TRUCLA: 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.
TRUCLA
Largest movements
- Tangible fixed assets +€16,785
up €16,785 (+12.0%), from €139,454 to €156,238
of which Furniture and vehicles: +€11,592
- Receivables within one year +€15,960
up €15,960 (+37.0%), from €43,157 to €59,117
of which Trade receivables: +€24,794
- Other debts +€21,773
up €21,773 (+20.3%), from €107,046 to €128,819
- Reserves +€13,286
up €13,286 (+714.3%), from €1,860 to €15,146
- Debts after one year -€10,986
down €10,986 (-19.0%), from €57,812 to €46,827
- Tax, wage and social debts +€8,844
up €8,844 (+62.4%), from €14,175 to €23,019
of which Taxes: +€12,544
- Trade debts +€6,630
up €6,630 (+72.7%), from €9,116 to €15,746
- Gross operating margin +€25,391
up €25,391 (+388.5%), from €6,536 to €31,927
- Taxes +€5,724
up €5,724 (+4102.3%), from €140 to €5,863
- Depreciation +€2,867
up €2,867 (+49.3%), from €5,818 to €8,686
- Other operating charges +€812
up €812 (+115.4%), from €704 to €1,516
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 | €325,611 | €360,515 | +€34,903 | +10.7% |
| Fixed assets | 21/28 | €282,454 | €300,368 | +€17,915 | +6.3% |
| Tangible fixed assets | 22/27 | €139,454 | €156,238 | +€16,785 | +12.0% |
| Land and buildings | 22 | €136,206 | €141,399 | +€5,192 | +3.8% |
| Furniture and vehicles | 24 | €3,247 | €14,840 | +€11,592 | +357.0% |
| Financial fixed assets | 28 | €143,000 | €144,130 | +€1,130 | +0.8% |
| Current assets | 29/58 | €43,158 | €60,146 | +€16,989 | +39.4% |
| Amounts receivable within one year | 40/41 | €43,157 | €59,117 | +€15,960 | +37.0% |
| Trade receivables | 40 | €34,323 | €59,117 | +€24,794 | +72.2% |
| Other amounts receivable | 41 | €8,834 | - | -€8,834 | |
| Cash at bank and in hand | 54/58 | €0 | €1,029 | +€1,029 | +214302.1% |
| Total equity and liabilities | 10/49 | €325,611 | €360,515 | +€34,903 | +10.7% |
| Equity | 10/15 | €121,496 | €134,782 | +€13,286 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €15,146 | +€13,286 | +714.3% |
| Distributable reserves | 133 | €1,860 | €15,146 | +€13,286 | +714.3% |
| Profit (loss) carried forward | 14 | €101,036 | €101,036 | = | 0.0% |
| Amounts payable | 17/49 | €204,115 | €225,733 | +€21,617 | +10.6% |
| Amounts payable after more than one year | 17 | €57,812 | €46,827 | -€10,986 | -19.0% |
| Financial debts | 170/4 | €57,812 | €46,827 | -€10,986 | -19.0% |
| Amounts payable within one year | 42/48 | €146,303 | €178,906 | +€32,603 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €11,090 | €11,323 | +€232 | +2.1% |
| Financial debts | 43 | €4,876 | - | -€4,876 | |
| Credit institutions | 430/8 | €4,876 | - | -€4,876 | |
| Trade debts | 44 | €9,116 | €15,746 | +€6,630 | +72.7% |
| Suppliers | 440/4 | €9,116 | €15,746 | +€6,630 | +72.7% |
| Taxes, remuneration and social security | 45 | €14,175 | €23,019 | +€8,844 | +62.4% |
| Taxes | 450/3 | €10,475 | €23,019 | +€12,544 | +119.8% |
| Remuneration and social security | 454/9 | €3,700 | - | -€3,700 | |
| Other amounts payable | 47/48 | €107,046 | €128,819 | +€21,773 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,818 | €8,686 | +€2,867 | +49.3% |
| Other operating charges | 640/8 | €704 | €1,516 | +€812 | +115.4% |
| Gross operating margin | 9900 | €6,536 | €31,927 | +€25,391 | +388.5% |
| Operating profit (loss) | 9901 | €14 | €21,725 | +€21,711 | +151401.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3350.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3350.0% |
| Financial charges | 65/66B | €2,668 | €2,577 | -€92 | -3.4% |
| Recurring financial charges | 65 | €2,668 | €2,577 | -€92 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,654 | €19,149 | +€21,803 | |
| Income taxes | 67/77 | €140 | €5,863 | +€5,724 | +4102.3% |
| Profit (loss) for the period | 9904 | -€2,794 | €13,286 | +€16,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,794 | €13,286 | +€16,080 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.