EXA CONSULT: 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.
EXA CONSULT
Largest movements
- Receivables within one year +€6,055
up €6,055 (+3.2%), from €188,600 to €194,655
of which Trade receivables: +€12,503
- Profit (loss) carried forward -€50,000
down €50,000 (-53.6%), from €93,249 to €43,249
- Reserves +€39,778
up €39,778 (+241.5%), from €16,475 to €56,253
- Other debts +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Trade debts +€11,675
up €11,675 (+102.3%), from €11,415 to €23,090
- Debts after one year -€7,151
down €7,151 (-92.3%), from €7,751 to €600
- Depreciation -€12,622
down €12,622 (-80.4%), from €15,693 to €3,071
- Taxes +€7,989
up €7,989 (+77.7%), from €10,288 to €18,277
- Financial income +€2,264
up €2,264 (+30.7%), from €7,378 to €9,642
- Gross operating margin +€1,506
up €1,506 (+1.4%), from €106,804 to €108,310
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 | €235,479 | €239,753 | +€4,273 | +1.8% |
| Fixed assets | 21/28 | €8,187 | €8,053 | -€133 | -1.6% |
| Intangible fixed assets | 21 | €4,854 | €3,604 | -€1,250 | -25.8% |
| Tangible fixed assets | 22/27 | €1,958 | €3,074 | +€1,117 | +57.0% |
| Furniture and vehicles | 24 | €1,958 | €3,074 | +€1,117 | +57.0% |
| Financial fixed assets | 28 | €1,375 | €1,375 | = | 0.0% |
| Current assets | 29/58 | €227,293 | €231,700 | +€4,407 | +1.9% |
| Amounts receivable within one year | 40/41 | €188,600 | €194,655 | +€6,055 | +3.2% |
| Trade receivables | 40 | €26,960 | €39,462 | +€12,503 | +46.4% |
| Other amounts receivable | 41 | €161,641 | €155,193 | -€6,448 | -4.0% |
| Cash at bank and in hand | 54/58 | €34,691 | €32,912 | -€1,779 | -5.1% |
| Deferred charges and accrued income | 490/1 | €4,001 | €4,132 | +€131 | +3.3% |
| Total equity and liabilities | 10/49 | €235,479 | €239,753 | +€4,273 | +1.8% |
| Equity | 10/15 | €122,123 | €111,901 | -€10,222 | -8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,475 | €56,253 | +€39,778 | +241.5% |
| Distributable reserves | 133 | €16,475 | €56,253 | +€39,778 | +241.5% |
| Profit (loss) carried forward | 14 | €93,249 | €43,249 | -€50,000 | -53.6% |
| Amounts payable | 17/49 | €113,356 | €127,851 | +€14,495 | +12.8% |
| Amounts payable after more than one year | 17 | €7,751 | €600 | -€7,151 | -92.3% |
| Financial debts | 170/4 | €7,751 | €600 | -€7,151 | -92.3% |
| Amounts payable within one year | 42/48 | €104,309 | €126,880 | +€22,571 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €7,071 | €7,151 | +€80 | +1.1% |
| Trade debts | 44 | €11,415 | €23,090 | +€11,675 | +102.3% |
| Suppliers | 440/4 | €11,415 | €23,090 | +€11,675 | +102.3% |
| Taxes, remuneration and social security | 45 | €50,823 | €46,639 | -€4,183 | -8.2% |
| Taxes | 450/3 | €38,271 | €31,213 | -€7,058 | -18.4% |
| Remuneration and social security | 454/9 | €12,552 | €15,427 | +€2,875 | +22.9% |
| Other amounts payable | 47/48 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Accrued charges and deferred income | 492/3 | €1,297 | €372 | -€925 | -71.3% |
| Non-recurring operating income | 76A | €27,129 | - | -€27,129 | |
| Remuneration, social security and pensions | 62 | €55,505 | €55,744 | +€238 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,693 | €3,071 | -€12,622 | -80.4% |
| Other operating charges | 640/8 | €1,460 | €398 | -€1,062 | -72.7% |
| Gross operating margin | 9900 | €106,804 | €108,310 | +€1,506 | +1.4% |
| Operating profit (loss) | 9901 | €34,146 | €49,097 | +€14,952 | +43.8% |
| Financial income | 75/76B | €7,378 | €9,642 | +€2,264 | +30.7% |
| Recurring financial income | 75 | €7,378 | €9,642 | +€2,264 | +30.7% |
| Financial charges | 65/66B | €672 | €684 | +€13 | +1.9% |
| Recurring financial charges | 65 | €672 | €684 | +€13 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €40,852 | €58,055 | +€17,203 | +42.1% |
| Income taxes | 67/77 | €10,288 | €18,277 | +€7,989 | +77.7% |
| Profit (loss) for the period | 9904 | €30,564 | €39,778 | +€9,214 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,564 | €39,778 | +€9,214 | +30.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.