EXIR: 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.
EXIR
Largest movements
- Deferred charges and accrued income +€100,860
up €100,860 (+387%), from €26,053 to €126,913
- Receivables within one year +€26,026
up €26,026 (+12.0%), from €217,185 to €243,211
of which Trade receivables: +€30,466
- Stocks and contracts -€4,644
down €4,644 (-5.7%), from €81,543 to €76,899
- Trade debts +€94,649
up €94,649 (+39.1%), from €241,982 to €336,631
- Profit (loss) carried forward +€26,360
up €26,360 (+44.7%), from -€59,027 to -€32,667
- Gross operating margin +€24,820
up €24,820 (+131%), from €18,997 to €43,817
- Staff costs -€19,122
down €19,122 (-83.9%), from €22,789 to €3,666
- Other operating charges +€6,508
up €6,508 (+126%), from €5,160 to €11,667
- Financial charges +€721
up €721 (+52.7%), from €1,368 to €2,089
- Taxes +€652
no longer reported in 2024 (was -€652)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €342,329 | €463,736 | +€121,407 | +35.5% |
| Fixed assets | 21/28 | €17,054 | €16,370 | -€684 | -4.0% |
| Tangible fixed assets | 22/27 | €336 | €301 | -€34 | -10.2% |
| Furniture and vehicles | 24 | €336 | €301 | -€34 | -10.2% |
| Financial fixed assets | 28 | €16,718 | €16,068 | -€650 | -3.9% |
| Current assets | 29/58 | €325,275 | €447,367 | +€122,092 | +37.5% |
| Stocks and contracts in progress | 3 | €81,543 | €76,899 | -€4,644 | -5.7% |
| Stocks | 30/36 | €81,543 | €76,899 | -€4,644 | -5.7% |
| Amounts receivable within one year | 40/41 | €217,185 | €243,211 | +€26,026 | +12.0% |
| Trade receivables | 40 | €52,023 | €82,488 | +€30,466 | +58.6% |
| Other amounts receivable | 41 | €165,162 | €160,723 | -€4,439 | -2.7% |
| Cash at bank and in hand | 54/58 | €494 | €343 | -€151 | -30.6% |
| Deferred charges and accrued income | 490/1 | €26,053 | €126,913 | +€100,860 | +387% |
| Total equity and liabilities | 10/49 | €342,329 | €463,736 | +€121,407 | +35.5% |
| Equity | 10/15 | €10,973 | €37,333 | +€26,360 | +240% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,027 | -€32,667 | +€26,360 | +44.7% |
| Amounts payable | 17/49 | €331,356 | €426,403 | +€95,047 | +28.7% |
| Amounts payable within one year | 42/48 | €330,326 | €426,403 | +€96,077 | +29.1% |
| Trade debts | 44 | €241,982 | €336,631 | +€94,649 | +39.1% |
| Suppliers | 440/4 | €241,982 | €336,631 | +€94,649 | +39.1% |
| Taxes, remuneration and social security | 45 | €1,695 | €6 | -€1,690 | -99.7% |
| Taxes | 450/3 | €6 | €6 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,690 | - | -€1,690 | |
| Other amounts payable | 47/48 | €86,648 | €89,766 | +€3,117 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,030 | - | -€1,030 | |
| Remuneration, social security and pensions | 62 | €22,789 | €3,666 | -€19,122 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | €34 | +€26 | +330% |
| Other operating charges | 640/8 | €5,160 | €11,667 | +€6,508 | +126% |
| Gross operating margin | 9900 | €18,997 | €43,817 | +€24,820 | +131% |
| Operating profit (loss) | 9901 | -€8,959 | €28,449 | +€37,408 | |
| Financial charges | 65/66B | €1,368 | €2,089 | +€721 | +52.7% |
| Recurring financial charges | 65 | €1,368 | €2,089 | +€721 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,327 | €26,360 | +€36,687 | |
| Income taxes | 67/77 | -€652 | - | +€652 | |
| Profit (loss) for the period | 9904 | -€9,675 | €26,360 | +€36,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,675 | €26,360 | +€36,035 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.