EXCLUSIF CONCEPT: 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.
EXCLUSIF CONCEPT
Largest movements
- Current investments -€21,297
down €21,297 (-17.6%), from €121,297 to €100,000
- Cash +€15,721
up €15,721 (+87.6%), from €17,954 to €33,675
mainly Current investments (+€21,297) and Net result for the year (+€3,405)
- Receivables within one year +€9,151
up €9,151 (+3.7%), from €249,916 to €259,067
of which Trade receivables: +€8,865
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€5,912
down €5,912 (-60.5%), from €9,775 to €3,864
- Financial income -€3,942
down €3,942 (-72.3%), from €5,450 to €1,508
- Taxes -€2,688
down €2,688 (-69.2%), from €3,886 to €1,198
- Financial charges -€150
down €150 (-77.1%), from €195 to €45
- Other operating charges +€138
up €138 (+23.5%), from €587 to €725
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 | €389,639 | €392,742 | +€3,103 | +0.8% |
| Current assets | 29/58 | €389,639 | €392,742 | +€3,103 | +0.8% |
| Amounts receivable within one year | 40/41 | €249,916 | €259,067 | +€9,151 | +3.7% |
| Trade receivables | 40 | €249,756 | €258,621 | +€8,865 | +3.5% |
| Other amounts receivable | 41 | €160 | €446 | +€286 | +179% |
| Current investments | 50/53 | €121,297 | €100,000 | -€21,297 | -17.6% |
| Cash at bank and in hand | 54/58 | €17,954 | €33,675 | +€15,721 | +87.6% |
| Deferred charges and accrued income | 490/1 | €472 | €0 | -€472 | -100% |
| Total equity and liabilities | 10/49 | €389,639 | €392,742 | +€3,103 | +0.8% |
| Equity | 10/15 | €384,260 | €387,665 | +€3,405 | +0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €363,700 | €366,700 | +€3,000 | +0.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €363,700 | €366,700 | +€3,000 | +0.8% |
| Profit (loss) carried forward | 14 | €560 | €965 | +€405 | +72.2% |
| Amounts payable | 17/49 | €5,379 | €5,077 | -€302 | -5.6% |
| Amounts payable within one year | 42/48 | €5,379 | €5,077 | -€302 | -5.6% |
| Trade debts | 44 | €107 | €944 | +€837 | +780% |
| Suppliers | 440/4 | €107 | €944 | +€837 | +780% |
| Taxes, remuneration and social security | 45 | €4,936 | €4,075 | -€861 | -17.4% |
| Taxes | 450/3 | €4,936 | €4,075 | -€861 | -17.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €335 | €57 | -€278 | -83.0% |
| Other operating charges | 640/8 | €587 | €725 | +€138 | +23.5% |
| Gross operating margin | 9900 | €9,775 | €3,864 | -€5,912 | -60.5% |
| Operating profit (loss) | 9901 | €9,188 | €3,139 | -€6,049 | -65.8% |
| Financial income | 75/76B | €5,450 | €1,508 | -€3,942 | -72.3% |
| Recurring financial income | 75 | €5,450 | €1,508 | -€3,942 | -72.3% |
| Financial charges | 65/66B | €195 | €45 | -€150 | -77.1% |
| Recurring financial charges | 65 | €195 | €45 | -€150 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €14,443 | €4,602 | -€9,841 | -68.1% |
| Income taxes | 67/77 | €3,886 | €1,198 | -€2,688 | -69.2% |
| Profit (loss) for the period | 9904 | €10,558 | €3,405 | -€7,153 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,558 | €3,405 | -€7,153 | -67.8% |
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 17 October 2026 via checked.be.