EXPERSQUARE: 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.
EXPERSQUARE
Largest movements
- Receivables within one year +€4,969
up €4,969 (+39.9%), from €12,455 to €17,424
of which Trade receivables: +€6,098
- Tax, wage and social debts +€6,812
up €6,812 (+128%), from €5,303 to €12,115
No income-statement line moved by more than 1% of the activity.
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 | €86,172 | €92,302 | +€6,130 | +7.1% |
| Fixed assets | 21/28 | €925 | €550 | -€375 | -40.5% |
| Tangible fixed assets | 22/27 | €925 | €550 | -€375 | -40.5% |
| Furniture and vehicles | 24 | €618 | €345 | -€273 | -44.2% |
| Other tangible fixed assets | 26 | €307 | €205 | -€102 | -33.2% |
| Current assets | 29/58 | €85,247 | €91,752 | +€6,505 | +7.6% |
| Amounts receivable within one year | 40/41 | €12,455 | €17,424 | +€4,969 | +39.9% |
| Trade receivables | 40 | €11,326 | €17,424 | +€6,098 | +53.8% |
| Other amounts receivable | 41 | €1,129 | - | -€1,129 | |
| Cash at bank and in hand | 54/58 | €71,949 | €72,743 | +€794 | +1.1% |
| Deferred charges and accrued income | 490/1 | €843 | €1,585 | +€742 | +88.0% |
| Total equity and liabilities | 10/49 | €86,172 | €92,302 | +€6,130 | +7.1% |
| Equity | 10/15 | €80,869 | €80,177 | -€692 | -0.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €60,464 | €59,772 | -€692 | -1.1% |
| Amounts payable | 17/49 | €5,303 | €12,125 | +€6,822 | +129% |
| Amounts payable within one year | 42/48 | €5,303 | €12,125 | +€6,822 | +129% |
| Trade debts | 44 | - | €10 | +€10 | |
| Suppliers | 440/4 | - | €10 | +€10 | |
| Taxes, remuneration and social security | 45 | €5,303 | €12,115 | +€6,812 | +128% |
| Taxes | 450/3 | €5,303 | €12,115 | +€6,812 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €375 | = | 0.0% |
| Other operating charges | 640/8 | €394 | €617 | +€223 | +56.6% |
| Gross operating margin | 9900 | €68,651 | €69,046 | +€395 | +0.6% |
| Operating profit (loss) | 9901 | €67,882 | €68,054 | +€172 | +0.3% |
| Financial income | 75/76B | €464 | €421 | -€43 | -9.3% |
| Recurring financial income | 75 | €464 | €421 | -€43 | -9.3% |
| Financial charges | 65/66B | €157 | €75 | -€82 | -52.2% |
| Recurring financial charges | 65 | €157 | €75 | -€82 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €68,189 | €68,400 | +€211 | +0.3% |
| Income taxes | 67/77 | €14,853 | €15,091 | +€238 | +1.6% |
| Profit (loss) for the period | 9904 | €53,336 | €53,309 | -€27 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,336 | €53,309 | -€27 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.