TRUSS-CONCEPT: 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.
TRUSS-CONCEPT
Largest movements
- Tangible fixed assets -€9,686
down €9,686 (-35.2%), from €27,485 to €17,800
of which Furniture and vehicles: -€7,267
- Receivables within one year -€6,545
down €6,545 (-19.4%), from €33,719 to €27,174
of which Other amounts receivable: -€11,695
- Cash +€3,188
up €3,188 (+1.8%), from €177,742 to €180,930
mainly Depreciation (+€11,221) and Receivables within one year (+€6,545)
- Trade debts -€9,971
down €9,971 (-9.7%), from €103,108 to €93,137
- Debts after one year -€6,133
down €6,133 (-85.6%), from €7,163 to €1,030
- Other debts +€3,828
up €3,828 (+4.4%), from €86,347 to €90,175
- Gross operating margin +€9,906
up €9,906 (+188.5%), from €5,255 to €15,161
- Depreciation +€944
up €944 (+9.2%), from €10,276 to €11,221
- Financial charges -€413
down €413 (-10.8%), from €3,835 to €3,422
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 | €241,295 | €228,772 | -€12,523 | -5.2% |
| Fixed assets | 21/28 | €29,735 | €20,050 | -€9,686 | -32.6% |
| Tangible fixed assets | 22/27 | €27,485 | €17,800 | -€9,686 | -35.2% |
| Plant, machinery and equipment | 23 | €6,221 | €3,803 | -€2,419 | -38.9% |
| Furniture and vehicles | 24 | €21,264 | €13,997 | -€7,267 | -34.2% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €211,559 | €208,722 | -€2,837 | -1.3% |
| Amounts receivable within one year | 40/41 | €33,719 | €27,174 | -€6,545 | -19.4% |
| Trade receivables | 40 | €14,313 | €19,462 | +€5,149 | +36.0% |
| Other amounts receivable | 41 | €19,406 | €7,712 | -€11,695 | -60.3% |
| Cash at bank and in hand | 54/58 | €177,742 | €180,930 | +€3,188 | +1.8% |
| Deferred charges and accrued income | 490/1 | €98 | €619 | +€520 | +528.7% |
| Total equity and liabilities | 10/49 | €241,295 | €228,772 | -€12,523 | -5.2% |
| Equity | 10/15 | €38,617 | €38,297 | -€320 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,157 | €17,837 | -€320 | -1.8% |
| Amounts payable | 17/49 | €202,678 | €190,475 | -€12,203 | -6.0% |
| Amounts payable after more than one year | 17 | €7,163 | €1,030 | -€6,133 | -85.6% |
| Financial debts | 170/4 | €7,163 | €1,030 | -€6,133 | -85.6% |
| Amounts payable within one year | 42/48 | €195,515 | €189,445 | -€6,070 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €6,060 | €6,133 | +€73 | +1.2% |
| Trade debts | 44 | €103,108 | €93,137 | -€9,971 | -9.7% |
| Suppliers | 440/4 | €103,108 | €93,137 | -€9,971 | -9.7% |
| Other amounts payable | 47/48 | €86,347 | €90,175 | +€3,828 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,276 | €11,221 | +€944 | +9.2% |
| Other operating charges | 640/8 | €756 | €840 | +€84 | +11.1% |
| Gross operating margin | 9900 | €5,255 | €15,161 | +€9,906 | +188.5% |
| Operating profit (loss) | 9901 | -€5,777 | €3,100 | +€8,878 | |
| Financial income | 75/76B | €2 | €2 | +€0 | +0.6% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +0.6% |
| Financial charges | 65/66B | €3,835 | €3,422 | -€413 | -10.8% |
| Recurring financial charges | 65 | €3,835 | €3,422 | -€413 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,611 | -€320 | +€9,291 | +96.7% |
| Profit (loss) for the period | 9904 | -€9,611 | -€320 | +€9,291 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,611 | -€320 | +€9,291 | +96.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.