EXENICUS 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.
EXENICUS CONSULTING
Largest movements
- Cash -€57,310
down €57,310 (-62.9%), from €91,110 to €33,800
mainly Contributions, distributions and other (-€45,000) and Other debts (-€22,754)
- Receivables within one year +€19,491
up €19,491 (+236%), from €8,252 to €27,743
of which Trade receivables: +€16,916
- Other debts -€22,754
down €22,754 (-36.5%), from €62,258 to €39,505
- Profit (loss) carried forward -€10,551
down €10,551 (-87.3%), from €12,080 to €1,528
- Tax, wage and social debts -€4,105
down €4,105 (-14.1%), from €29,069 to €24,964
- Gross operating margin -€10,831
down €10,831 (-18.1%), from €59,855 to €49,025
- Depreciation +€2,348
up €2,348 (+1,809%), from €130 to €2,477
- Taxes -€2,329
down €2,329 (-18.3%), from €12,739 to €10,411
- Other operating charges +€704
up €704 (+87.7%), from €803 to €1,507
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 | €105,550 | €67,997 | -€37,552 | -35.6% |
| Fixed assets | 21/28 | €5,281 | €4,961 | -€320 | -6.1% |
| Tangible fixed assets | 22/27 | €5,281 | €4,961 | -€320 | -6.1% |
| Furniture and vehicles | 24 | €5,281 | €4,961 | -€320 | -6.1% |
| Current assets | 29/58 | €100,269 | €63,037 | -€37,232 | -37.1% |
| Amounts receivable within one year | 40/41 | €8,252 | €27,743 | +€19,491 | +236% |
| Trade receivables | 40 | €8,252 | €25,168 | +€16,916 | +205% |
| Other amounts receivable | 41 | - | €2,575 | +€2,575 | |
| Cash at bank and in hand | 54/58 | €91,110 | €33,800 | -€57,310 | -62.9% |
| Deferred charges and accrued income | 490/1 | €907 | €1,494 | +€587 | +64.7% |
| Total equity and liabilities | 10/49 | €105,550 | €67,997 | -€37,552 | -35.6% |
| Equity | 10/15 | €14,080 | €3,528 | -€10,551 | -74.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,080 | €1,528 | -€10,551 | -87.3% |
| Amounts payable | 17/49 | €91,470 | €64,469 | -€27,001 | -29.5% |
| Amounts payable within one year | 42/48 | €91,470 | €64,469 | -€27,001 | -29.5% |
| Trade debts | 44 | €142 | €0 | -€142 | -100% |
| Suppliers | 440/4 | €142 | €0 | -€142 | -100% |
| Taxes, remuneration and social security | 45 | €29,069 | €24,964 | -€4,105 | -14.1% |
| Taxes | 450/3 | €29,069 | €24,964 | -€4,105 | -14.1% |
| Other amounts payable | 47/48 | €62,258 | €39,505 | -€22,754 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €2,477 | +€2,348 | +1,809% |
| Other operating charges | 640/8 | €803 | €1,507 | +€704 | +87.7% |
| Gross operating margin | 9900 | €59,855 | €49,025 | -€10,831 | -18.1% |
| Operating profit (loss) | 9901 | €58,922 | €45,040 | -€13,882 | -23.6% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €112 | €181 | +€69 | +61.5% |
| Recurring financial charges | 65 | €112 | €181 | +€69 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €58,815 | €44,859 | -€13,955 | -23.7% |
| Income taxes | 67/77 | €12,739 | €10,411 | -€2,329 | -18.3% |
| Profit (loss) for the period | 9904 | €46,075 | €34,449 | -€11,627 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,075 | €34,449 | -€11,627 | -25.2% |
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 21 October 2026 via checked.be.