TRANSPORTS DIDIER CLAUSE: what changed
What changed
TRANSPORTS DIDIER CLAUSE
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
-€13,609
2022 · -€17,440+€3,831
Equity
-€6,162
2022 · €7,447-€13,609
Cash
€44
2022 · €782-€738
Balance sheet total
€97,498
2022 · €139,958-€42,460
Largest movements
Assets
- Receivables within one year -€25,467
down €25,467 (-22.0%), from €115,721 to €90,254
of which Other amounts receivable: -€15,726
- Tangible fixed assets -€14,174
down €14,174 (-70.8%), from €20,019 to €5,845
of which Furniture and vehicles: -€10,802
Equity and liabilities
- Debts after one year -€33,313
down €33,313 (-34.9%), from €95,453 to €62,140
- Profit (loss) carried forward -€13,609
down €13,609 (-56.7%), from -€23,990 to -€37,599
- Short-term financial debts +€6,142
new in 2023: €6,142
- Trade debts -€4,029
down €4,029 (-82.1%), from €4,906 to €877
- Current portion of long-term debt +€2,398
up €2,398 (+7.6%), from €31,706 to €34,104
Income statement
- Other operating charges +€14,503
up €14,503 (+1,237%), from €1,172 to €15,675
- Write-downs -€9,874
new in 2023: -€9,874
- Depreciation -€5,322
down €5,322 (-56.5%), from €9,415 to €4,093
- Gross operating margin +€2,248
up €2,248 (+65.5%), from -€3,430 to -€1,182
- Financial charges -€1,081
down €1,081 (-14.2%), from €7,638 to €6,557
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
-€17,440
Gross operating margin
+€2,248
Depreciation
+€5,322
Write-downs
+€9,874
Other operating charges
-€14,503
Financial income
-€314
Financial charges
+€1,081
Taxes
+€123
Result 2023
-€13,609
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,954
Investment
+€10,081
Financing
-€24,773
Cash 2022
€782
From operations (derived)
+€13,954
Net result for the year
-€13,609
Depreciation
+€4,093
Stocks and contracts
+€1,355
Receivables within one year
+€25,467
Deferred charges and accrued income
+€726
Trade debts
-€4,029
Tax, wage and social debts
-€49
Investment (derived)
+€10,081
Investment in fixed assets (net)
+€10,081
Financing
-€24,773
Debts after one year
-€33,313
Current portion of long-term debt
+€2,398
Short-term financial debts
+€6,142
Cash 2023
€44
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,958 | €97,498 | -€42,460 | -30.3% |
| Fixed assets | 21/28 | €20,019 | €5,845 | -€14,174 | -70.8% |
| Tangible fixed assets | 22/27 | €20,019 | €5,845 | -€14,174 | -70.8% |
| Plant, machinery and equipment | 23 | €1,250 | €717 | -€533 | -42.6% |
| Furniture and vehicles | 24 | €11,011 | €209 | -€10,802 | -98.1% |
| Other tangible fixed assets | 26 | €7,758 | €4,919 | -€2,839 | -36.6% |
| Current assets | 29/58 | €119,939 | €91,653 | -€28,286 | -23.6% |
| Stocks and contracts in progress | 3 | €2,710 | €1,355 | -€1,355 | -50.0% |
| Stocks | 30/36 | €2,710 | €1,355 | -€1,355 | -50.0% |
| Amounts receivable within one year | 40/41 | €115,721 | €90,254 | -€25,467 | -22.0% |
| Trade receivables | 40 | €27,831 | €18,090 | -€9,741 | -35.0% |
| Other amounts receivable | 41 | €87,890 | €72,164 | -€15,726 | -17.9% |
| Cash at bank and in hand | 54/58 | €782 | €44 | -€738 | -94.4% |
| Deferred charges and accrued income | 490/1 | €726 | - | -€726 | |
| Total equity and liabilities | 10/49 | €139,958 | €97,498 | -€42,460 | -30.3% |
| Equity | 10/15 | €7,447 | -€6,162 | -€13,609 | |
| Contributions | 10/11 | €13,637 | €13,637 | = | 0.0% |
| Reserves | 13 | €17,800 | €17,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,941 | €15,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,990 | -€37,599 | -€13,609 | -56.7% |
| Amounts payable | 17/49 | €132,511 | €103,660 | -€28,851 | -21.8% |
| Amounts payable after more than one year | 17 | €95,453 | €62,140 | -€33,313 | -34.9% |
| Financial debts | 170/4 | €95,453 | €62,140 | -€33,313 | -34.9% |
| Amounts payable within one year | 42/48 | €37,058 | €41,520 | +€4,462 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €31,706 | €34,104 | +€2,398 | +7.6% |
| Financial debts | 43 | - | €6,142 | +€6,142 | |
| Credit institutions | 430/8 | - | €6,142 | +€6,142 | |
| Trade debts | 44 | €4,906 | €877 | -€4,029 | -82.1% |
| Suppliers | 440/4 | €4,906 | €877 | -€4,029 | -82.1% |
| Taxes, remuneration and social security | 45 | €446 | €397 | -€49 | -11.0% |
| Taxes | 450/3 | €446 | €397 | -€49 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,415 | €4,093 | -€5,322 | -56.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€9,874 | -€9,874 | |
| Other operating charges | 640/8 | €1,172 | €15,675 | +€14,503 | +1,237% |
| Gross operating margin | 9900 | -€3,430 | -€1,182 | +€2,248 | +65.5% |
| Operating profit (loss) | 9901 | -€14,017 | -€11,076 | +€2,941 | +21.0% |
| Financial income | 75/76B | €4,399 | €4,085 | -€314 | -7.1% |
| Recurring financial income | 75 | €4,399 | €4,085 | -€314 | -7.1% |
| Financial charges | 65/66B | €7,638 | €6,557 | -€1,081 | -14.2% |
| Recurring financial charges | 65 | €7,638 | €6,557 | -€1,081 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,256 | -€13,548 | +€3,708 | +21.5% |
| Income taxes | 67/77 | €184 | €61 | -€123 | -66.8% |
| Profit (loss) for the period | 9904 | -€17,440 | -€13,609 | +€3,831 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,440 | -€13,609 | +€3,831 | +22.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.