Eksepsión: 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.
Eksepsión
Largest movements
- Cash +€21,580
up €21,580 (+50.3%), from €42,939 to €64,519
mainly Net result for the year (+€58,665) and Depreciation (+€13,464)
- Tangible fixed assets -€8,683
down €8,683 (-2.4%), from €356,977 to €348,294
of which Land and buildings: -€11,592
- Receivables within one year +€6,751
up €6,751 (+70.9%), from €9,529 to €16,280
of which Other amounts receivable: +€3,503
- Profit (loss) carried forward +€29,730
up €29,730 (+30.5%), from €97,560 to €127,290
- Debts after one year -€16,585
down €16,585 (-8.8%), from €187,515 to €170,929
- Reserves +€8,935
up €8,935 (+11.3%), from €79,346 to €88,281
of which Distributable reserves: +€10,000
- Gross operating margin +€59,493
up €59,493 (+249%), from €23,939 to €83,431
- Taxes +€5,325
up €5,325 (+497%), from €1,071 to €6,396
- Depreciation +€1,001
up €1,001 (+8.0%), from €12,463 to €13,464
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.
Derived cash bridge
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 | €414,661 | €433,646 | +€18,986 | +4.6% |
| Fixed assets | 21/28 | €356,977 | €348,294 | -€8,683 | -2.4% |
| Tangible fixed assets | 22/27 | €356,977 | €348,294 | -€8,683 | -2.4% |
| Land and buildings | 22 | €354,660 | €343,068 | -€11,592 | -3.3% |
| Plant, machinery and equipment | 23 | - | €3,780 | +€3,780 | |
| Furniture and vehicles | 24 | €2,317 | €1,445 | -€871 | -37.6% |
| Current assets | 29/58 | €57,684 | €85,352 | +€27,669 | +48.0% |
| Amounts receivable within one year | 40/41 | €9,529 | €16,280 | +€6,751 | +70.9% |
| Trade receivables | 40 | €9,529 | €12,777 | +€3,248 | +34.1% |
| Other amounts receivable | 41 | - | €3,503 | +€3,503 | |
| Cash at bank and in hand | 54/58 | €42,939 | €64,519 | +€21,580 | +50.3% |
| Deferred charges and accrued income | 490/1 | €5,216 | €4,553 | -€663 | -12.7% |
| Total equity and liabilities | 10/49 | €414,661 | €433,646 | +€18,986 | +4.6% |
| Equity | 10/15 | €183,106 | €221,771 | +€38,665 | +21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,346 | €88,281 | +€8,935 | +11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,486 | €56,421 | -€1,065 | -1.9% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €97,560 | €127,290 | +€29,730 | +30.5% |
| Provisions and deferred taxes | 16 | €10,542 | €10,187 | -€355 | -3.4% |
| Deferred taxes | 168 | €10,542 | €10,187 | -€355 | -3.4% |
| Amounts payable | 17/49 | €221,012 | €201,688 | -€19,324 | -8.7% |
| Amounts payable after more than one year | 17 | €187,515 | €170,929 | -€16,585 | -8.8% |
| Financial debts | 170/4 | €187,515 | €170,929 | -€16,585 | -8.8% |
| Amounts payable within one year | 42/48 | €33,498 | €30,759 | -€2,739 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €16,304 | €16,585 | +€282 | +1.7% |
| Trade debts | 44 | €395 | - | -€395 | |
| Suppliers | 440/4 | €395 | - | -€395 | |
| Taxes, remuneration and social security | 45 | €10,054 | €10,799 | +€745 | +7.4% |
| Taxes | 450/3 | €10,054 | €10,799 | +€745 | +7.4% |
| Other amounts payable | 47/48 | €6,744 | €3,374 | -€3,370 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,463 | €13,464 | +€1,001 | +8.0% |
| Other operating charges | 640/8 | €1,980 | €1,915 | -€65 | -3.3% |
| Gross operating margin | 9900 | €23,939 | €83,431 | +€59,493 | +249% |
| Operating profit (loss) | 9901 | €9,495 | €68,052 | +€58,557 | +617% |
| Financial income | 75/76B | €176 | €302 | +€126 | +71.5% |
| Recurring financial income | 75 | €176 | €302 | +€126 | +71.5% |
| Financial charges | 65/66B | €3,917 | €3,648 | -€268 | -6.9% |
| Recurring financial charges | 65 | €3,917 | €3,648 | -€268 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €5,755 | €64,706 | +€58,951 | +1,024% |
| Transfer from deferred taxes | 780 | €355 | €355 | = | 0.0% |
| Income taxes | 67/77 | €1,071 | €6,396 | +€5,325 | +497% |
| Profit (loss) for the period | 9904 | €5,039 | €58,665 | +€53,626 | +1,064% |
| Transfer from tax-exempt reserves | 789 | €1,065 | €1,065 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,103 | €59,730 | +€53,626 | +879% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.