EXPERT-EASE: 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-EASE
Largest movements
- Tangible fixed assets -€13,168
down €13,168 (-24.0%), from €54,891 to €41,724
of which Furniture and vehicles: -€12,185
- Cash +€2,800
up €2,800 (+4.3%), from €65,665 to €68,466
mainly Net result for the year (+€75,821) and Depreciation (+€13,168)
- Other debts -€10,178
down €10,178 (-9.3%), from €109,674 to €99,496
- Gross operating margin -€22,567
down €22,567 (-17.1%), from €132,168 to €109,601
- Depreciation +€4,297
up €4,297 (+48.4%), from €8,870 to €13,168
- Taxes -€4,164
down €4,164 (-17.3%), from €24,025 to €19,861
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 | €138,129 | €128,858 | -€9,271 | -6.7% |
| Fixed assets | 21/28 | €54,891 | €41,724 | -€13,168 | -24.0% |
| Tangible fixed assets | 22/27 | €54,891 | €41,724 | -€13,168 | -24.0% |
| Land and buildings | 22 | €1,015 | €677 | -€338 | -33.3% |
| Furniture and vehicles | 24 | €51,942 | €39,757 | -€12,185 | -23.5% |
| Other tangible fixed assets | 26 | €1,935 | €1,290 | -€645 | -33.3% |
| Current assets | 29/58 | €83,237 | €87,134 | +€3,897 | +4.7% |
| Amounts receivable within one year | 40/41 | €17,520 | €18,635 | +€1,116 | +6.4% |
| Trade receivables | 40 | €16,426 | €17,521 | +€1,095 | +6.7% |
| Other amounts receivable | 41 | €1,094 | €1,114 | +€20 | +1.9% |
| Cash at bank and in hand | 54/58 | €65,665 | €68,466 | +€2,800 | +4.3% |
| Deferred charges and accrued income | 490/1 | €52 | €33 | -€19 | -36.6% |
| Total equity and liabilities | 10/49 | €138,129 | €128,858 | -€9,271 | -6.7% |
| Equity | 10/15 | €20,974 | €20,794 | -€179 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €514 | €334 | -€179 | -34.9% |
| Amounts payable | 17/49 | €117,155 | €108,064 | -€9,092 | -7.8% |
| Amounts payable within one year | 42/48 | €116,503 | €107,381 | -€9,122 | -7.8% |
| Trade debts | 44 | €1,504 | €1,473 | -€31 | -2.1% |
| Suppliers | 440/4 | €1,504 | €1,473 | -€31 | -2.1% |
| Taxes, remuneration and social security | 45 | €5,325 | €6,412 | +€1,087 | +20.4% |
| Taxes | 450/3 | €5,325 | €6,412 | +€1,087 | +20.4% |
| Other amounts payable | 47/48 | €109,674 | €99,496 | -€10,178 | -9.3% |
| Accrued charges and deferred income | 492/3 | €652 | €683 | +€30 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,870 | €13,168 | +€4,297 | +48.4% |
| Other operating charges | 640/8 | €659 | €500 | -€159 | -24.1% |
| Gross operating margin | 9900 | €132,168 | €109,601 | -€22,567 | -17.1% |
| Operating profit (loss) | 9901 | €122,638 | €95,933 | -€26,705 | -21.8% |
| Financial charges | 65/66B | €798 | €252 | -€547 | -68.5% |
| Recurring financial charges | 65 | €798 | €252 | -€547 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €121,840 | €95,682 | -€26,158 | -21.5% |
| Income taxes | 67/77 | €24,025 | €19,861 | -€4,164 | -17.3% |
| Profit (loss) for the period | 9904 | €97,816 | €75,821 | -€21,995 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,816 | €75,821 | -€21,995 | -22.5% |
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 2 October 2026 via checked.be.