ID - TRANS: 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.
ID - TRANS
Largest movements
- Tangible fixed assets -€18,509
down €18,509 (-21.5%), from €85,922 to €67,414
of which Leasing and similar rights: -€12,124
- Cash +€10,969
up €10,969 (+137%), from €8,003 to €18,972
mainly Depreciation (+€19,324) and Current portion of long-term debt (+€4,368)
- Deferred charges and accrued income -€2,000
no longer reported in 2025 (was €2,000)
- Receivables within one year -€1,452
down €1,452 (-4.0%), from €36,507 to €35,055
of which Trade receivables: -€1,306
- Debts after one year -€11,743
down €11,743 (-24.7%), from €47,488 to €35,745
- Current portion of long-term debt +€4,368
up €4,368 (+59.2%), from €7,375 to €11,743
- Other debts -€2,250
down €2,250 (-50.0%), from €4,500 to €2,250
- Trade debts -€2,001
down €2,001 (-55.9%), from €3,581 to €1,580
- Gross operating margin -€13,529
down €13,529 (-26.4%), from €51,302 to €37,773
- Other operating charges +€2,134
up €2,134 (+29.6%), from €7,205 to €9,339
- Depreciation -€1,762
down €1,762 (-8.4%), from €21,086 to €19,324
- Taxes -€1,071
down €1,071 (-31.6%), from €3,383 to €2,313
- Financial charges +€659
up €659 (+19.3%), from €3,421 to €4,080
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 | €134,696 | €123,564 | -€11,132 | -8.3% |
| Fixed assets | 21/28 | €85,922 | €67,414 | -€18,509 | -21.5% |
| Tangible fixed assets | 22/27 | €85,922 | €67,414 | -€18,509 | -21.5% |
| Land and buildings | 22 | €2,623 | €2,319 | -€304 | -11.6% |
| Plant, machinery and equipment | 23 | €2,325 | €1,654 | -€671 | -28.9% |
| Furniture and vehicles | 24 | €24,397 | €18,987 | -€5,410 | -22.2% |
| Leasing and similar rights | 25 | €56,577 | €44,453 | -€12,124 | -21.4% |
| Current assets | 29/58 | €48,773 | €56,150 | +€7,377 | +15.1% |
| Stocks and contracts in progress | 3 | €2,264 | €2,123 | -€140 | -6.2% |
| Stocks | 30/36 | €2,264 | €2,123 | -€140 | -6.2% |
| Amounts receivable within one year | 40/41 | €36,507 | €35,055 | -€1,452 | -4.0% |
| Trade receivables | 40 | €29,784 | €28,478 | -€1,306 | -4.4% |
| Other amounts receivable | 41 | €6,724 | €6,578 | -€146 | -2.2% |
| Cash at bank and in hand | 54/58 | €8,003 | €18,972 | +€10,969 | +137% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €134,696 | €123,564 | -€11,132 | -8.3% |
| Equity | 10/15 | €64,082 | €64,144 | +€61 | +0.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €2,266 | €2,266 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,266 | €2,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,757 | €53,818 | +€61 | +0.1% |
| Amounts payable | 17/49 | €70,614 | €59,420 | -€11,193 | -15.9% |
| Amounts payable after more than one year | 17 | €47,488 | €35,745 | -€11,743 | -24.7% |
| Financial debts | 170/4 | €47,488 | €35,745 | -€11,743 | -24.7% |
| Amounts payable within one year | 42/48 | €23,125 | €23,675 | +€550 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €7,375 | €11,743 | +€4,368 | +59.2% |
| Financial debts | 43 | - | €172 | +€172 | |
| Credit institutions | 430/8 | - | €172 | +€172 | |
| Trade debts | 44 | €3,581 | €1,580 | -€2,001 | -55.9% |
| Suppliers | 440/4 | €3,581 | €1,580 | -€2,001 | -55.9% |
| Taxes, remuneration and social security | 45 | €7,669 | €7,929 | +€260 | +3.4% |
| Taxes | 450/3 | €7,669 | €7,929 | +€260 | +3.4% |
| Other amounts payable | 47/48 | €4,500 | €2,250 | -€2,250 | -50.0% |
| Non-recurring operating income | 76A | €38,227 | - | -€38,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,086 | €19,324 | -€1,762 | -8.4% |
| Other operating charges | 640/8 | €7,205 | €9,339 | +€2,134 | +29.6% |
| Gross operating margin | 9900 | €51,302 | €37,773 | -€13,529 | -26.4% |
| Operating profit (loss) | 9901 | €23,011 | €9,110 | -€13,901 | -60.4% |
| Financial income | 75/76B | €261 | €345 | +€83 | +31.9% |
| Recurring financial income | 75 | €261 | €345 | +€83 | +31.9% |
| Financial charges | 65/66B | €3,421 | €4,080 | +€659 | +19.3% |
| Recurring financial charges | 65 | €3,421 | €4,080 | +€659 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €19,851 | €5,374 | -€14,477 | -72.9% |
| Income taxes | 67/77 | €3,383 | €2,313 | -€1,071 | -31.6% |
| Profit (loss) for the period | 9904 | €16,468 | €3,061 | -€13,406 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,468 | €3,061 | -€13,406 | -81.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.