TroisE: 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.
TroisE
Largest movements
- Receivables within one year +€31,594
up €31,594 (+127.1%), from €24,853 to €56,447
of which Trade receivables: +€16,240
- Intangible fixed assets -€24,802
down €24,802 (-25.5%), from €97,320 to €72,518
- Cash +€9,550
up €9,550 (+22.1%), from €43,250 to €52,800
mainly Depreciation (+€50,457) and Net result for the year (+€21,056)
- Tangible fixed assets +€3,237
up €3,237 (+6.5%), from €49,653 to €52,890
of which Furniture and vehicles: +€6,071
- Other debts +€12,561
up €12,561 (+181.3%), from €6,930 to €19,491
- Tax, wage and social debts +€8,377
up €8,377 (+100.9%), from €8,304 to €16,680
of which Taxes: +€8,537
- Debts after one year -€7,132
down €7,132 (-22.9%), from €31,100 to €23,968
- Reserves +€5,000
up €5,000 (+8.2%), from €60,620 to €65,620
- Depreciation +€7,135
up €7,135 (+16.5%), from €43,322 to €50,457
- Purchases and services +€5,344
up €5,344 (+3.4%), from €155,280 to €160,624
- Turnover +€4,040
up €4,040 (+1.6%), from €247,435 to €251,475
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.
Cash bridge derived
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 | €217,285 | €237,520 | +€20,235 | +9.3% |
| Fixed assets | 21/28 | €146,973 | €125,408 | -€21,565 | -14.7% |
| Intangible fixed assets | 21 | €97,320 | €72,518 | -€24,802 | -25.5% |
| Tangible fixed assets | 22/27 | €49,653 | €52,890 | +€3,237 | +6.5% |
| Plant, machinery and equipment | 23 | €34,725 | €31,891 | -€2,834 | -8.2% |
| Furniture and vehicles | 24 | €14,928 | €20,999 | +€6,071 | +40.7% |
| Current assets | 29/58 | €70,312 | €112,112 | +€41,800 | +59.4% |
| Amounts receivable within one year | 40/41 | €24,853 | €56,447 | +€31,594 | +127.1% |
| Trade receivables | 40 | €605 | €16,845 | +€16,240 | +2684.3% |
| Other amounts receivable | 41 | €24,248 | €39,602 | +€15,354 | +63.3% |
| Cash at bank and in hand | 54/58 | €43,250 | €52,800 | +€9,550 | +22.1% |
| Deferred charges and accrued income | 490/1 | €2,209 | €2,865 | +€655 | +29.7% |
| Total equity and liabilities | 10/49 | €217,285 | €237,520 | +€20,235 | +9.3% |
| Equity | 10/15 | €162,922 | €168,145 | +€5,223 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,620 | €65,620 | +€5,000 | +8.2% |
| Distributable reserves | 133 | €60,620 | €65,620 | +€5,000 | +8.2% |
| Profit (loss) carried forward | 14 | €96,102 | €96,325 | +€223 | +0.2% |
| Amounts payable | 17/49 | €54,363 | €69,374 | +€15,012 | +27.6% |
| Amounts payable after more than one year | 17 | €31,100 | €23,968 | -€7,132 | -22.9% |
| Financial debts | 170/4 | €31,100 | €23,968 | -€7,132 | -22.9% |
| Amounts payable within one year | 42/48 | €23,263 | €45,406 | +€22,143 | +95.2% |
| Current portion of amounts payable after more than one year | 42 | €7,020 | €7,132 | +€111 | +1.6% |
| Trade debts | 44 | €1,009 | €2,103 | +€1,094 | +108.5% |
| Suppliers | 440/4 | €1,009 | €2,103 | +€1,094 | +108.5% |
| Taxes, remuneration and social security | 45 | €8,304 | €16,680 | +€8,377 | +100.9% |
| Taxes | 450/3 | €8,144 | €16,680 | +€8,537 | +104.8% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €6,930 | €19,491 | +€12,561 | +181.3% |
| Turnover | 70 | €247,435 | €251,475 | +€4,040 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €155,280 | €160,624 | +€5,344 | +3.4% |
| Remuneration, social security and pensions | 62 | €6,819 | €8,063 | +€1,244 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,322 | €50,457 | +€7,135 | +16.5% |
| Other operating charges | 640/8 | €236 | €594 | +€358 | +151.5% |
| Gross operating margin | 9900 | €93,513 | €92,348 | -€1,165 | -1.2% |
| Operating profit (loss) | 9901 | €43,136 | €33,235 | -€9,901 | -23.0% |
| Financial income | 75/76B | €163 | €1,060 | +€896 | +548.4% |
| Recurring financial income | 75 | €163 | €1,060 | +€896 | +548.4% |
| Financial charges | 65/66B | €1,483 | €1,399 | -€84 | -5.6% |
| Recurring financial charges | 65 | €1,483 | €1,399 | -€84 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €41,817 | €32,895 | -€8,921 | -21.3% |
| Income taxes | 67/77 | €10,243 | €11,839 | +€1,596 | +15.6% |
| Profit (loss) for the period | 9904 | €31,573 | €21,056 | -€10,517 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,573 | €21,056 | -€10,517 | -33.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.