EXMANYS: 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.
EXMANYS
Largest movements
- Cash -€6,754
down €6,754 (-12.2%), from €55,229 to €48,474
mainly Debts after one year (-€16,250) and Trade debts (-€3,871)
- Tangible fixed assets -€6,248
down €6,248 (-2.5%), from €252,626 to €246,378
of which Land and buildings: -€9,138
- Debts after one year -€16,250
down €16,250 (-10.6%), from €152,917 to €136,667
- Reserves +€7,446
up €7,446 (+6.4%), from €116,268 to €123,715
- Trade debts -€3,871
down €3,871 (-36.1%), from €10,714 to €6,843
- Gross operating margin -€6,176
down €6,176 (-19.9%), from €30,957 to €24,782
- Taxes -€1,816
down €1,816 (-33.1%), from €5,490 to €3,675
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 | €330,278 | €320,557 | -€9,722 | -2.9% |
| Fixed assets | 21/28 | €252,626 | €246,378 | -€6,248 | -2.5% |
| Tangible fixed assets | 22/27 | €252,626 | €246,378 | -€6,248 | -2.5% |
| Land and buildings | 22 | €250,331 | €241,193 | -€9,138 | -3.7% |
| Plant, machinery and equipment | 23 | €1,265 | €4,602 | +€3,337 | +263.7% |
| Furniture and vehicles | 24 | €1,030 | €583 | -€447 | -43.4% |
| Current assets | 29/58 | €77,652 | €74,179 | -€3,474 | -4.5% |
| Amounts receivable within one year | 40/41 | €21,271 | €24,514 | +€3,243 | +15.2% |
| Trade receivables | 40 | €14,399 | €13,386 | -€1,013 | -7.0% |
| Other amounts receivable | 41 | €6,872 | €11,128 | +€4,257 | +61.9% |
| Cash at bank and in hand | 54/58 | €55,229 | €48,474 | -€6,754 | -12.2% |
| Deferred charges and accrued income | 490/1 | €1,152 | €1,190 | +€37 | +3.2% |
| Total equity and liabilities | 10/49 | €330,278 | €320,557 | -€9,722 | -2.9% |
| Equity | 10/15 | €134,868 | €142,315 | +€7,446 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,268 | €123,715 | +€7,446 | +6.4% |
| Distributable reserves | 133 | €116,268 | €123,715 | +€7,446 | +6.4% |
| Amounts payable | 17/49 | €195,410 | €178,242 | -€17,168 | -8.8% |
| Amounts payable after more than one year | 17 | €152,917 | €136,667 | -€16,250 | -10.6% |
| Financial debts | 170/4 | €152,917 | €136,667 | -€16,250 | -10.6% |
| Amounts payable within one year | 42/48 | €42,492 | €41,575 | -€918 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €16,250 | €16,250 | = | 0.0% |
| Trade debts | 44 | €10,714 | €6,843 | -€3,871 | -36.1% |
| Suppliers | 440/4 | €10,714 | €6,843 | -€3,871 | -36.1% |
| Taxes, remuneration and social security | 45 | €15,528 | €18,482 | +€2,953 | +19.0% |
| Taxes | 450/3 | €13,628 | €14,682 | +€1,053 | +7.7% |
| Remuneration and social security | 454/9 | €1,900 | €3,800 | +€1,900 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,998 | €9,998 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,524 | €1,580 | +€56 | +3.7% |
| Gross operating margin | 9900 | €30,957 | €24,782 | -€6,176 | -19.9% |
| Operating profit (loss) | 9901 | €19,435 | €13,203 | -€6,232 | -32.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,242 | €2,082 | -€159 | -7.1% |
| Recurring financial charges | 65 | €2,242 | €2,082 | -€159 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €17,193 | €11,121 | -€6,072 | -35.3% |
| Income taxes | 67/77 | €5,490 | €3,675 | -€1,816 | -33.1% |
| Profit (loss) for the period | 9904 | €11,703 | €7,446 | -€4,257 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,703 | €7,446 | -€4,257 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.