EXAUS: 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.
EXAUS
Largest movements
- Cash -€59,400
down €59,400 (-100.0%), from €59,407 to €7
mainly Net result for the year (-€44,644) and Tax, wage and social debts (-€28,113)
- Tangible fixed assets -€11,670
down €11,670 (-21.6%), from €54,064 to €42,394
of which Leasing and similar rights: -€11,670
- Receivables within one year +€7,419
up €7,419 (+27.6%), from €26,922 to €34,341
of which Other amounts receivable: +€7,422
- Profit (loss) carried forward -€44,644
down €44,644, from €30,969 to -€13,675
- Tax, wage and social debts -€28,113
down €28,113 (-90.2%), from €31,173 to €3,060
- Short-term financial debts +€14,083
new in 2024: €14,083
- Debts after one year -€8,931
down €8,931 (-21.6%), from €41,337 to €32,407
- Trade debts +€5,422
up €5,422 (+72.6%), from €7,471 to €12,894
- Gross operating margin -€46,236
down €46,236, from €11,505 to -€34,731
- Depreciation +€7,385
up €7,385 (+172.4%), from €4,284 to €11,670
- Financial charges +€2,809
up €2,809 (+157.1%), from €1,789 to €4,598
- Taxes -€2,576
down €2,576 (-91.0%), from €2,832 to €255
- Other operating charges -€1,660
down €1,660 (-53.3%), from €3,116 to €1,457
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.
Cash bridge derived
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 | €417,770 | €356,438 | -€61,332 | -14.7% |
| Fixed assets | 21/28 | €58,589 | €46,919 | -€11,670 | -19.9% |
| Tangible fixed assets | 22/27 | €54,064 | €42,394 | -€11,670 | -21.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €54,064 | €42,394 | -€11,670 | -21.6% |
| Financial fixed assets | 28 | €4,525 | €4,525 | = | 0.0% |
| Current assets | 29/58 | €359,181 | €309,519 | -€49,662 | -13.8% |
| Amounts receivable after more than one year | 29 | €264,508 | €268,372 | +€3,864 | +1.5% |
| Other amounts receivable | 291 | €264,508 | €268,372 | +€3,864 | +1.5% |
| Stocks and contracts in progress | 3 | €6,500 | €6,500 | = | 0.0% |
| Stocks | 30/36 | €6,500 | €6,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,922 | €34,341 | +€7,419 | +27.6% |
| Trade receivables | 40 | €10,751 | €10,748 | -€3 | 0.0% |
| Other amounts receivable | 41 | €16,171 | €23,592 | +€7,422 | +45.9% |
| Cash at bank and in hand | 54/58 | €59,407 | €7 | -€59,400 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,845 | €299 | -€1,546 | -83.8% |
| Total equity and liabilities | 10/49 | €417,770 | €356,438 | -€61,332 | -14.7% |
| Equity | 10/15 | €329,708 | €285,064 | -€44,644 | -13.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €280,147 | €280,147 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €280,147 | €280,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,969 | -€13,675 | -€44,644 | |
| Amounts payable | 17/49 | €88,061 | €71,374 | -€16,688 | -18.9% |
| Amounts payable after more than one year | 17 | €41,337 | €32,407 | -€8,931 | -21.6% |
| Financial debts | 170/4 | €41,337 | €32,407 | -€8,931 | -21.6% |
| Amounts payable within one year | 42/48 | €46,724 | €38,967 | -€7,757 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €8,080 | €8,931 | +€851 | +10.5% |
| Financial debts | 43 | - | €14,083 | +€14,083 | |
| Credit institutions | 430/8 | - | €14,083 | +€14,083 | |
| Trade debts | 44 | €7,471 | €12,894 | +€5,422 | +72.6% |
| Suppliers | 440/4 | €7,471 | €12,894 | +€5,422 | +72.6% |
| Taxes, remuneration and social security | 45 | €31,173 | €3,060 | -€28,113 | -90.2% |
| Taxes | 450/3 | €31,173 | €3,060 | -€28,113 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,284 | €11,670 | +€7,385 | +172.4% |
| Other operating charges | 640/8 | €3,116 | €1,457 | -€1,660 | -53.3% |
| Gross operating margin | 9900 | €11,505 | -€34,731 | -€46,236 | |
| Operating profit (loss) | 9901 | €4,104 | -€47,857 | -€51,962 | |
| Financial income | 75/76B | €7,754 | €8,067 | +€312 | +4.0% |
| Recurring financial income | 75 | €7,754 | €8,067 | +€312 | +4.0% |
| Financial charges | 65/66B | €1,789 | €4,598 | +€2,809 | +157.1% |
| Recurring financial charges | 65 | €1,789 | €4,598 | +€2,809 | +157.1% |
| Profit (loss) for the period before taxes | 9903 | €10,070 | -€44,389 | -€54,459 | |
| Income taxes | 67/77 | €2,832 | €255 | -€2,576 | -91.0% |
| Profit (loss) for the period | 9904 | €7,239 | -€44,644 | -€51,883 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,239 | -€44,644 | -€51,883 |
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 10 October 2026 via checked.be.