EXELIA: what changed
Two fiscal 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.
EXELIA
Largest movements
- Cash +€105,936
up €105,936 (+179.1%), from €59,153 to €165,089
mainly Receivables within one year (+€86,522) and Net result for the year (+€16,982)
- Receivables within one year -€86,522
down €86,522 (-13.7%), from €631,712 to €545,190
of which Other amounts receivable: -€85,519
- Reserves +€16,982
up €16,982 (+10.6%), from €159,686 to €176,668
of which Distributable reserves: +€16,982
- Gross operating margin -€1,187
down €1,187 (-58.1%), from -€2,044 to -€3,231
- Financial charges -€1,064
down €1,064 (-60.5%), from €1,759 to €695
- Taxes +€718
up €718 (+41.9%), from €1,714 to €2,432
- Financial income +€693
up €693 (+3.0%), from €23,047 to €23,740
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €690,865 | €710,279 | +€19,414 | +2.8% |
| Current assets | 29/58 | €690,865 | €710,279 | +€19,414 | +2.8% |
| Amounts receivable within one year | 40/41 | €631,712 | €545,190 | -€86,522 | -13.7% |
| Trade receivables | 40 | €1,003 | - | -€1,003 | |
| Other amounts receivable | 41 | €630,709 | €545,190 | -€85,519 | -13.6% |
| Cash at bank and in hand | 54/58 | €59,153 | €165,089 | +€105,936 | +179.1% |
| Total equity and liabilities | 10/49 | €690,865 | €710,279 | +€19,414 | +2.8% |
| Equity | 10/15 | €689,151 | €706,133 | +€16,982 | +2.5% |
| Contributions | 10/11 | €23,089 | €23,089 | = | 0.0% |
| Reserves | 13 | €159,686 | €176,668 | +€16,982 | +10.6% |
| Non-distributable reserves | 130/1 | €2,309 | €2,309 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,309 | €2,309 | = | 0.0% |
| Distributable reserves | 133 | €157,377 | €174,359 | +€16,982 | +10.8% |
| Profit (loss) carried forward | 14 | €506,376 | €506,376 | = | 0.0% |
| Amounts payable | 17/49 | €1,714 | €4,146 | +€2,432 | +141.9% |
| Amounts payable within one year | 42/48 | €1,714 | €4,146 | +€2,432 | +141.9% |
| Taxes, remuneration and social security | 45 | €1,714 | €4,146 | +€2,432 | +141.9% |
| Taxes | 450/3 | €1,714 | €4,146 | +€2,432 | +141.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,044 | -€3,231 | -€1,187 | -58.1% |
| Operating profit (loss) | 9901 | -€2,431 | -€3,631 | -€1,200 | -49.3% |
| Financial income | 75/76B | €23,047 | €23,740 | +€693 | +3.0% |
| Recurring financial income | 75 | €23,047 | €23,740 | +€693 | +3.0% |
| Financial charges | 65/66B | €1,759 | €695 | -€1,064 | -60.5% |
| Recurring financial charges | 65 | €1,759 | €695 | -€1,064 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €18,857 | €19,414 | +€557 | +3.0% |
| Income taxes | 67/77 | €1,714 | €2,432 | +€718 | +41.9% |
| Profit (loss) for the period | 9904 | €17,142 | €16,982 | -€161 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,142 | €16,982 | -€161 | -0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.