EXEMPLA MANAGEMENT & CONSULTING: 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.
EXEMPLA MANAGEMENT & CONSULTING
Largest movements
- Cash -€55,948
down €55,948 (-30.7%), from €182,082 to €126,133
mainly Contributions, distributions and other (-€125,000) and Accrued charges and deferred income (-€26,929)
- Intangible fixed assets +€9,899
new in 2025: €9,899
- Receivables within one year +€8,719
up €8,719 (+21.9%), from €39,776 to €48,494
of which Trade receivables: +€11,272
- Accrued charges and deferred income -€26,929
down €26,929 (-22.6%), from €118,960 to €92,031
- Tax, wage and social debts +€25,587
up €25,587 (+229%), from €11,195 to €36,783
of which Taxes: +€18,154
- Other debts -€25,356
down €25,356 (-37.1%), from €68,307 to €42,952
- Profit (loss) carried forward -€9,350
down €9,350 (-84.9%), from €11,019 to €1,669
- Gross operating margin +€110,839
up €110,839 (+69.8%), from €158,886 to €269,725
- Staff costs +€44,805
up €44,805 (+72.7%), from €61,636 to €106,441
- Taxes +€25,904
up €25,904 (+151%), from €17,146 to €43,050
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 | €237,486 | €200,893 | -€36,593 | -15.4% |
| Fixed assets | 21/28 | €11,142 | €22,123 | +€10,980 | +98.5% |
| Intangible fixed assets | 21 | - | €9,899 | +€9,899 | |
| Tangible fixed assets | 22/27 | €6,915 | €7,996 | +€1,082 | +15.6% |
| Furniture and vehicles | 24 | €6,915 | €7,996 | +€1,082 | +15.6% |
| Financial fixed assets | 28 | €4,228 | €4,228 | = | 0.0% |
| Current assets | 29/58 | €226,343 | €178,770 | -€47,573 | -21.0% |
| Amounts receivable within one year | 40/41 | €39,776 | €48,494 | +€8,719 | +21.9% |
| Trade receivables | 40 | €16,529 | €27,801 | +€11,272 | +68.2% |
| Other amounts receivable | 41 | €23,246 | €20,693 | -€2,553 | -11.0% |
| Cash at bank and in hand | 54/58 | €182,082 | €126,133 | -€55,948 | -30.7% |
| Deferred charges and accrued income | 490/1 | €4,486 | €4,142 | -€344 | -7.7% |
| Total equity and liabilities | 10/49 | €237,486 | €200,893 | -€36,593 | -15.4% |
| Equity | 10/15 | €32,351 | €23,001 | -€9,350 | -28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,732 | €2,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €872 | €872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,019 | €1,669 | -€9,350 | -84.9% |
| Amounts payable | 17/49 | €205,134 | €177,891 | -€27,243 | -13.3% |
| Amounts payable within one year | 42/48 | €86,174 | €85,860 | -€314 | -0.4% |
| Financial debts | 43 | €0 | €1,521 | +€1,521 | |
| Credit institutions | 430/8 | €0 | €1,521 | +€1,521 | |
| Trade debts | 44 | €6,672 | €4,606 | -€2,066 | -31.0% |
| Suppliers | 440/4 | €6,672 | €4,606 | -€2,066 | -31.0% |
| Taxes, remuneration and social security | 45 | €11,195 | €36,783 | +€25,587 | +229% |
| Taxes | 450/3 | - | €18,154 | +€18,154 | |
| Remuneration and social security | 454/9 | €11,195 | €18,628 | +€7,433 | +66.4% |
| Other amounts payable | 47/48 | €68,307 | €42,952 | -€25,356 | -37.1% |
| Accrued charges and deferred income | 492/3 | €118,960 | €92,031 | -€26,929 | -22.6% |
| Remuneration, social security and pensions | 62 | €61,636 | €106,441 | +€44,805 | +72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,096 | €2,866 | +€770 | +36.8% |
| Other operating charges | 640/8 | €1,914 | €1,190 | -€724 | -37.8% |
| Gross operating margin | 9900 | €158,886 | €269,725 | +€110,839 | +69.8% |
| Operating profit (loss) | 9901 | €93,241 | €159,228 | +€65,987 | +70.8% |
| Financial income | 75/76B | €114 | €71 | -€43 | -37.7% |
| Recurring financial income | 75 | €114 | €71 | -€43 | -37.7% |
| Financial charges | 65/66B | €483 | €598 | +€115 | +23.8% |
| Recurring financial charges | 65 | €483 | €598 | +€115 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €92,872 | €158,701 | +€65,829 | +70.9% |
| Income taxes | 67/77 | €17,146 | €43,050 | +€25,904 | +151% |
| Profit (loss) for the period | 9904 | €75,726 | €115,650 | +€39,924 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,726 | €115,650 | +€39,924 | +52.7% |
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 25 October 2026 via checked.be.