ExpEmo: what changed
Two fiscal 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.
ExpEmo
Largest movements
- Cash +€17,110
up €17,110 (+301.3%), from €5,678 to €22,788
mainly Net result for the year (+€28,087) and Other debts (+€22,847)
- Receivables within one year +€11,265
up €11,265 (+28.3%), from €39,816 to €51,081
of which Other amounts receivable: +€29,644
- Tangible fixed assets -€7,212
no longer reported in 2025 (was €7,212)
- Other debts +€22,847
up €22,847 (+436.0%), from €5,240 to €28,087
- Tax, wage and social debts -€2,256
down €2,256 (-20.8%), from €10,873 to €8,617
- Depreciation -€9,499
no longer reported in 2025 (was €9,499)
- Gross operating margin +€5,190
up €5,190 (+15.7%), from €32,959 to €38,149
- Financial charges +€992
up €992 (+87.8%), from €1,130 to €2,122
- Taxes +€730
up €730 (+11.5%), from €6,326 to €7,055
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.
Cash bridge derived
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 | €53,394 | €74,644 | +€21,250 | +39.8% |
| Fixed assets | 21/28 | €7,212 | - | -€7,212 | |
| Tangible fixed assets | 22/27 | €7,212 | - | -€7,212 | |
| Furniture and vehicles | 24 | €7,212 | - | -€7,212 | |
| Current assets | 29/58 | €46,182 | €74,644 | +€28,462 | +61.6% |
| Amounts receivable within one year | 40/41 | €39,816 | €51,081 | +€11,265 | +28.3% |
| Trade receivables | 40 | €39,816 | €21,437 | -€18,379 | -46.2% |
| Other amounts receivable | 41 | - | €29,644 | +€29,644 | |
| Cash at bank and in hand | 54/58 | €5,678 | €22,788 | +€17,110 | +301.3% |
| Deferred charges and accrued income | 490/1 | €687 | €774 | +€87 | +12.6% |
| Total equity and liabilities | 10/49 | €53,394 | €74,644 | +€21,250 | +39.8% |
| Equity | 10/15 | €36,564 | €36,564 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,064 | €35,064 | = | 0.0% |
| Amounts payable | 17/49 | €16,830 | €38,080 | +€21,250 | +126.3% |
| Amounts payable within one year | 42/48 | €16,830 | €38,080 | +€21,250 | +126.3% |
| Trade debts | 44 | €717 | €1,377 | +€660 | +92.0% |
| Suppliers | 440/4 | €717 | €1,377 | +€660 | +92.0% |
| Taxes, remuneration and social security | 45 | €10,873 | €8,617 | -€2,256 | -20.8% |
| Taxes | 450/3 | €10,873 | €8,617 | -€2,256 | -20.8% |
| Other amounts payable | 47/48 | €5,240 | €28,087 | +€22,847 | +436.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,499 | - | -€9,499 | |
| Other operating charges | 640/8 | €1,018 | €884 | -€134 | -13.1% |
| Gross operating margin | 9900 | €32,959 | €38,149 | +€5,190 | +15.7% |
| Operating profit (loss) | 9901 | €22,442 | €37,264 | +€14,823 | +66.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,130 | €2,122 | +€992 | +87.8% |
| Recurring financial charges | 65 | €1,130 | €2,122 | +€992 | +87.8% |
| Profit (loss) for the period before taxes | 9903 | €21,311 | €35,142 | +€13,831 | +64.9% |
| Income taxes | 67/77 | €6,326 | €7,055 | +€730 | +11.5% |
| Profit (loss) for the period | 9904 | €14,986 | €28,087 | +€13,101 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,986 | €28,087 | +€13,101 | +87.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.