | €4,287 | €4,530 | +€242 | +5.7% |
| Recurring financial income | 75 | €4,287 | €4,530 | +€242 | +5.7% |
| Financial charges | 65/66B | €1,237 | €1,309 | +€72 | +5.9% |
| Recurring financial charges | 65 | €1,237 | €1,309 | +€72 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€67,193 | -€13,319 | +€53,874 | +80.2% |
| Income taxes | 67/77 | €378 | €245 | -€133 | -35.3% |
| Profit (loss) for the period | 9904 | -€67,570 | -€13,564 | +€54,007 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,570 | -€13,564 | +€54,007 | +79.9% |
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 23 October 2026 via checked.be.