ExParTech: 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.
ExParTech
Largest movements
- Tangible fixed assets -€2,738
down €2,738 (-50.0%), from €5,476 to €2,738
of which Furniture and vehicles: -€2,738
- Cash +€2,616
up €2,616 (+8.7%), from €30,042 to €32,658
mainly Depreciation (+€2,738) and Net result for the year (+€1,334)
- Current investments +€1,040
up €1,040 (+2.0%), from €51,955 to €52,995
- Reserves +€2,090
up €2,090 (+2.9%), from €71,750 to €73,840
of which Distributable reserves: +€2,090
- Tax, wage and social debts +€1,016
up €1,016 (+785%), from €129 to €1,145
- Financial income +€1,115
up €1,115 (+9,208%), from €12 to €1,127
- Financial charges -€1,045
down €1,045 (-95.9%), from €1,090 to €45
- Gross operating margin +€1,007
up €1,007 (+27.7%), from €3,637 to €4,644
- Taxes +€1,005
up €1,005 (+776%), from €129 to €1,134
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 | €88,672 | €90,053 | +€1,382 | +1.6% |
| Fixed assets | 21/28 | €5,476 | €2,738 | -€2,738 | -50.0% |
| Tangible fixed assets | 22/27 | €5,476 | €2,738 | -€2,738 | -50.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €5,476 | €2,738 | -€2,738 | -50.0% |
| Current assets | 29/58 | €83,196 | €87,315 | +€4,119 | +5.0% |
| Amounts receivable within one year | 40/41 | €588 | €848 | +€260 | +44.2% |
| Trade receivables | 40 | - | €607 | +€607 | |
| Other amounts receivable | 41 | €588 | €241 | -€347 | -59.0% |
| Current investments | 50/53 | €51,955 | €52,995 | +€1,040 | +2.0% |
| Cash at bank and in hand | 54/58 | €30,042 | €32,658 | +€2,616 | +8.7% |
| Deferred charges and accrued income | 490/1 | €611 | €815 | +€204 | +33.3% |
| Total equity and liabilities | 10/49 | €88,672 | €90,053 | +€1,382 | +1.6% |
| Equity | 10/15 | €85,267 | €86,601 | +€1,334 | +1.6% |
| Contributions | 10/11 | €12,755 | €12,755 | = | 0.0% |
| Reserves | 13 | €71,750 | €73,840 | +€2,090 | +2.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €53,000 | €55,090 | +€2,090 | +3.9% |
| Profit (loss) carried forward | 14 | €762 | €6 | -€756 | -99.2% |
| Amounts payable | 17/49 | €3,405 | €3,453 | +€48 | +1.4% |
| Amounts payable within one year | 42/48 | €2,935 | €3,453 | +€518 | +17.6% |
| Trade debts | 44 | €82 | €349 | +€267 | +326% |
| Suppliers | 440/4 | €82 | €349 | +€267 | +326% |
| Taxes, remuneration and social security | 45 | €129 | €1,145 | +€1,016 | +785% |
| Taxes | 450/3 | €129 | €1,145 | +€1,016 | +785% |
| Other amounts payable | 47/48 | €2,724 | €1,959 | -€765 | -28.1% |
| Accrued charges and deferred income | 492/3 | €470 | - | -€470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,738 | €2,738 | = | 0.0% |
| Other operating charges | 640/8 | €559 | €520 | -€39 | -6.9% |
| Gross operating margin | 9900 | €3,637 | €4,644 | +€1,007 | +27.7% |
| Operating profit (loss) | 9901 | €340 | €1,386 | +€1,046 | +308% |
| Financial income | 75/76B | €12 | €1,127 | +€1,115 | +9,208% |
| Recurring financial income | 75 | €12 | €1,127 | +€1,115 | +9,208% |
| Financial charges | 65/66B | €1,090 | €45 | -€1,045 | -95.9% |
| Recurring financial charges | 65 | €1,090 | €45 | -€1,045 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | -€738 | €2,468 | +€3,206 | |
| Income taxes | 67/77 | €129 | €1,134 | +€1,005 | +776% |
| Profit (loss) for the period | 9904 | -€867 | €1,334 | +€2,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€867 | €1,334 | +€2,201 |
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 28 October 2026 via checked.be.