TRANSPOTTERY: 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.
TRANSPOTTERY
Largest movements
- Cash -€21,406
down €21,406 (-73.9%), from €28,969 to €7,563
mainly Receivables within one year (-€17,997) and Net result for the year (-€5,302)
- Receivables within one year +€17,997
up €17,997 (+21.8%), from €82,512 to €100,509
of which Other amounts receivable: +€20,509
- Financial fixed assets -€1,700
down €1,700 (-79.8%), from €2,130 to €430
- Deferred charges and accrued income -€1,411
down €1,411 (-81.2%), from €1,738 to €327
- Trade debts -€3,096
down €3,096 (-64.0%), from €4,842 to €1,745
- Reserves -€2,773
down €2,773 (-21.3%), from €12,990 to €10,217
of which Distributable reserves: -€2,773
- Profit (loss) carried forward -€2,529
down €2,529, from €0 to -€2,529
- Accrued charges and deferred income +€1,500
up €1,500 (+100%), from €1,500 to €3,000
- Gross operating margin -€11,503
down €11,503, from €5,410 to -€6,093
- Staff costs -€5,272
down €5,272 (-100%), from €5,272 to €0
- Financial income -€1,608
down €1,608 (-25.7%), from €6,264 to €4,656
- Taxes -€806
down €806 (-100%), from €806 to €0
- Other operating charges -€255
down €255 (-11.2%), from €2,284 to €2,030
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 | €120,670 | €113,316 | -€7,354 | -6.1% |
| Fixed assets | 21/28 | €7,450 | €4,916 | -€2,534 | -34.0% |
| Tangible fixed assets | 22/27 | €5,320 | €4,486 | -€834 | -15.7% |
| Plant, machinery and equipment | 23 | €5,320 | €4,486 | -€834 | -15.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,130 | €430 | -€1,700 | -79.8% |
| Current assets | 29/58 | €113,219 | €108,399 | -€4,820 | -4.3% |
| Amounts receivable within one year | 40/41 | €82,512 | €100,509 | +€17,997 | +21.8% |
| Trade receivables | 40 | €2,512 | €0 | -€2,512 | -100% |
| Other amounts receivable | 41 | €80,000 | €100,509 | +€20,509 | +25.6% |
| Cash at bank and in hand | 54/58 | €28,969 | €7,563 | -€21,406 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,738 | €327 | -€1,411 | -81.2% |
| Total equity and liabilities | 10/49 | €120,670 | €113,316 | -€7,354 | -6.1% |
| Equity | 10/15 | €112,990 | €107,689 | -€5,302 | -4.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €12,990 | €10,217 | -€2,773 | -21.3% |
| Non-distributable reserves | 130/1 | €10,217 | €10,217 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,217 | €10,217 | = | 0.0% |
| Distributable reserves | 133 | €2,773 | €0 | -€2,773 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€2,529 | -€2,529 | |
| Amounts payable | 17/49 | €7,679 | €5,627 | -€2,052 | -26.7% |
| Amounts payable within one year | 42/48 | €6,179 | €2,627 | -€3,552 | -57.5% |
| Trade debts | 44 | €4,842 | €1,745 | -€3,096 | -64.0% |
| Suppliers | 440/4 | €4,842 | €1,745 | -€3,096 | -64.0% |
| Taxes, remuneration and social security | 45 | €1,338 | €882 | -€456 | -34.1% |
| Taxes | 450/3 | €1,338 | €882 | -€456 | -34.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,000 | +€1,500 | +100% |
| Non-recurring operating income | 76A | €7,539 | €0 | -€7,539 | -100% |
| Remuneration, social security and pensions | 62 | €5,272 | €0 | -€5,272 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €834 | = | 0.0% |
| Other operating charges | 640/8 | €2,284 | €2,030 | -€255 | -11.2% |
| Gross operating margin | 9900 | €5,410 | -€6,093 | -€11,503 | |
| Operating profit (loss) | 9901 | -€2,981 | -€8,956 | -€5,975 | -200% |
| Financial income | 75/76B | €6,264 | €4,656 | -€1,608 | -25.7% |
| Recurring financial income | 75 | €6,264 | €4,656 | -€1,608 | -25.7% |
| Financial charges | 65/66B | €962 | €1,002 | +€40 | +4.1% |
| Recurring financial charges | 65 | €962 | €1,002 | +€40 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €2,321 | -€5,302 | -€7,623 | |
| Income taxes | 67/77 | €806 | €0 | -€806 | -100% |
| Profit (loss) for the period | 9904 | €1,515 | -€5,302 | -€6,817 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,515 | -€5,302 | -€6,817 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.