EXACTO SENSU: 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.
EXACTO SENSU
Largest movements
- Current investments +€1,373
up €1,373 (+19.3%), from €7,135 to €8,508
- Tangible fixed assets -€999
down €999 (-60.1%), from €1,662 to €663
of which Furniture and vehicles: -€649
- Receivables within one year -€815
down €815 (-6.7%), from €12,208 to €11,394
of which Trade receivables: -€722
- Cash +€474
up €474 (+42.7%), from €1,108 to €1,582
mainly Depreciation (+€999) and Receivables within one year (+€815)
- Profit (loss) carried forward -€956
down €956 (-23.7%), from €4,038 to €3,082
- Tax, wage and social debts +€810
up €810 (+28.3%), from €2,865 to €3,675
- Gross operating margin -€3,092
down €3,092 (-61.6%), from €5,021 to €1,930
- Write-downs -€1,749
no longer reported in 2025 (was €1,749)
- Depreciation -€958
down €958 (-49.0%), from €1,957 to €999
- Taxes -€176
down €176 (-14.1%), from €1,252 to €1,076
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 | €22,313 | €22,346 | +€34 | +0.2% |
| Fixed assets | 21/28 | €1,662 | €663 | -€999 | -60.1% |
| Tangible fixed assets | 22/27 | €1,662 | €663 | -€999 | -60.1% |
| Plant, machinery and equipment | 23 | €350 | - | -€350 | |
| Furniture and vehicles | 24 | €1,312 | €663 | -€649 | -49.5% |
| Current assets | 29/58 | €20,651 | €21,684 | +€1,032 | +5.0% |
| Amounts receivable within one year | 40/41 | €12,208 | €11,394 | -€815 | -6.7% |
| Trade receivables | 40 | €12,116 | €11,394 | -€722 | -6.0% |
| Other amounts receivable | 41 | €93 | - | -€93 | |
| Current investments | 50/53 | €7,135 | €8,508 | +€1,373 | +19.3% |
| Cash at bank and in hand | 54/58 | €1,108 | €1,582 | +€474 | +42.7% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,313 | €22,346 | +€34 | +0.2% |
| Equity | 10/15 | €19,194 | €18,238 | -€956 | -5.0% |
| Contributions | 10/11 | €8,100 | €8,100 | = | 0.0% |
| Reserves | 13 | €7,056 | €7,056 | = | 0.0% |
| Distributable reserves | 133 | €7,056 | €7,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,038 | €3,082 | -€956 | -23.7% |
| Amounts payable | 17/49 | €3,118 | €4,108 | +€990 | +31.7% |
| Amounts payable within one year | 42/48 | €3,118 | €4,108 | +€990 | +31.7% |
| Trade debts | 44 | €252 | €404 | +€152 | +60.5% |
| Suppliers | 440/4 | €252 | €404 | +€152 | +60.5% |
| Taxes, remuneration and social security | 45 | €2,865 | €3,675 | +€810 | +28.3% |
| Taxes | 450/3 | €2,865 | €3,675 | +€810 | +28.3% |
| Other amounts payable | 47/48 | €1 | €30 | +€28 | +2,105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,957 | €999 | -€958 | -49.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,749 | - | -€1,749 | |
| Other operating charges | 640/8 | €737 | €760 | +€24 | +3.2% |
| Gross operating margin | 9900 | €5,021 | €1,930 | -€3,092 | -61.6% |
| Operating profit (loss) | 9901 | €579 | €171 | -€409 | -70.6% |
| Financial income | 75/76B | €43 | €65 | +€22 | +51.1% |
| Recurring financial income | 75 | €43 | €65 | +€22 | +51.1% |
| Financial charges | 65/66B | €120 | €116 | -€4 | -3.5% |
| Recurring financial charges | 65 | €120 | €116 | -€4 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €502 | €120 | -€383 | -76.2% |
| Income taxes | 67/77 | €1,252 | €1,076 | -€176 | -14.1% |
| Profit (loss) for the period | 9904 | -€750 | -€956 | -€206 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€750 | -€956 | -€206 | -27.5% |
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 21 October 2026 via checked.be.