EXPERTA: 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.
EXPERTA
Largest movements
- Receivables within one year +€30,338
up €30,338 (+1,025%), from €2,959 to €33,297
of which Other amounts receivable: +€21,682
- Tangible fixed assets -€459
down €459 (-40.3%), from €1,140 to €681
- Profit (loss) carried forward +€30,782
up €30,782 (+70.2%), from -€43,843 to -€13,061
- Other debts -€2,937
no longer reported in 2025 (was €2,937)
- Tax, wage and social debts +€1,993
up €1,993 (+96.7%), from €2,060 to €4,053
- Gross operating margin +€23,367
up €23,367 (+250%), from €9,336 to €32,703
- Financial charges -€974
down €974 (-57.9%), from €1,681 to €708
- Other operating charges -€385
down €385 (-38.0%), from €1,011 to €626
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 | €5,200 | €34,936 | +€29,736 | +572% |
| Fixed assets | 21/28 | €1,327 | €681 | -€646 | -48.7% |
| Tangible fixed assets | 22/27 | €1,140 | €681 | -€459 | -40.3% |
| Furniture and vehicles | 24 | €1,140 | €681 | -€459 | -40.3% |
| Financial fixed assets | 28 | €187 | - | -€187 | |
| Current assets | 29/58 | €3,873 | €34,255 | +€30,382 | +784% |
| Amounts receivable within one year | 40/41 | €2,959 | €33,297 | +€30,338 | +1,025% |
| Trade receivables | 40 | €2,959 | €11,615 | +€8,656 | +293% |
| Other amounts receivable | 41 | €0 | €21,682 | +€21,682 | |
| Cash at bank and in hand | 54/58 | €914 | €958 | +€44 | +4.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,200 | €34,936 | +€29,736 | +572% |
| Equity | 10/15 | -€462 | €30,320 | +€30,782 | |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€43,843 | -€13,061 | +€30,782 | +70.2% |
| Amounts payable | 17/49 | €5,662 | €4,616 | -€1,046 | -18.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,471 | €4,616 | -€855 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €474 | €563 | +€89 | +18.7% |
| Suppliers | 440/4 | €474 | €563 | +€89 | +18.7% |
| Taxes, remuneration and social security | 45 | €2,060 | €4,053 | +€1,993 | +96.7% |
| Taxes | 450/3 | €2,060 | €4,053 | +€1,993 | +96.7% |
| Other amounts payable | 47/48 | €2,937 | - | -€2,937 | |
| Accrued charges and deferred income | 492/3 | €191 | - | -€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €459 | = | 0.0% |
| Other operating charges | 640/8 | €1,011 | €626 | -€385 | -38.0% |
| Non-recurring operating charges | 66A | €9,317 | - | -€9,317 | |
| Gross operating margin | 9900 | €9,336 | €32,703 | +€23,367 | +250% |
| Operating profit (loss) | 9901 | -€1,451 | €31,618 | +€33,069 | |
| Financial income | 75/76B | €12 | €166 | +€154 | +1,333% |
| Recurring financial income | 75 | €12 | €166 | +€154 | +1,333% |
| Financial charges | 65/66B | €1,681 | €708 | -€974 | -57.9% |
| Recurring financial charges | 65 | €1,681 | €708 | -€974 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,121 | €31,076 | +€34,197 | |
| Income taxes | 67/77 | €18 | €294 | +€276 | +1,506% |
| Profit (loss) for the period | 9904 | -€3,139 | €30,782 | +€33,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,139 | €30,782 | +€33,922 |
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.