Expergy: 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.
Expergy
Largest movements
- Tangible fixed assets +€153,829
up €153,829, from €0 to €153,829
of which Furniture and vehicles: +€147,157
- Receivables within one year -€11,077
down €11,077 (-21.0%), from €52,851 to €41,774
of which Trade receivables: -€11,077
- Financial fixed assets +€5,108
new in 2024: €5,108
- Cash +€2,108
up €2,108 (+255.3%), from €826 to €2,933
mainly Other debts (+€97,000) and Tax, wage and social debts (+€35,626)
- Other debts +€97,000
up €97,000 (+188.1%), from €51,566 to €148,566
- Tax, wage and social debts +€35,626
up €35,626 (+171.1%), from €20,819 to €56,445
of which Remuneration and social security: +€35,999
- Trade debts +€14,927
up €14,927 (+133.8%), from €11,156 to €26,083
- Profit (loss) carried forward +€2,415
up €2,415 (+4.6%), from -€51,972 to -€49,557
- Gross operating margin +€223,042
up €223,042 (+239.8%), from €93,018 to €316,061
- Staff costs +€216,605
up €216,605 (+241.8%), from €89,582 to €306,187
- Depreciation +€5,876
up €5,876, from €0 to €5,876
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,676 | €203,644 | +€149,968 | +279.4% |
| Fixed assets | 21/28 | €0 | €158,937 | +€158,937 | |
| Tangible fixed assets | 22/27 | €0 | €153,829 | +€153,829 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €147,157 | +€147,157 | |
| Other tangible fixed assets | 26 | €0 | €6,672 | +€6,672 | |
| Financial fixed assets | 28 | - | €5,108 | +€5,108 | |
| Current assets | 29/58 | €53,676 | €44,707 | -€8,969 | -16.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €52,851 | €41,774 | -€11,077 | -21.0% |
| Trade receivables | 40 | €52,851 | €41,774 | -€11,077 | -21.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €826 | €2,933 | +€2,108 | +255.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €53,676 | €203,644 | +€149,968 | +279.4% |
| Equity | 10/15 | -€29,864 | -€27,450 | +€2,415 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,508 | €3,508 | = | 0.0% |
| Non-distributable reserves | 130/1 | €175 | €0 | -€175 | -100.0% |
| Reserves not available under the articles | 1311 | €175 | €0 | -€175 | -100.0% |
| Distributable reserves | 133 | €3,332 | €3,508 | +€175 | +5.3% |
| Profit (loss) carried forward | 14 | -€51,972 | -€49,557 | +€2,415 | +4.6% |
| Amounts payable | 17/49 | €83,541 | €231,094 | +€147,553 | +176.6% |
| Amounts payable within one year | 42/48 | €83,541 | €231,094 | +€147,553 | +176.6% |
| Trade debts | 44 | €11,156 | €26,083 | +€14,927 | +133.8% |
| Suppliers | 440/4 | €11,156 | €26,083 | +€14,927 | +133.8% |
| Taxes, remuneration and social security | 45 | €20,819 | €56,445 | +€35,626 | +171.1% |
| Taxes | 450/3 | €3,358 | €2,986 | -€373 | -11.1% |
| Remuneration and social security | 454/9 | €17,460 | €53,459 | +€35,999 | +206.2% |
| Other amounts payable | 47/48 | €51,566 | €148,566 | +€97,000 | +188.1% |
| Remuneration, social security and pensions | 62 | €89,582 | €306,187 | +€216,605 | +241.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €5,876 | +€5,876 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €924 | €603 | -€321 | -34.8% |
| Gross operating margin | 9900 | €93,018 | €316,061 | +€223,042 | +239.8% |
| Operating profit (loss) | 9901 | €2,512 | €3,395 | +€883 | +35.1% |
| Financial income | 75/76B | €0 | €178 | +€178 | |
| Recurring financial income | 75 | €0 | €178 | +€178 | |
| Financial charges | 65/66B | €173 | €888 | +€714 | +411.9% |
| Recurring financial charges | 65 | €173 | €888 | +€714 | +411.9% |
| Profit (loss) for the period before taxes | 9903 | €2,339 | €2,685 | +€346 | +14.8% |
| Income taxes | 67/77 | - | €270 | +€270 | |
| Profit (loss) for the period | 9904 | €2,339 | €2,415 | +€76 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,339 | €2,415 | +€76 | +3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.