ExiM²iuS: 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.
ExiM²iuS
Largest movements
- Tangible fixed assets -€8,403
down €8,403 (-6.2%), from €136,384 to €127,981
of which Land and buildings: -€7,721
- Cash +€7,001
up €7,001 (+7.7%), from €90,826 to €97,827
mainly Depreciation (+€8,403) and Receivables within one year (+€3,951)
- Receivables within one year -€3,951
down €3,951 (-24.0%), from €16,446 to €12,495
of which Trade receivables: -€4,432
- Profit (loss) carried forward -€4,436
down €4,436 (-0.8%), from -€565,318 to -€569,754
- Tax, wage and social debts -€3,434
no longer reported in 2025 (was €3,434)
- Gross operating margin +€31,245
up €31,245, from -€26,012 to €5,234
- Depreciation -€2,024
down €2,024 (-19.4%), from €10,428 to €8,403
- Financial income -€613
no longer reported in 2025 (was €613)
- Financial charges -€359
down €359 (-88.6%), from €406 to €46
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 | €305,495 | €300,142 | -€5,353 | -1.8% |
| Fixed assets | 21/28 | €136,384 | €127,981 | -€8,403 | -6.2% |
| Tangible fixed assets | 22/27 | €136,384 | €127,981 | -€8,403 | -6.2% |
| Land and buildings | 22 | €135,347 | €127,627 | -€7,721 | -5.7% |
| Furniture and vehicles | 24 | €1,037 | €354 | -€683 | -65.8% |
| Current assets | 29/58 | €169,110 | €172,161 | +€3,050 | +1.8% |
| Stocks and contracts in progress | 3 | €61,810 | €61,810 | = | 0.0% |
| Stocks | 30/36 | €61,810 | €61,810 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,446 | €12,495 | -€3,951 | -24.0% |
| Trade receivables | 40 | €16,446 | €12,014 | -€4,432 | -27.0% |
| Other amounts receivable | 41 | - | €481 | +€481 | |
| Cash at bank and in hand | 54/58 | €90,826 | €97,827 | +€7,001 | +7.7% |
| Deferred charges and accrued income | 490/1 | €29 | €29 | = | 0.0% |
| Total equity and liabilities | 10/49 | €305,495 | €300,142 | -€5,353 | -1.8% |
| Equity | 10/15 | €131,682 | €127,246 | -€4,436 | -3.4% |
| Contributions | 10/11 | €687,500 | €687,500 | = | 0.0% |
| Reserves | 13 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€565,318 | -€569,754 | -€4,436 | -0.8% |
| Amounts payable | 17/49 | €173,812 | €172,896 | -€916 | -0.5% |
| Amounts payable within one year | 42/48 | €173,812 | €172,896 | -€916 | -0.5% |
| Taxes, remuneration and social security | 45 | €3,434 | - | -€3,434 | |
| Taxes | 450/3 | €3,434 | - | -€3,434 | |
| Other amounts payable | 47/48 | €170,378 | €172,896 | +€2,518 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,428 | €8,403 | -€2,024 | -19.4% |
| Other operating charges | 640/8 | €1,183 | €1,220 | +€37 | +3.1% |
| Gross operating margin | 9900 | -€26,012 | €5,234 | +€31,245 | |
| Operating profit (loss) | 9901 | -€37,622 | -€4,390 | +€33,233 | +88.3% |
| Financial income | 75/76B | €613 | - | -€613 | |
| Recurring financial income | 75 | €613 | - | -€613 | |
| Financial charges | 65/66B | €406 | €46 | -€359 | -88.6% |
| Recurring financial charges | 65 | €406 | €46 | -€359 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€37,415 | -€4,436 | +€32,979 | +88.1% |
| Profit (loss) for the period | 9904 | -€37,415 | -€4,436 | +€32,979 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,415 | -€4,436 | +€32,979 | +88.1% |
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 9 October 2026 via checked.be.