Exostiv Labs: 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.
Exostiv Labs
Largest movements
- Receivables within one year +€179,183
up €179,183 (+226%), from €79,281 to €258,463
of which Trade receivables: +€161,725
- Cash +€45,349
up €45,349 (+1,126%), from €4,026 to €49,375
mainly Net result for the year (+€262,781) and Depreciation (+€125,581)
- Intangible fixed assets -€45,340
down €45,340 (-16.1%), from €281,560 to €236,220
- Stocks and contracts +€25,923
up €25,923 (+78.9%), from €32,860 to €58,783
- Profit (loss) carried forward +€262,781
up €262,781, from -€181,788 to €80,993
- Accrued charges and deferred income -€73,506
down €73,506 (-31.5%), from €233,396 to €159,890
- Debts after one year +€41,251
new in 2025: €41,251
- Tax, wage and social debts +€31,008
up €31,008 (+4,933%), from €629 to €31,636
- Short-term financial debts -€30,000
no longer reported in 2025 (was €30,000)
- Gross operating margin +€361,176
up €361,176 (+393%), from €91,958 to €453,134
- Taxes +€31,008
up €31,008 (+4,933%), from €629 to €31,636
- Financial charges +€18,884
up €18,884 (+135%), from €13,951 to €32,834
- Depreciation -€6,953
down €6,953 (-5.2%), from €132,534 to €125,581
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 | €426,443 | €632,569 | +€206,126 | +48.3% |
| Fixed assets | 21/28 | €291,439 | €241,766 | -€49,673 | -17.0% |
| Intangible fixed assets | 21 | €281,560 | €236,220 | -€45,340 | -16.1% |
| Tangible fixed assets | 22/27 | €9,879 | €5,546 | -€4,333 | -43.9% |
| Plant, machinery and equipment | 23 | €9,879 | €5,546 | -€4,333 | -43.9% |
| Current assets | 29/58 | €135,004 | €390,803 | +€255,799 | +189% |
| Stocks and contracts in progress | 3 | €32,860 | €58,783 | +€25,923 | +78.9% |
| Stocks | 30/36 | €32,860 | €58,783 | +€25,923 | +78.9% |
| Amounts receivable within one year | 40/41 | €79,281 | €258,463 | +€179,183 | +226% |
| Trade receivables | 40 | €67,454 | €229,179 | +€161,725 | +240% |
| Other amounts receivable | 41 | €11,827 | €29,284 | +€17,457 | +148% |
| Current investments | 50/53 | €2,238 | €2,238 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,026 | €49,375 | +€45,349 | +1,126% |
| Deferred charges and accrued income | 490/1 | €16,598 | €21,943 | +€5,344 | +32.2% |
| Total equity and liabilities | 10/49 | €426,443 | €632,569 | +€206,126 | +48.3% |
| Equity | 10/15 | €113,772 | €376,553 | +€262,781 | +231% |
| Contributions | 10/11 | €293,600 | €293,600 | = | 0.0% |
| Reserves | 13 | €1,960 | €1,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,960 | €1,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,788 | €80,993 | +€262,781 | |
| Amounts payable | 17/49 | €312,671 | €256,016 | -€56,655 | -18.1% |
| Amounts payable after more than one year | 17 | - | €41,251 | +€41,251 | |
| Financial debts | 170/4 | - | €41,251 | +€41,251 | |
| Amounts payable within one year | 42/48 | €79,276 | €54,875 | -€24,400 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €11,391 | +€8,058 | +242% |
| Financial debts | 43 | €30,000 | - | -€30,000 | |
| Credit institutions | 430/8 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €41,814 | €11,848 | -€29,966 | -71.7% |
| Suppliers | 440/4 | €41,814 | €11,848 | -€29,966 | -71.7% |
| Taxes, remuneration and social security | 45 | €629 | €31,636 | +€31,008 | +4,933% |
| Taxes | 450/3 | €629 | €31,636 | +€31,008 | +4,933% |
| Other amounts payable | 47/48 | €3,500 | - | -€3,500 | |
| Accrued charges and deferred income | 492/3 | €233,396 | €159,890 | -€73,506 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,534 | €125,581 | -€6,953 | -5.2% |
| Other operating charges | 640/8 | €467 | €480 | +€12 | +2.7% |
| Gross operating margin | 9900 | €91,958 | €453,134 | +€361,176 | +393% |
| Operating profit (loss) | 9901 | -€41,043 | €327,074 | +€368,117 | |
| Financial income | 75/76B | €637 | €178 | -€458 | -72.0% |
| Recurring financial income | 75 | €637 | €178 | -€458 | -72.0% |
| Financial charges | 65/66B | €13,951 | €32,834 | +€18,884 | +135% |
| Recurring financial charges | 65 | €13,951 | €32,834 | +€18,884 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€54,357 | €294,417 | +€348,775 | |
| Income taxes | 67/77 | €629 | €31,636 | +€31,008 | +4,933% |
| Profit (loss) for the period | 9904 | -€54,986 | €262,781 | +€317,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,986 | €262,781 | +€317,767 |
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 23 October 2026 via checked.be.