Exper: what changed
Exper
Largest movements
- Cash +€25,457
up €25,457 (+132%), from €19,218 to €44,675
mainly Net result for the year (+€26,915) and Tax, wage and social debts (+€7,084)
- Receivables within one year -€5,881
down €5,881 (-15.4%), from €38,292 to €32,411
of which Trade receivables: -€5,914
- Tangible fixed assets -€1,423
down €1,423 (-10.3%), from €13,872 to €12,449
- Profit (loss) carried forward +€26,915
new in 2025: €26,915
- Reserves -€18,000
down €18,000 (-28.2%), from €63,743 to €45,743
- Tax, wage and social debts +€7,084
up €7,084 (+201%), from €3,524 to €10,608
- Other debts +€1,528
up €1,528 (+1,523%), from €100 to €1,628
- Gross operating margin -€2,394
down €2,394 (-5.7%), from €41,715 to €39,321
- Depreciation +€456
up €456 (+47.2%), from €967 to €1,423
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,219 | €91,151 | +€17,933 | +24.5% |
| Fixed assets | 21/28 | €14,112 | €12,764 | -€1,348 | -9.5% |
| Tangible fixed assets | 22/27 | €13,872 | €12,449 | -€1,423 | -10.3% |
| Furniture and vehicles | 24 | €13,872 | €12,449 | -€1,423 | -10.3% |
| Financial fixed assets | 28 | €240 | €315 | +€75 | +31.3% |
| Current assets | 29/58 | €59,107 | €78,387 | +€19,280 | +32.6% |
| Amounts receivable within one year | 40/41 | €38,292 | €32,411 | -€5,881 | -15.4% |
| Trade receivables | 40 | €38,284 | €32,370 | -€5,914 | -15.4% |
| Other amounts receivable | 41 | €8 | €41 | +€33 | +419% |
| Cash at bank and in hand | 54/58 | €19,218 | €44,675 | +€25,457 | +132% |
| Deferred charges and accrued income | 490/1 | €1,596 | €1,301 | -€296 | -18.5% |
| Total equity and liabilities | 10/49 | €73,219 | €91,151 | +€17,933 | +24.5% |
| Equity | 10/15 | €68,743 | €77,658 | +€8,915 | +13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,743 | €45,743 | -€18,000 | -28.2% |
| Distributable reserves | 133 | €63,743 | €45,743 | -€18,000 | -28.2% |
| Profit (loss) carried forward | 14 | - | €26,915 | +€26,915 | |
| Amounts payable | 17/49 | €4,476 | €13,493 | +€9,017 | +201% |
| Amounts payable within one year | 42/48 | €4,476 | €13,493 | +€9,017 | +201% |
| Trade debts | 44 | €852 | €1,257 | +€405 | +47.6% |
| Suppliers | 440/4 | €852 | €1,257 | +€405 | +47.6% |
| Taxes, remuneration and social security | 45 | €3,524 | €10,608 | +€7,084 | +201% |
| Taxes | 450/3 | €3,524 | €10,608 | +€7,084 | +201% |
| Other amounts payable | 47/48 | €100 | €1,628 | +€1,528 | +1,523% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €1,423 | +€456 | +47.2% |
| Other operating charges | 640/8 | €204 | €210 | +€6 | +2.7% |
| Gross operating margin | 9900 | €41,715 | €39,321 | -€2,394 | -5.7% |
| Operating profit (loss) | 9901 | €40,544 | €37,689 | -€2,855 | -7.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +60.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +60.0% |
| Financial charges | 65/66B | €2,900 | €2,805 | -€95 | -3.3% |
| Recurring financial charges | 65 | €2,900 | €2,805 | -€95 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €37,644 | €34,884 | -€2,760 | -7.3% |
| Income taxes | 67/77 | €8,346 | €7,969 | -€378 | -4.5% |
| Profit (loss) for the period | 9904 | €29,298 | €26,915 | -€2,382 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,298 | €26,915 | -€2,382 | -8.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.