EXIMAS: 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.
EXIMAS
Largest movements
- Cash -€3,194
down €3,194 (-13.2%), from €24,272 to €21,078
mainly Net result for the year (-€3,323) and Tax, wage and social debts (-€290)
- Reserves -€3,323
down €3,323 (-5.4%), from €61,791 to €58,468
- Financial income -€6,343
no longer reported in 2025 (was €6,343)
- Gross operating margin -€801
down €801 (-39.5%), from -€2,030 to -€2,831
- Other operating charges -€622
down €622 (-57.4%), from €1,084 to €462
- Taxes -€290
no longer reported in 2025 (was €290)
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 | €144,272 | €141,078 | -€3,194 | -2.2% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €24,272 | €21,078 | -€3,194 | -13.2% |
| Cash at bank and in hand | 54/58 | €24,272 | €21,078 | -€3,194 | -13.2% |
| Total equity and liabilities | 10/49 | €144,272 | €141,078 | -€3,194 | -2.2% |
| Equity | 10/15 | €80,383 | €77,060 | -€3,323 | -4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €61,791 | €58,468 | -€3,323 | -5.4% |
| Distributable reserves | 133 | €61,791 | €58,468 | -€3,323 | -5.4% |
| Amounts payable | 17/49 | €63,890 | €64,018 | +€129 | +0.2% |
| Amounts payable within one year | 42/48 | €63,890 | €64,018 | +€129 | +0.2% |
| Trade debts | 44 | - | €419 | +€419 | |
| Suppliers | 440/4 | - | €419 | +€419 | |
| Taxes, remuneration and social security | 45 | €290 | - | -€290 | |
| Taxes | 450/3 | €290 | - | -€290 | |
| Other amounts payable | 47/48 | €63,599 | €63,599 | = | 0.0% |
| Other operating charges | 640/8 | €1,084 | €462 | -€622 | -57.4% |
| Gross operating margin | 9900 | -€2,030 | -€2,831 | -€801 | -39.5% |
| Operating profit (loss) | 9901 | -€3,113 | -€3,293 | -€179 | -5.8% |
| Financial income | 75/76B | €6,343 | - | -€6,343 | |
| Recurring financial income | 75 | €6,343 | - | -€6,343 | |
| Financial charges | 65/66B | €38 | €30 | -€8 | -21.4% |
| Recurring financial charges | 65 | €38 | €30 | -€8 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €3,192 | -€3,323 | -€6,514 | |
| Income taxes | 67/77 | €290 | - | -€290 | |
| Profit (loss) for the period | 9904 | €2,902 | -€3,323 | -€6,224 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,902 | -€3,323 | -€6,224 |
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 8 October 2026 via checked.be.