TRANSPORTS MASSAGE: 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.
TRANSPORTS MASSAGE
Largest movements
- Receivables within one year -€108,078
down €108,078 (-34.1%), from €317,054 to €208,977
- Tangible fixed assets -€86,975
down €86,975 (-9.3%), from €935,873 to €848,898
of which Leasing and similar rights: -€58,046
- Profit (loss) carried forward -€155,892
down €155,892 (-265%), from -€58,935 to -€214,827
- Debts after one year -€100,298
down €100,298 (-15.8%), from €635,379 to €535,082
- Tax, wage and social debts -€31,017
down €31,017 (-9.3%), from €334,595 to €303,578
of which Taxes: -€81,608
- Other debts +€29,156
up €29,156 (+65.3%), from €44,639 to €73,796
- Current portion of long-term debt +€27,478
up €27,478 (+27.1%), from €101,557 to €129,035
- Turnover -€438,620
down €438,620 (-30.9%), from €1.4m to €980,701
- Purchases and services -€274,888
down €274,888 (-35.9%), from €765,179 to €490,291
- Gross operating margin -€163,732
down €163,732 (-25.0%), from €654,142 to €490,410
- Staff costs -€96,801
down €96,801 (-18.6%), from €519,725 to €422,924
- Financial charges -€24,013
down €24,013 (-57.5%), from €41,776 to €17,763
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,290,322 | €1,079,917 | -€210,406 | -16.3% |
| Fixed assets | 21/28 | €940,413 | €853,438 | -€86,975 | -9.2% |
| Tangible fixed assets | 22/27 | €935,873 | €848,898 | -€86,975 | -9.3% |
| Land and buildings | 22 | €542,306 | €522,635 | -€19,672 | -3.6% |
| Plant, machinery and equipment | 23 | €7,650 | €5,939 | -€1,711 | -22.4% |
| Furniture and vehicles | 24 | €20,981 | €13,435 | -€7,546 | -36.0% |
| Leasing and similar rights | 25 | €364,935 | €306,889 | -€58,046 | -15.9% |
| Financial fixed assets | 28 | €4,540 | €4,540 | = | 0.0% |
| Current assets | 29/58 | €349,909 | €226,479 | -€123,430 | -35.3% |
| Amounts receivable within one year | 40/41 | €317,054 | €208,977 | -€108,078 | -34.1% |
| Trade receivables | 40 | €317,054 | €208,977 | -€108,078 | -34.1% |
| Cash at bank and in hand | 54/58 | €21,855 | €9,760 | -€12,095 | -55.3% |
| Deferred charges and accrued income | 490/1 | €11,000 | €7,742 | -€3,258 | -29.6% |
| Total equity and liabilities | 10/49 | €1,290,322 | €1,079,917 | -€210,406 | -16.3% |
| Equity | 10/15 | -€24,575 | -€180,467 | -€155,892 | -634% |
| Contributions | 10/11 | €12,500 | €14,360 | +€1,860 | +14.9% |
| Reserves | 13 | €21,860 | €20,000 | -€1,860 | -8.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,935 | -€214,827 | -€155,892 | -265% |
| Amounts payable | 17/49 | €1,314,898 | €1,260,384 | -€54,514 | -4.1% |
| Amounts payable after more than one year | 17 | €635,379 | €535,082 | -€100,298 | -15.8% |
| Financial debts | 170/4 | €635,379 | €535,082 | -€100,298 | -15.8% |
| Amounts payable within one year | 42/48 | €679,518 | €725,302 | +€45,784 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €101,557 | €129,035 | +€27,478 | +27.1% |
| Trade debts | 44 | €198,727 | €218,895 | +€20,167 | +10.1% |
| Suppliers | 440/4 | €198,727 | €218,895 | +€20,167 | +10.1% |
| Taxes, remuneration and social security | 45 | €334,595 | €303,578 | -€31,017 | -9.3% |
| Taxes | 450/3 | €184,632 | €103,024 | -€81,608 | -44.2% |
| Remuneration and social security | 454/9 | €149,963 | €200,554 | +€50,591 | +33.7% |
| Other amounts payable | 47/48 | €44,639 | €73,796 | +€29,156 | +65.3% |
| Turnover | 70 | €1,419,321 | €980,701 | -€438,620 | -30.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €765,179 | €490,291 | -€274,888 | -35.9% |
| Remuneration, social security and pensions | 62 | €519,725 | €422,924 | -€96,801 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,377 | €86,975 | +€11,598 | +15.4% |
| Other operating charges | 640/8 | €114,664 | €107,214 | -€7,450 | -6.5% |
| Gross operating margin | 9900 | €654,142 | €490,410 | -€163,732 | -25.0% |
| Operating profit (loss) | 9901 | -€55,624 | -€126,704 | -€71,079 | -128% |
| Financial income | 75/76B | €2 | €19 | +€18 | +1,102% |
| Recurring financial income | 75 | €2 | €19 | +€18 | +1,102% |
| Financial charges | 65/66B | €41,776 | €17,763 | -€24,013 | -57.5% |
| Recurring financial charges | 65 | €41,776 | €17,763 | -€24,013 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | -€97,399 | -€144,447 | -€47,049 | -48.3% |
| Income taxes | 67/77 | €20,568 | €11,445 | -€9,123 | -44.4% |
| Profit (loss) for the period | 9904 | -€117,966 | -€155,892 | -€37,926 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€117,966 | -€155,892 | -€37,926 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.