EXONERIS: 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.
EXONERIS
Largest movements
- Tangible fixed assets -€28,242
down €28,242 (-48.1%), from €58,709 to €30,467
- Receivables within one year +€22,470
up €22,470 (+15.1%), from €148,755 to €171,225
of which Trade receivables: +€23,801
- Cash +€2,537
up €2,537 (+6.7%), from €37,772 to €40,309
mainly Provisions (+€46,553) and Depreciation (+€28,242)
- Provisions +€46,553
new in 2025: €46,553
- Profit (loss) carried forward -€37,453
down €37,453, from €22,354 to -€15,098
- Debts after one year -€19,440
down €19,440 (-58.4%), from €33,278 to €13,838
- Trade debts +€13,917
up €13,917 (+43,778%), from €32 to €13,949
- Other debts -€8,286
down €8,286 (-97.5%), from €8,497 to €211
- Provisions +€46,553
new in 2025: €46,553
- Gross operating margin +€25,326
up €25,326 (+121%), from €20,935 to €46,261
- Write-downs +€5,548
no longer reported in 2025 (was -€5,548)
- Taxes -€3,679
down €3,679 (-38.5%), from €9,548 to €5,869
- Other operating charges -€1,938
down €1,938 (-58.9%), from €3,292 to €1,354
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 | €247,982 | €245,397 | -€2,584 | -1.0% |
| Fixed assets | 21/28 | €60,834 | €32,592 | -€28,242 | -46.4% |
| Tangible fixed assets | 22/27 | €58,709 | €30,467 | -€28,242 | -48.1% |
| Furniture and vehicles | 24 | €58,709 | €30,467 | -€28,242 | -48.1% |
| Financial fixed assets | 28 | €2,125 | €2,125 | = | 0.0% |
| Current assets | 29/58 | €187,147 | €212,805 | +€25,658 | +13.7% |
| Amounts receivable within one year | 40/41 | €148,755 | €171,225 | +€22,470 | +15.1% |
| Trade receivables | 40 | €1,270 | €25,071 | +€23,801 | +1,874% |
| Other amounts receivable | 41 | €147,486 | €146,155 | -€1,331 | -0.9% |
| Cash at bank and in hand | 54/58 | €37,772 | €40,309 | +€2,537 | +6.7% |
| Deferred charges and accrued income | 490/1 | €620 | €1,271 | +€651 | +105% |
| Total equity and liabilities | 10/49 | €247,982 | €245,397 | -€2,584 | -1.0% |
| Equity | 10/15 | €172,814 | €135,362 | -€37,453 | -21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,860 | €131,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,354 | -€15,098 | -€37,453 | |
| Provisions and deferred taxes | 16 | - | €46,553 | +€46,553 | |
| Provisions for liabilities and charges | 160/5 | - | €46,553 | +€46,553 | |
| Other liabilities and charges | 164/5 | - | €46,553 | +€46,553 | |
| Amounts payable | 17/49 | €75,167 | €63,482 | -€11,685 | -15.5% |
| Amounts payable after more than one year | 17 | €33,278 | €13,838 | -€19,440 | -58.4% |
| Financial debts | 170/4 | €33,278 | €13,838 | -€19,440 | -58.4% |
| Amounts payable within one year | 42/48 | €41,889 | €49,508 | +€7,619 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €23,977 | €17,939 | -€6,038 | -25.2% |
| Trade debts | 44 | €32 | €13,949 | +€13,917 | +43,778% |
| Suppliers | 440/4 | €32 | €13,949 | +€13,917 | +43,778% |
| Taxes, remuneration and social security | 45 | €9,384 | €17,410 | +€8,026 | +85.5% |
| Taxes | 450/3 | €7,164 | €15,190 | +€8,026 | +112% |
| Remuneration and social security | 454/9 | €2,220 | €2,220 | = | 0.0% |
| Other amounts payable | 47/48 | €8,497 | €211 | -€8,286 | -97.5% |
| Accrued charges and deferred income | 492/3 | - | €136 | +€136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,487 | €28,242 | -€245 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,548 | - | +€5,548 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €46,553 | +€46,553 | |
| Other operating charges | 640/8 | €3,292 | €1,354 | -€1,938 | -58.9% |
| Gross operating margin | 9900 | €20,935 | €46,261 | +€25,326 | +121% |
| Operating profit (loss) | 9901 | -€5,296 | -€29,889 | -€24,592 | -464% |
| Financial income | 75/76B | €42 | €0 | -€42 | -99.9% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -99.9% |
| Financial charges | 65/66B | €2,734 | €1,695 | -€1,039 | -38.0% |
| Recurring financial charges | 65 | €2,734 | €1,695 | -€1,039 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,988 | -€31,584 | -€23,596 | -295% |
| Income taxes | 67/77 | €9,548 | €5,869 | -€3,679 | -38.5% |
| Profit (loss) for the period | 9904 | -€17,535 | -€37,453 | -€19,917 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,535 | -€37,453 | -€19,917 | -114% |
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 13 October 2026 via checked.be.