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EXA-IMMO: 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.

What changed

EXA-IMMO

BE 0434.878.219
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€76,713
2024 · €76,432+€280
Equity
€309,895
2024 · €323,639-€13,744
Cash
€23,902
2024 · €11,902+€12,000
Balance sheet total
€368,259
2024 · €356,272+€11,987

Largest movements

2024 to 2025
Assets
  • Cash +€12,000

    up €12,000 (+100.8%), from €11,902 to €23,902

    mainly Net result for the year (+€76,713) and Other debts (+€28,294)

Equity and liabilities
  • Other debts +€28,294

    up €28,294 (+197.3%), from €14,343 to €42,637

  • Reserves -€13,744

    down €13,744 (-7.7%), from €179,314 to €165,570

    of which Distributable reserves: -€174,314

  • Tax, wage and social debts -€4,838

    down €4,838 (-26.4%), from €18,290 to €13,452

Income statement
  • Turnover +€48,232

    up €48,232 (+44.5%), from €108,403 to €156,636

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €76,432
Gross operating margin -€1,079
Other operating charges -€25
Financial charges +€259
Taxes +€1,125
Result 2025 €76,713

Cash bridge derived

cash 2024 to 2025

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.

From operations +€102,457
Investment €0
Financing -€90,457
Cash 2024 €11,902
Net result for the year +€76,713
Deferred charges and accrued income +€13
Trade debts +€2,275
Tax, wage and social debts -€4,838
Other debts +€28,294
Contributions, distributions and other -€90,457
Cash 2025 €23,902
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €356,272 €368,259 +€11,987 +3.4%
Fixed assets 21/28 €344,358 €344,358 = 0.0%
Tangible fixed assets 22/27 €344,358 €344,358 = 0.0%
Land and buildings 22 €344,358 €344,358 = 0.0%
Current assets 29/58 €11,914 €23,902 +€11,987 +100.6%
Cash at bank and in hand 54/58 €11,902 €23,902 +€12,000 +100.8%
Deferred charges and accrued income 490/1 €13 - -€13
Total equity and liabilities 10/49 €356,272 €368,259 +€11,987 +3.4%
Equity 10/15 €323,639 €309,895 -€13,744 -4.2%
Contributions 10/11 €50,000 €50,000 = 0.0%
Reserves 13 €179,314 €165,570 -€13,744 -7.7%
Non-distributable reserves 130/1 €5,000 €165,570 +€160,570 +3211.4%
Reserves not available under the articles 1311 €5,000 €5,000 = 0.0%
Other 1319 - €160,570 +€160,570
Distributable reserves 133 €174,314 - -€174,314
Profit (loss) carried forward 14 €94,325 €94,325 = 0.0%
Amounts payable 17/49 €32,632 €58,364 +€25,732 +78.9%
Amounts payable within one year 42/48 €32,632 €58,364 +€25,732 +78.9%
Trade debts 44 - €2,275 +€2,275
Suppliers 440/4 - €2,275 +€2,275
Taxes, remuneration and social security 45 €18,290 €13,452 -€4,838 -26.4%
Taxes 450/3 €18,290 €13,452 -€4,838 -26.4%
Other amounts payable 47/48 €14,343 €42,637 +€28,294 +197.3%
Turnover 70 €108,403 €156,636 +€48,232 +44.5%
Non-recurring operating income 76A €500 - -€500
Goods, raw materials, services and sundry goods 60/61 €58,136 €57,027 -€1,109 -1.9%
Other operating charges 640/8 €487 €512 +€25 +5.1%
Gross operating margin 9900 €100,688 €99,609 -€1,079 -1.1%
Operating profit (loss) 9901 €100,200 €99,096 -€1,104 -1.1%
Financial charges 65/66B €547 €287 -€259 -47.4%
Recurring financial charges 65 €547 €287 -€259 -47.4%
Profit (loss) for the period before taxes 9903 €99,654 €98,809 -€845 -0.8%
Income taxes 67/77 €23,221 €22,096 -€1,125 -4.8%
Profit (loss) for the period 9904 €76,432 €76,713 +€280 +0.4%
Profit (loss) for the period to be appropriated 9905 €76,432 €76,713 +€280 +0.4%

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 30 September 2026 via checked.be.