EXENTO: 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.
EXENTO
Largest movements
- Tangible fixed assets -€581
down €581 (-11.3%), from €5,150 to €4,569
of which Furniture and vehicles: -€535
- Cash -€569
no longer reported in 2025 (was €569)
mainly Debts after one year (-€10,790) and Tax, wage and social debts (-€65)
- Receivables within one year -€215
no longer reported in 2025 (was €215)
- Debts after one year -€10,790
down €10,790 (-9.3%), from €115,914 to €105,125
- Profit (loss) carried forward +€9,273
up €9,273 (+3.6%), from -€259,503 to -€250,231
- Trade debts +€218
up €218 (+2.8%), from €7,796 to €8,014
- Tax, wage and social debts -€65
down €65 (-8.4%), from €779 to €714
- Gross operating margin +€16,983
up €16,983, from -€7,071 to €9,911
- Depreciation -€683
down €683 (-54.1%), from €1,264 to €581
- Other operating charges -€610
no longer reported in 2025 (was €610)
- Taxes -€369
down €369 (-93.8%), from €394 to €25
- Financial charges -€258
down €258 (-88.4%), from €292 to €34
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 | €5,933 | €4,569 | -€1,364 | -23.0% |
| Fixed assets | 21/28 | €5,150 | €4,569 | -€581 | -11.3% |
| Tangible fixed assets | 22/27 | €5,150 | €4,569 | -€581 | -11.3% |
| Plant, machinery and equipment | 23 | €3,245 | €3,200 | -€45 | -1.4% |
| Furniture and vehicles | 24 | €1,904 | €1,369 | -€535 | -28.1% |
| Current assets | 29/58 | €783 | - | -€783 | |
| Amounts receivable within one year | 40/41 | €215 | - | -€215 | |
| Other amounts receivable | 41 | €215 | - | -€215 | |
| Cash at bank and in hand | 54/58 | €569 | - | -€569 | |
| Total equity and liabilities | 10/49 | €5,933 | €4,569 | -€1,364 | -23.0% |
| Equity | 10/15 | -€118,556 | -€109,284 | +€9,273 | +7.8% |
| Contributions | 10/11 | €66,931 | €66,931 | = | 0.0% |
| Capital | 10 | €66,931 | €66,931 | = | 0.0% |
| Issued capital | 100 | €66,931 | €66,931 | = | 0.0% |
| Reserves | 13 | €74,016 | €74,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,693 | €6,693 | = | 0.0% |
| Legal reserve | 130 | €6,693 | €6,693 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,588 | €7,588 | = | 0.0% |
| Distributable reserves | 133 | €59,734 | €59,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€259,503 | -€250,231 | +€9,273 | +3.6% |
| Amounts payable | 17/49 | €124,489 | €113,853 | -€10,636 | -8.5% |
| Amounts payable after more than one year | 17 | €115,914 | €105,125 | -€10,790 | -9.3% |
| Other amounts payable | 178/9 | €115,914 | €105,125 | -€10,790 | -9.3% |
| Amounts payable within one year | 42/48 | €8,575 | €8,728 | +€153 | +1.8% |
| Trade debts | 44 | €7,796 | €8,014 | +€218 | +2.8% |
| Suppliers | 440/4 | €7,796 | €8,014 | +€218 | +2.8% |
| Taxes, remuneration and social security | 45 | €779 | €714 | -€65 | -8.4% |
| Taxes | 450/3 | €779 | €714 | -€65 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €581 | -€683 | -54.1% |
| Other operating charges | 640/8 | €610 | - | -€610 | |
| Gross operating margin | 9900 | -€7,071 | €9,911 | +€16,983 | |
| Operating profit (loss) | 9901 | -€8,945 | €9,331 | +€18,276 | |
| Financial charges | 65/66B | €292 | €34 | -€258 | -88.4% |
| Recurring financial charges | 65 | €292 | €34 | -€258 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,238 | €9,297 | +€18,535 | |
| Income taxes | 67/77 | €394 | €25 | -€369 | -93.8% |
| Profit (loss) for the period | 9904 | -€9,631 | €9,273 | +€18,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,631 | €9,273 | +€18,904 |
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 3 October 2026 via checked.be.