TRIMEPHAR: 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.
TRIMEPHAR
Largest movements
- Tangible fixed assets -€65,073
down €65,073 (-7.6%), from €853,966 to €788,893
of which Land and buildings: -€61,257
- Cash -€49,674
down €49,674 (-25.4%), from €195,463 to €145,789
mainly Contributions, distributions and other (-€180,000) and Other debts (-€109,800)
- Other debts -€109,800
down €109,800 (-26.1%), from €420,175 to €310,375
- Reserves +€75,000
up €75,000 (+12.5%), from €601,011 to €676,011
of which Distributable reserves: +€75,000
- Profit (loss) carried forward -€62,866
down €62,866 (-93.3%), from €67,346 to €4,480
- Debts after one year -€21,110
down €21,110 (-79.7%), from €26,488 to €5,378
- Staff costs -€6,451
down €6,451 (-2.7%), from €236,508 to €230,057
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.
Cash bridge derived
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 | €1,416,548 | €1,289,608 | -€126,940 | -9.0% |
| Fixed assets | 21/28 | €853,966 | €788,893 | -€65,073 | -7.6% |
| Tangible fixed assets | 22/27 | €853,966 | €788,893 | -€65,073 | -7.6% |
| Land and buildings | 22 | €840,056 | €778,799 | -€61,257 | -7.3% |
| Plant, machinery and equipment | 23 | €13,417 | €9,397 | -€4,020 | -30.0% |
| Furniture and vehicles | 24 | €493 | €696 | +€204 | +41.4% |
| Current assets | 29/58 | €562,582 | €500,715 | -€61,867 | -11.0% |
| Stocks and contracts in progress | 3 | €219,542 | €211,668 | -€7,874 | -3.6% |
| Stocks | 30/36 | €219,542 | €211,668 | -€7,874 | -3.6% |
| Amounts receivable within one year | 40/41 | €141,780 | €138,928 | -€2,852 | -2.0% |
| Trade receivables | 40 | €140,339 | €138,008 | -€2,331 | -1.7% |
| Other amounts receivable | 41 | €1,441 | €920 | -€521 | -36.2% |
| Cash at bank and in hand | 54/58 | €195,463 | €145,789 | -€49,674 | -25.4% |
| Deferred charges and accrued income | 490/1 | €5,797 | €4,330 | -€1,467 | -25.3% |
| Total equity and liabilities | 10/49 | €1,416,548 | €1,289,608 | -€126,940 | -9.0% |
| Equity | 10/15 | €768,357 | €780,491 | +€12,134 | +1.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €601,011 | €676,011 | +€75,000 | +12.5% |
| Non-distributable reserves | 130/1 | €1,011 | €1,011 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,011 | €1,011 | = | 0.0% |
| Distributable reserves | 133 | €600,000 | €675,000 | +€75,000 | +12.5% |
| Profit (loss) carried forward | 14 | €67,346 | €4,480 | -€62,866 | -93.3% |
| Amounts payable | 17/49 | €648,191 | €509,117 | -€139,074 | -21.5% |
| Amounts payable after more than one year | 17 | €26,488 | €5,378 | -€21,110 | -79.7% |
| Financial debts | 170/4 | €26,488 | €5,378 | -€21,110 | -79.7% |
| Amounts payable within one year | 42/48 | €621,695 | €503,739 | -€117,956 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €20,480 | €21,110 | +€630 | +3.1% |
| Trade debts | 44 | €141,402 | €131,849 | -€9,553 | -6.8% |
| Suppliers | 440/4 | €141,402 | €131,849 | -€9,553 | -6.8% |
| Taxes, remuneration and social security | 45 | €39,638 | €40,405 | +€767 | +1.9% |
| Taxes | 450/3 | €2,742 | €4,877 | +€2,135 | +77.9% |
| Remuneration and social security | 454/9 | €36,896 | €35,529 | -€1,368 | -3.7% |
| Other amounts payable | 47/48 | €420,175 | €310,375 | -€109,800 | -26.1% |
| Accrued charges and deferred income | 492/3 | €8 | €0 | -€8 | -98.2% |
| Remuneration, social security and pensions | 62 | €236,508 | €230,057 | -€6,451 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,703 | €65,833 | -€3,870 | -5.6% |
| Other operating charges | 640/8 | €2,681 | €2,107 | -€574 | -21.4% |
| Gross operating margin | 9900 | €557,871 | €557,512 | -€359 | -0.1% |
| Operating profit (loss) | 9901 | €248,979 | €259,515 | +€10,536 | +4.2% |
| Financial income | 75/76B | €463 | €409 | -€53 | -11.5% |
| Recurring financial income | 75 | €463 | €409 | -€53 | -11.5% |
| Financial charges | 65/66B | €3,760 | €3,106 | -€654 | -17.4% |
| Recurring financial charges | 65 | €3,760 | €3,106 | -€654 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €245,682 | €256,819 | +€11,137 | +4.5% |
| Income taxes | 67/77 | €62,103 | €64,685 | +€2,582 | +4.2% |
| Profit (loss) for the period | 9904 | €183,579 | €192,134 | +€8,555 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €183,579 | €192,134 | +€8,555 | +4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.