EXCEPTION MARKETING & CONSULTING: what changed
EXCEPTION MARKETING & CONSULTING
Largest movements
- Cash -€49,309
down €49,309 (-27.4%), from €179,744 to €130,436
mainly Net result for the year (-€58,493) and Current investments (-€21,417)
- Financial fixed assets -€31,000
down €31,000 (-100%), from €31,000 to €0
- Tangible fixed assets -€30,406
down €30,406 (-11.6%), from €262,609 to €232,203
of which Land and buildings: -€29,757
- Current investments +€21,417
up €21,417 (+13.0%), from €164,615 to €186,032
- Profit (loss) carried forward -€58,493
down €58,493 (-46.5%), from -€125,923 to -€184,416
- Other debts -€17,958
down €17,958 (-11.3%), from €159,243 to €141,285
- Gross operating margin -€22,657
down €22,657 (-65.6%), from €34,532 to €11,875
- Financial charges +€19,516
up €19,516 (+79.3%), from €24,597 to €44,113
of which Non-recurring financial charges: +€31,000
- Financial income -€3,393
down €3,393 (-28.8%), from €11,778 to €8,385
- Depreciation -€389
down €389 (-1.3%), from €30,795 to €30,406
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €646,304 | €560,927 | -€85,376 | -13.2% |
| Fixed assets | 21/28 | €293,609 | €232,203 | -€61,406 | -20.9% |
| Tangible fixed assets | 22/27 | €262,609 | €232,203 | -€30,406 | -11.6% |
| Land and buildings | 22 | €261,606 | €231,849 | -€29,757 | -11.4% |
| Plant, machinery and equipment | 23 | €1,003 | €354 | -€649 | -64.7% |
| Financial fixed assets | 28 | €31,000 | €0 | -€31,000 | -100% |
| Current assets | 29/58 | €352,695 | €328,724 | -€23,970 | -6.8% |
| Amounts receivable within one year | 40/41 | €2,581 | €7,878 | +€5,296 | +205% |
| Trade receivables | 40 | €29 | €6,488 | +€6,459 | +22,506% |
| Other amounts receivable | 41 | €2,552 | €1,390 | -€1,163 | -45.6% |
| Current investments | 50/53 | €164,615 | €186,032 | +€21,417 | +13.0% |
| Cash at bank and in hand | 54/58 | €179,744 | €130,436 | -€49,309 | -27.4% |
| Deferred charges and accrued income | 490/1 | €5,754 | €4,379 | -€1,374 | -23.9% |
| Total equity and liabilities | 10/49 | €646,304 | €560,927 | -€85,376 | -13.2% |
| Equity | 10/15 | €44,116 | -€14,377 | -€58,493 | |
| Contributions | 10/11 | €78,750 | €78,750 | = | 0.0% |
| Capital | 10 | €78,750 | €78,750 | = | 0.0% |
| Issued capital | 100 | €78,750 | €78,750 | = | 0.0% |
| Revaluation surpluses | 12 | €24,514 | €24,514 | = | 0.0% |
| Reserves | 13 | €66,776 | €66,776 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,875 | €7,875 | = | 0.0% |
| Legal reserve | 130 | €7,875 | €7,875 | = | 0.0% |
| Distributable reserves | 133 | €58,901 | €58,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,923 | -€184,416 | -€58,493 | -46.5% |
| Amounts payable | 17/49 | €602,188 | €575,305 | -€26,883 | -4.5% |
| Amounts payable after more than one year | 17 | €430,000 | €430,000 | = | 0.0% |
| Financial debts | 170/4 | €430,000 | €430,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €172,019 | €145,305 | -€26,714 | -15.5% |
| Trade debts | 44 | €8,063 | €4,020 | -€4,043 | -50.1% |
| Suppliers | 440/4 | €8,063 | €4,020 | -€4,043 | -50.1% |
| Taxes, remuneration and social security | 45 | €4,713 | €0 | -€4,713 | -100% |
| Taxes | 450/3 | €4,713 | €0 | -€4,713 | -100% |
| Other amounts payable | 47/48 | €159,243 | €141,285 | -€17,958 | -11.3% |
| Accrued charges and deferred income | 492/3 | €169 | €0 | -€169 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,795 | €30,406 | -€389 | -1.3% |
| Other operating charges | 640/8 | €4,010 | €4,234 | +€224 | +5.6% |
| Gross operating margin | 9900 | €34,532 | €11,875 | -€22,657 | -65.6% |
| Operating profit (loss) | 9901 | -€273 | -€22,765 | -€22,492 | -8,234% |
| Financial income | 75/76B | €11,778 | €8,385 | -€3,393 | -28.8% |
| Recurring financial income | 75 | €11,778 | €8,385 | -€3,393 | -28.8% |
| Financial charges | 65/66B | €24,597 | €44,113 | +€19,516 | +79.3% |
| Recurring financial charges | 65 | €24,597 | €13,113 | -€11,484 | -46.7% |
| Non-recurring financial charges | 66B | - | €31,000 | +€31,000 | |
| Profit (loss) for the period before taxes | 9903 | -€13,092 | -€58,493 | -€45,401 | -347% |
| Profit (loss) for the period | 9904 | -€13,092 | -€58,493 | -€45,401 | -347% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,092 | -€58,493 | -€45,401 | -347% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.