EXMAPLA: 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.
EXMAPLA
Largest movements
- Cash -€188,037
down €188,037 (-71.1%), from €264,404 to €76,367
mainly Receivables within one year (-€174,091) and Other debts (-€65,428)
- Receivables within one year +€174,091
up €174,091 (+133%), from €130,982 to €305,073
of which Trade receivables: +€186,894
- Tangible fixed assets +€5,212
up €5,212 (+6.7%), from €78,217 to €83,429
of which Other tangible fixed assets: +€15,567
- Other debts -€65,428
down €65,428 (-16.8%), from €389,104 to €323,675
- Advances received +€25,000
new in 2025: €25,000
- Trade debts +€23,005
up €23,005 (+239%), from €9,629 to €32,634
- Tax, wage and social debts +€21,717
up €21,717 (+266%), from €8,167 to €29,884
of which Taxes: +€13,793
- Debts after one year -€12,114
down €12,114 (-34.9%), from €34,716 to €22,602
- Gross operating margin +€51,348
up €51,348 (+171%), from €30,032 to €81,380
- Staff costs +€3,741
up €3,741 (+7.9%), from €47,403 to €51,144
- Financial income -€1,875
down €1,875 (-98.1%), from €1,912 to €37
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.
Derived cash bridge
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 | €475,745 | €469,460 | -€6,285 | -1.3% |
| Fixed assets | 21/28 | €78,217 | €83,429 | +€5,212 | +6.7% |
| Tangible fixed assets | 22/27 | €78,217 | €83,429 | +€5,212 | +6.7% |
| Plant, machinery and equipment | 23 | - | €7,505 | +€7,505 | |
| Furniture and vehicles | 24 | €76,522 | €58,662 | -€17,860 | -23.3% |
| Other tangible fixed assets | 26 | €1,695 | €17,263 | +€15,567 | +918% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €397,528 | €386,031 | -€11,497 | -2.9% |
| Amounts receivable within one year | 40/41 | €130,982 | €305,073 | +€174,091 | +133% |
| Trade receivables | 40 | €104,411 | €291,306 | +€186,894 | +179% |
| Other amounts receivable | 41 | €26,570 | €13,767 | -€12,803 | -48.2% |
| Cash at bank and in hand | 54/58 | €264,404 | €76,367 | -€188,037 | -71.1% |
| Deferred charges and accrued income | 490/1 | €2,142 | €4,591 | +€2,449 | +114% |
| Total equity and liabilities | 10/49 | €475,745 | €469,460 | -€6,285 | -1.3% |
| Equity | 10/15 | €21,965 | €22,076 | +€110 | +0.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,637 | -€50,527 | +€110 | +0.2% |
| Amounts payable | 17/49 | €453,779 | €447,384 | -€6,395 | -1.4% |
| Amounts payable after more than one year | 17 | €34,716 | €22,602 | -€12,114 | -34.9% |
| Financial debts | 170/4 | €34,716 | €22,602 | -€12,114 | -34.9% |
| Amounts payable within one year | 42/48 | €418,464 | €423,308 | +€4,844 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €11,564 | €12,114 | +€550 | +4.8% |
| Trade debts | 44 | €9,629 | €32,634 | +€23,005 | +239% |
| Suppliers | 440/4 | €9,629 | €32,634 | +€23,005 | +239% |
| Advances received on contracts in progress | 46 | - | €25,000 | +€25,000 | |
| Taxes, remuneration and social security | 45 | €8,167 | €29,884 | +€21,717 | +266% |
| Taxes | 450/3 | €1,688 | €15,480 | +€13,793 | +817% |
| Remuneration and social security | 454/9 | €6,479 | €14,404 | +€7,925 | +122% |
| Other amounts payable | 47/48 | €389,104 | €323,675 | -€65,428 | -16.8% |
| Accrued charges and deferred income | 492/3 | €600 | €1,475 | +€875 | +146% |
| Remuneration, social security and pensions | 62 | €47,403 | €51,144 | +€3,741 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,935 | €25,335 | +€400 | +1.6% |
| Other operating charges | 640/8 | €1,974 | €1,246 | -€729 | -36.9% |
| Gross operating margin | 9900 | €30,032 | €81,380 | +€51,348 | +171% |
| Operating profit (loss) | 9901 | -€44,280 | €3,656 | +€47,937 | |
| Financial income | 75/76B | €1,912 | €37 | -€1,875 | -98.1% |
| Recurring financial income | 75 | €1,912 | €37 | -€1,875 | -98.1% |
| Financial charges | 65/66B | €3,939 | €3,516 | -€423 | -10.7% |
| Recurring financial charges | 65 | €3,939 | €3,516 | -€423 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€46,307 | €177 | +€46,485 | |
| Income taxes | 67/77 | €600 | €67 | -€533 | -88.8% |
| Profit (loss) for the period | 9904 | -€46,908 | €110 | +€47,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,908 | €110 | +€47,018 |
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 17 October 2026 via checked.be.