EXOTICA: 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.
EXOTICA
Largest movements
- Tangible fixed assets +€169,792
up €169,792 (+19.0%), from €891,392 to €1.1m
of which Plant, machinery and equipment: +€207,307
- Receivables within one year -€84,325
down €84,325 (-63.0%), from €133,829 to €49,504
of which Other amounts receivable: -€48,922
- Receivables after one year +€75,000
new in 2025: €75,000
- Cash -€65,966
down €65,966 (-65.3%), from €101,016 to €35,050
mainly Investment in fixed assets (net) (-€336,593) and Other debts (-€100,101)
- Reserves +€173,873
up €173,873 (+41.6%), from €418,140 to €592,013
- Other debts -€100,101
down €100,101 (-98.0%), from €102,183 to €2,082
- Short-term financial debts -€33,929
down €33,929 (-53.6%), from €63,309 to €29,380
- Trade debts +€31,807
up €31,807 (+85.7%), from €37,098 to €68,905
- Current portion of long-term debt +€30,761
up €30,761 (+41.0%), from €74,989 to €105,750
- Staff costs +€56,757
up €56,757 (+18.4%), from €307,947 to €364,704
- Gross operating margin +€50,090
up €50,090 (+6.8%), from €734,371 to €784,460
- Depreciation +€42,713
up €42,713 (+34.4%), from €124,088 to €166,801
- Taxes -€15,082
down €15,082 (-22.7%), from €66,525 to €51,443
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 | €1,131,636 | €1,227,620 | +€95,984 | +8.5% |
| Fixed assets | 21/28 | €896,792 | €1,066,584 | +€169,792 | +18.9% |
| Tangible fixed assets | 22/27 | €891,392 | €1,061,184 | +€169,792 | +19.0% |
| Land and buildings | 22 | €236,419 | €209,405 | -€27,014 | -11.4% |
| Plant, machinery and equipment | 23 | €631,731 | €839,038 | +€207,307 | +32.8% |
| Furniture and vehicles | 24 | €23,242 | €12,741 | -€10,501 | -45.2% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €234,844 | €161,036 | -€73,808 | -31.4% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €133,829 | €49,504 | -€84,325 | -63.0% |
| Trade receivables | 40 | €59,713 | €24,310 | -€35,403 | -59.3% |
| Other amounts receivable | 41 | €74,115 | €25,194 | -€48,922 | -66.0% |
| Cash at bank and in hand | 54/58 | €101,016 | €35,050 | -€65,966 | -65.3% |
| Deferred charges and accrued income | 490/1 | - | €1,483 | +€1,483 | |
| Total equity and liabilities | 10/49 | €1,131,636 | €1,227,620 | +€95,984 | +8.5% |
| Equity | 10/15 | €424,345 | €598,218 | +€173,873 | +41.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €418,140 | €592,013 | +€173,873 | +41.6% |
| Distributable reserves | 133 | €418,140 | €592,013 | +€173,873 | +41.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €707,291 | €629,402 | -€77,889 | -11.0% |
| Amounts payable after more than one year | 17 | €368,489 | €373,122 | +€4,632 | +1.3% |
| Financial debts | 170/4 | €368,489 | €373,122 | +€4,632 | +1.3% |
| Amounts payable within one year | 42/48 | €338,802 | €256,280 | -€82,521 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €74,989 | €105,750 | +€30,761 | +41.0% |
| Financial debts | 43 | €63,309 | €29,380 | -€33,929 | -53.6% |
| Credit institutions | 430/8 | €63,309 | €29,380 | -€33,929 | -53.6% |
| Trade debts | 44 | €37,098 | €68,905 | +€31,807 | +85.7% |
| Suppliers | 440/4 | €37,098 | €68,905 | +€31,807 | +85.7% |
| Taxes, remuneration and social security | 45 | €61,223 | €50,162 | -€11,060 | -18.1% |
| Taxes | 450/3 | €2,643 | €6,272 | +€3,629 | +137% |
| Remuneration and social security | 454/9 | €58,579 | €43,890 | -€14,689 | -25.1% |
| Other amounts payable | 47/48 | €102,183 | €2,082 | -€100,101 | -98.0% |
| Remuneration, social security and pensions | 62 | €307,947 | €364,704 | +€56,757 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,088 | €166,801 | +€42,713 | +34.4% |
| Other operating charges | 640/8 | €5,666 | €5,966 | +€300 | +5.3% |
| Gross operating margin | 9900 | €734,371 | €784,460 | +€50,090 | +6.8% |
| Operating profit (loss) | 9901 | €296,669 | €246,988 | -€49,680 | -16.7% |
| Financial income | 75/76B | €115 | €296 | +€181 | +158% |
| Recurring financial income | 75 | €115 | €296 | +€181 | +158% |
| Financial charges | 65/66B | €14,234 | €21,968 | +€7,734 | +54.3% |
| Recurring financial charges | 65 | €14,234 | €21,968 | +€7,734 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €282,549 | €225,316 | -€57,233 | -20.3% |
| Income taxes | 67/77 | €66,525 | €51,443 | -€15,082 | -22.7% |
| Profit (loss) for the period | 9904 | €216,025 | €173,873 | -€42,152 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €216,025 | €173,873 | -€42,152 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.