EXITSS: 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.
EXITSS
Largest movements
- Current investments +€43,179
up €43,179 (+9.5%), from €453,926 to €497,106
- Cash -€24,259
down €24,259 (-16.7%), from €145,399 to €121,140
mainly Current investments (-€43,179) and Contributions, distributions and other (-€21,468)
- Receivables within one year -€11,582
down €11,582 (-6.6%), from €176,546 to €164,964
of which Trade receivables: -€16,349
- Trade debts +€34,272
up €34,272 (+22.0%), from €156,054 to €190,327
- Other debts -€17,879
down €17,879 (-5.0%), from €358,986 to €341,107
- Gross operating margin -€45,143
down €45,143 (-66.7%), from €67,722 to €22,579
- Other operating charges -€17,934
down €17,934 (-90.0%), from €19,929 to €1,995
- Write-downs +€17,841
no longer reported in 2025 (was -€17,841)
- Taxes -€9,813
down €9,813 (-58.7%), from €16,714 to €6,901
- Financial charges -€2,473
down €2,473 (-74.4%), from €3,322 to €849
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 | €782,631 | €785,422 | +€2,791 | +0.4% |
| Fixed assets | 21/28 | €80 | €80 | = | 0.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €782,551 | €785,342 | +€2,791 | +0.4% |
| Amounts receivable within one year | 40/41 | €176,546 | €164,964 | -€11,582 | -6.6% |
| Trade receivables | 40 | €170,726 | €154,377 | -€16,349 | -9.6% |
| Other amounts receivable | 41 | €5,820 | €10,587 | +€4,767 | +81.9% |
| Current investments | 50/53 | €453,926 | €497,106 | +€43,179 | +9.5% |
| Cash at bank and in hand | 54/58 | €145,399 | €121,140 | -€24,259 | -16.7% |
| Deferred charges and accrued income | 490/1 | €6,680 | €2,132 | -€4,548 | -68.1% |
| Total equity and liabilities | 10/49 | €782,631 | €785,422 | +€2,791 | +0.4% |
| Equity | 10/15 | €243,702 | €243,702 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €225,152 | €225,152 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €223,297 | €223,297 | = | 0.0% |
| Amounts payable | 17/49 | €538,929 | €541,720 | +€2,791 | +0.5% |
| Amounts payable within one year | 42/48 | €533,958 | €538,341 | +€4,383 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €4,292 | - | -€4,292 | |
| Financial debts | 43 | €8,088 | €5,079 | -€3,009 | -37.2% |
| Credit institutions | 430/8 | €8,088 | €5,079 | -€3,009 | -37.2% |
| Trade debts | 44 | €156,054 | €190,327 | +€34,272 | +22.0% |
| Suppliers | 440/4 | €156,054 | €190,327 | +€34,272 | +22.0% |
| Taxes, remuneration and social security | 45 | €6,538 | €1,828 | -€4,710 | -72.0% |
| Taxes | 450/3 | €6,538 | €1,828 | -€4,710 | -72.0% |
| Other amounts payable | 47/48 | €358,986 | €341,107 | -€17,879 | -5.0% |
| Accrued charges and deferred income | 492/3 | €4,971 | €3,379 | -€1,592 | -32.0% |
| Non-recurring operating income | 76A | €29,288 | €7,240 | -€22,049 | -75.3% |
| Remuneration, social security and pensions | 62 | -€107 | - | +€107 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,841 | - | +€17,841 | |
| Other operating charges | 640/8 | €19,929 | €1,995 | -€17,934 | -90.0% |
| Gross operating margin | 9900 | €67,722 | €22,579 | -€45,143 | -66.7% |
| Operating profit (loss) | 9901 | €65,740 | €20,584 | -€45,156 | -68.7% |
| Financial income | 75/76B | €8,266 | €8,634 | +€368 | +4.5% |
| Recurring financial income | 75 | €8,266 | €8,634 | +€368 | +4.5% |
| Financial charges | 65/66B | €3,322 | €849 | -€2,473 | -74.4% |
| Recurring financial charges | 65 | €3,322 | €849 | -€2,473 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | €70,684 | €28,369 | -€42,315 | -59.9% |
| Income taxes | 67/77 | €16,714 | €6,901 | -€9,813 | -58.7% |
| Profit (loss) for the period | 9904 | €53,970 | €21,468 | -€32,502 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,970 | €21,468 | -€32,502 | -60.2% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.