Exaclair: 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.
What changed
Exaclair
NACE 46.492, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€254,005
2024 · €255,771-€1,766
Equity
€1.0m
2024 · €750,467+€254,005
Cash
€524,161
2024 · €890,787-€366,626
Balance sheet total
€3.3m
2024 · €2.7m+€520,749
Largest movements
Assets
- Receivables within one year +€881,506
up €881,506 (+49.8%), from €1.8m to €2.7m
of which Other amounts receivable: +€600,000
- Cash -€366,626
down €366,626 (-41.2%), from €890,787 to €524,161
mainly Receivables within one year (-€881,506) and Tax, wage and social debts (-€60,649)
Equity and liabilities
- Trade debts +€326,381
up €326,381 (+19.6%), from €1.7m to €2.0m
- Profit (loss) carried forward +€254,005
up €254,005 (+37.9%), from €669,595 to €923,600
- Tax, wage and social debts -€60,649
down €60,649 (-19.2%), from €315,359 to €254,710
of which Remuneration and social security: -€30,839
Income statement
- Turnover +€488,919
up €488,919 (+3.0%), from €16.2m to €16.7m
- Goods and materials +€466,298
up €466,298 (+3.8%), from €12.4m to €12.8m
of which Purchases: +€474,685
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.
Result 2024
€255,771
Turnover
+€488,919
Other operating income
+€241
Goods and materials
-€466,298
Services and other goods
-€51,533
Staff costs
+€14,566
Depreciation
+€3,645
Write-downs
+€43
Other operating charges
+€2,059
Financial income
+€7,894
Financial charges
+€2,315
Taxes
-€3,617
Result 2025
€254,005
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.
From operations
-€361,820
Investment
-€4,806
Financing
€0
Cash 2024
€890,787
From operations (derived)
-€361,820
Net result for the year
+€254,005
Depreciation
+€3,314
Smaller working-capital items
+€958
Receivables within one year
-€881,506
Deferred charges and accrued income
-€4,324
Trade debts
+€326,381
Tax, wage and social debts
-€60,649
Investment (derived)
-€4,806
Investment in fixed assets (net)
-€4,806
Cash 2025
€524,161
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,735,892 | €3,256,641 | +€520,749 | +19.0% |
| Fixed assets | 21/28 | €13,826 | €15,317 | +€1,492 | +10.8% |
| Tangible fixed assets | 22/27 | €4,920 | €6,412 | +€1,492 | +30.3% |
| Plant, machinery and equipment | 23 | €833 | €247 | -€585 | -70.3% |
| Furniture and vehicles | 24 | €4,088 | €6,165 | +€2,077 | +50.8% |
| Financial fixed assets | 28 | €8,905 | €8,905 | = | 0.0% |
| Other financial fixed assets | 284/8 | €8,905 | €8,905 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,905 | €8,905 | = | 0.0% |
| Current assets | 29/58 | €2,722,066 | €3,241,323 | +€519,257 | +19.1% |
| Stocks and contracts in progress | 3 | €33,792 | €33,846 | +€54 | +0.2% |
| Stocks | 30/36 | €33,792 | €33,846 | +€54 | +0.2% |
| Goods purchased for resale | 34 | €33,792 | €33,846 | +€54 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,770,960 | €2,652,466 | +€881,506 | +49.8% |
| Trade receivables | 40 | €1,370,935 | €1,652,441 | +€281,506 | +20.5% |
| Other amounts receivable | 41 | €400,025 | €1,000,025 | +€600,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €890,787 | €524,161 | -€366,626 | -41.2% |
| Deferred charges and accrued income | 490/1 | €26,527 | €30,851 | +€4,324 | +16.3% |
| Total equity and liabilities | 10/49 | €2,735,892 | €3,256,641 | +€520,749 | +19.0% |
| Equity | 10/15 | €750,467 | €1,004,473 | +€254,005 | +33.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,872 | €18,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,940 | €10,940 | = | 0.0% |
| Legal reserve | 130 | €8,791 | €8,791 | = | 0.0% |
| Other | 1319 | €2,149 | €2,149 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,933 | €7,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | €669,595 | €923,600 | +€254,005 | +37.9% |
| Amounts payable | 17/49 | €1,985,424 | €2,252,168 | +€266,744 | +13.4% |
| Amounts payable within one year | 42/48 | €1,984,427 | €2,250,159 | +€265,732 | +13.4% |
| Trade debts | 44 | €1,669,068 | €1,995,448 | +€326,381 | +19.6% |
| Suppliers | 440/4 | €1,669,068 | €1,995,448 | +€326,381 | +19.6% |
| Taxes, remuneration and social security | 45 | €315,359 | €254,710 | -€60,649 | -19.2% |
| Taxes | 450/3 | €136,469 | €106,659 | -€29,810 | -21.8% |
| Remuneration and social security | 454/9 | €178,891 | €148,052 | -€30,839 | -17.2% |
| Accrued charges and deferred income | 492/3 | €997 | €2,010 | +€1,012 | +101.5% |
| Operating income | 70/76A | €16,195,990 | €16,685,150 | +€489,160 | +3.0% |
| Turnover | 70 | €16,190,230 | €16,679,149 | +€488,919 | +3.0% |
| Other operating income | 74 | €5,760 | €6,001 | +€241 | +4.2% |
| Operating charges | 60/66A | €15,708,992 | €16,206,511 | +€497,519 | +3.2% |
| Goods for resale, raw materials and consumables | 60 | €12,353,723 | €12,820,021 | +€466,298 | +3.8% |
| Purchases | 600/8 | €12,345,058 | €12,819,743 | +€474,685 | +3.8% |
| Change in stocks: decrease (increase) | 609 | €8,665 | €278 | -€8,386 | -96.8% |
| Services and other goods | 61 | €2,099,218 | €2,150,751 | +€51,533 | +2.5% |
| Remuneration, social security and pensions | 62 | €1,210,793 | €1,196,227 | -€14,566 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,959 | €3,314 | -€3,645 | -52.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€289 | -€332 | -€43 | -14.9% |
| Other operating charges | 640/8 | €38,589 | €36,530 | -€2,059 | -5.3% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Operating profit (loss) | 9901 | €486,998 | €478,639 | -€8,358 | -1.7% |
| Financial income | 75/76B | €11,749 | €19,642 | +€7,894 | +67.2% |
| Recurring financial income | 75 | €11,749 | €19,642 | +€7,894 | +67.2% |
| Income from current assets | 751 | €11,749 | €19,642 | +€7,894 | +67.2% |
| Financial charges | 65/66B | €132,976 | €130,660 | -€2,315 | -1.7% |
| Recurring financial charges | 65 | €132,976 | €130,660 | -€2,315 | -1.7% |
| Debt charges | 650 | €7,557 | €7,688 | +€131 | +1.7% |
| Other financial charges | 652/9 | €125,419 | €122,972 | -€2,447 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €365,771 | €367,622 | +€1,851 | +0.5% |
| Income taxes | 67/77 | €110,000 | €113,617 | +€3,617 | +3.3% |
| Taxes | 670/3 | €110,000 | €113,617 | +€3,617 | +3.3% |
| Profit (loss) for the period | 9904 | €255,771 | €254,005 | -€1,766 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €255,771 | €254,005 | -€1,766 | -0.7% |
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 10 October 2026 via checked.be.