EXPERT.BUILDING: 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.
EXPERT.BUILDING
Largest movements
- Cash +€8,519
up €8,519 (+277.5%), from €3,070 to €11,588
mainly Net result for the year (+€7,211) and Receivables within one year (+€947)
- Receivables within one year -€947
down €947 (-2.6%), from €36,688 to €35,741
of which Other amounts receivable: -€627
- Profit (loss) carried forward +€7,211
up €7,211 (+58.6%), from -€12,310 to -€5,099
- Gross operating margin +€5,003
up €5,003 (+168.6%), from €2,967 to €7,970
- Other operating charges -€1,112
down €1,112 (-75.5%), from €1,473 to €361
- Financial income -€920
down €920 (-99.0%), from €929 to €9
- Financial charges -€378
down €378 (-89.2%), from €424 to €46
- Taxes +€359
up €359 (+15905.8%), from €2 to €362
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 | €39,758 | €47,329 | +€7,571 | +19.0% |
| Current assets | 29/58 | €39,758 | €47,329 | +€7,571 | +19.0% |
| Amounts receivable within one year | 40/41 | €36,688 | €35,741 | -€947 | -2.6% |
| Trade receivables | 40 | €18,284 | €17,964 | -€320 | -1.8% |
| Other amounts receivable | 41 | €18,403 | €17,776 | -€627 | -3.4% |
| Cash at bank and in hand | 54/58 | €3,070 | €11,588 | +€8,519 | +277.5% |
| Total equity and liabilities | 10/49 | €39,758 | €47,329 | +€7,571 | +19.0% |
| Equity | 10/15 | €37,690 | €44,901 | +€7,211 | +19.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,310 | -€5,099 | +€7,211 | +58.6% |
| Amounts payable | 17/49 | €2,067 | €2,428 | +€361 | +17.5% |
| Amounts payable within one year | 42/48 | €2,067 | €2,428 | +€361 | +17.5% |
| Taxes, remuneration and social security | 45 | €1,950 | €2,311 | +€361 | +18.5% |
| Taxes | 450/3 | €450 | €811 | +€361 | +80.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €117 | €117 | = | 0.0% |
| Other operating charges | 640/8 | €1,473 | €361 | -€1,112 | -75.5% |
| Gross operating margin | 9900 | €2,967 | €7,970 | +€5,003 | +168.6% |
| Operating profit (loss) | 9901 | €1,493 | €7,609 | +€6,116 | +409.5% |
| Financial income | 75/76B | €929 | €9 | -€920 | -99.0% |
| Recurring financial income | 75 | €929 | €9 | -€920 | -99.0% |
| Financial charges | 65/66B | €424 | €46 | -€378 | -89.2% |
| Recurring financial charges | 65 | €424 | €46 | -€378 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €1,999 | €7,572 | +€5,573 | +278.8% |
| Income taxes | 67/77 | €2 | €362 | +€359 | +15905.8% |
| Profit (loss) for the period | 9904 | €1,997 | €7,211 | +€5,214 | +261.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,997 | €7,211 | +€5,214 | +261.1% |
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 7 October 2026 via checked.be.