EXOO 54: 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.
EXOO 54
Largest movements
- Cash +€32,039
up €32,039 (+13.2%), from €243,131 to €275,170
mainly Net result for the year (+€34,226) and Tax, wage and social debts (+€6,030)
- Reserves +€25,000
up €25,000 (+36.0%), from €69,360 to €94,360
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€9,226
up €9,226 (+6.6%), from €139,109 to €148,335
- Tax, wage and social debts +€6,030
up €6,030 (+28.5%), from €21,173 to €27,203
- Other debts -€5,276
down €5,276 (-41.9%), from €12,597 to €7,321
- Gross operating margin +€36,678
up €36,678 (+348%), from €10,543 to €47,221
- Taxes +€8,573
up €8,573 (+175%), from €4,908 to €13,481
- Financial income -€631
down €631 (-25.0%), from €2,524 to €1,892
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 | €252,737 | €285,839 | +€33,102 | +13.1% |
| Fixed assets | 21/28 | €322 | - | -€322 | |
| Tangible fixed assets | 22/27 | €322 | - | -€322 | |
| Furniture and vehicles | 24 | €322 | - | -€322 | |
| Current assets | 29/58 | €252,415 | €285,839 | +€33,425 | +13.2% |
| Current investments | 50/53 | €8,905 | €8,980 | +€74 | +0.8% |
| Cash at bank and in hand | 54/58 | €243,131 | €275,170 | +€32,039 | +13.2% |
| Deferred charges and accrued income | 490/1 | €378 | €1,689 | +€1,311 | +347% |
| Total equity and liabilities | 10/49 | €252,737 | €285,839 | +€33,102 | +13.1% |
| Equity | 10/15 | €214,669 | €248,895 | +€34,226 | +15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,360 | €94,360 | +€25,000 | +36.0% |
| 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 | €67,500 | €92,500 | +€25,000 | +37.0% |
| Profit (loss) carried forward | 14 | €139,109 | €148,335 | +€9,226 | +6.6% |
| Amounts payable | 17/49 | €38,067 | €36,944 | -€1,124 | -3.0% |
| Amounts payable within one year | 42/48 | €36,667 | €35,744 | -€924 | -2.5% |
| Trade debts | 44 | €2,897 | €1,220 | -€1,677 | -57.9% |
| Suppliers | 440/4 | €2,897 | €1,220 | -€1,677 | -57.9% |
| Taxes, remuneration and social security | 45 | €21,173 | €27,203 | +€6,030 | +28.5% |
| Taxes | 450/3 | €21,173 | €27,203 | +€6,030 | +28.5% |
| Other amounts payable | 47/48 | €12,597 | €7,321 | -€5,276 | -41.9% |
| Accrued charges and deferred income | 492/3 | €1,400 | €1,200 | -€200 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €322 | -€76 | -19.1% |
| Other operating charges | 640/8 | €712 | €881 | +€169 | +23.8% |
| Gross operating margin | 9900 | €10,543 | €47,221 | +€36,678 | +348% |
| Operating profit (loss) | 9901 | €9,433 | €46,017 | +€36,585 | +388% |
| Financial income | 75/76B | €2,524 | €1,892 | -€631 | -25.0% |
| Recurring financial income | 75 | €2,524 | €1,892 | -€631 | -25.0% |
| Financial charges | 65/66B | €350 | €203 | -€147 | -41.9% |
| Recurring financial charges | 65 | €350 | €203 | -€147 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €11,606 | €47,707 | +€36,101 | +311% |
| Income taxes | 67/77 | €4,908 | €13,481 | +€8,573 | +175% |
| Profit (loss) for the period | 9904 | €6,699 | €34,226 | +€27,527 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €6,699 | €34,226 | +€27,527 | +411% |
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 19 October 2026 via checked.be.