Exeptio: 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.
Exeptio
Largest movements
- Cash +€164,909
up €164,909 (+247.7%), from €66,584 to €231,493
mainly Current investments (+€135,000) and Net result for the year (+€18,741)
- Current investments -€135,000
no longer reported in 2025 (was €135,000)
- Tangible fixed assets -€8,104
down €8,104 (-50.0%), from €16,203 to €8,099
of which Furniture and vehicles: -€8,071
- Profit (loss) carried forward +€18,742
up €18,742 (+47.3%), from -€39,596 to -€20,854
- Gross operating margin +€48,121
up €48,121, from -€17,297 to €30,824
- Depreciation -€2,233
down €2,233 (-14.3%), from €15,594 to €13,361
- Financial income -€1,604
down €1,604 (-44.8%), from €3,582 to €1,978
- Other operating charges -€1,180
down €1,180 (-71.8%), from €1,643 to €463
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 | €226,719 | €248,068 | +€21,349 | +9.4% |
| Fixed assets | 21/28 | €24,496 | €16,243 | -€8,253 | -33.7% |
| Intangible fixed assets | 21 | €6,647 | €6,498 | -€149 | -2.2% |
| Tangible fixed assets | 22/27 | €16,203 | €8,099 | -€8,104 | -50.0% |
| Plant, machinery and equipment | 23 | €33 | - | -€33 | |
| Furniture and vehicles | 24 | €16,170 | €8,099 | -€8,071 | -49.9% |
| Financial fixed assets | 28 | €1,646 | €1,646 | = | 0.0% |
| Current assets | 29/58 | €202,223 | €231,825 | +€29,602 | +14.6% |
| Amounts receivable within one year | 40/41 | €639 | €332 | -€307 | -48.0% |
| Trade receivables | 40 | €639 | €325 | -€314 | -49.1% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Current investments | 50/53 | €135,000 | - | -€135,000 | |
| Cash at bank and in hand | 54/58 | €66,584 | €231,493 | +€164,909 | +247.7% |
| Total equity and liabilities | 10/49 | €226,719 | €248,068 | +€21,349 | +9.4% |
| Equity | 10/15 | €213,304 | €232,046 | +€18,742 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €232,900 | €232,900 | = | 0.0% |
| Distributable reserves | 133 | €232,900 | €232,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,596 | -€20,854 | +€18,742 | +47.3% |
| Amounts payable | 17/49 | €13,415 | €16,022 | +€2,607 | +19.4% |
| Amounts payable within one year | 42/48 | €13,415 | €16,022 | +€2,607 | +19.4% |
| Trade debts | 44 | €3,195 | €5,295 | +€2,100 | +65.7% |
| Suppliers | 440/4 | €3,195 | €5,295 | +€2,100 | +65.7% |
| Taxes, remuneration and social security | 45 | €10,103 | €10,727 | +€624 | +6.2% |
| Taxes | 450/3 | €10,103 | €10,727 | +€624 | +6.2% |
| Other amounts payable | 47/48 | €117 | - | -€117 | |
| Remuneration, social security and pensions | 62 | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,594 | €13,361 | -€2,233 | -14.3% |
| Other operating charges | 640/8 | €1,643 | €463 | -€1,180 | -71.8% |
| Gross operating margin | 9900 | -€17,297 | €30,824 | +€48,121 | |
| Operating profit (loss) | 9901 | -€34,534 | €16,835 | +€51,369 | |
| Financial income | 75/76B | €3,582 | €1,978 | -€1,604 | -44.8% |
| Recurring financial income | 75 | €3,582 | €1,978 | -€1,604 | -44.8% |
| Financial charges | 65/66B | €64 | €72 | +€8 | +12.5% |
| Recurring financial charges | 65 | €64 | €72 | +€8 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,016 | €18,741 | +€49,757 | |
| Profit (loss) for the period | 9904 | -€31,016 | €18,741 | +€49,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,016 | €18,741 | +€49,757 |
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 12 October 2026 via checked.be.