EXPERTIMMO EGAL: 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.
EXPERTIMMO EGAL
Largest movements
- Cash +€31,133
up €31,133 (+36.5%), from €85,285 to €116,418
mainly Net result for the year (+€50,606) and Depreciation (+€18,530)
- Intangible fixed assets +€10,662
new in 2025: €10,662
- Receivables within one year -€7,368
down €7,368 (-34.8%), from €21,191 to €13,822
of which Trade receivables: -€6,066
- Tangible fixed assets -€6,859
down €6,859 (-2.2%), from €308,737 to €301,878
of which Land and buildings: -€10,588
- Reserves +€50,400
up €50,400 (+44.5%), from €113,245 to €163,645
of which Distributable reserves: +€50,400
- Debts after one year -€23,486
down €23,486 (-10.7%), from €218,554 to €195,068
- Tax, wage and social debts +€13,978
up €13,978 (+61.0%), from €22,928 to €36,907
of which Taxes: +€13,795
- Trade debts -€13,909
down €13,909 (-72.8%), from €19,097 to €5,188
- Gross operating margin +€25,405
up €25,405 (+30.5%), from €83,389 to €108,794
- Taxes +€9,327
up €9,327 (+64.8%), from €14,384 to €23,712
- Staff costs +€3,866
new in 2025: €3,866
- Depreciation -€3,619
down €3,619 (-16.3%), from €22,150 to €18,530
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 | €417,604 | €446,055 | +€28,451 | +6.8% |
| Fixed assets | 21/28 | €310,527 | €314,330 | +€3,803 | +1.2% |
| Intangible fixed assets | 21 | - | €10,662 | +€10,662 | |
| Tangible fixed assets | 22/27 | €308,737 | €301,878 | -€6,859 | -2.2% |
| Land and buildings | 22 | €292,322 | €281,734 | -€10,588 | -3.6% |
| Plant, machinery and equipment | 23 | €10,337 | €7,263 | -€3,074 | -29.7% |
| Furniture and vehicles | 24 | €6,077 | €8,329 | +€2,252 | +37.1% |
| Other tangible fixed assets | 26 | - | €4,552 | +€4,552 | |
| Financial fixed assets | 28 | €1,790 | €1,790 | = | 0.0% |
| Current assets | 29/58 | €107,077 | €131,725 | +€24,648 | +23.0% |
| Amounts receivable within one year | 40/41 | €21,191 | €13,822 | -€7,368 | -34.8% |
| Trade receivables | 40 | €16,507 | €10,441 | -€6,066 | -36.7% |
| Other amounts receivable | 41 | €4,684 | €3,382 | -€1,302 | -27.8% |
| Cash at bank and in hand | 54/58 | €85,285 | €116,418 | +€31,133 | +36.5% |
| Deferred charges and accrued income | 490/1 | €601 | €1,485 | +€883 | +147% |
| Total equity and liabilities | 10/49 | €417,604 | €446,055 | +€28,451 | +6.8% |
| Equity | 10/15 | €131,845 | €182,451 | +€50,606 | +38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €113,245 | €163,645 | +€50,400 | +44.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €111,385 | €161,785 | +€50,400 | +45.2% |
| Profit (loss) carried forward | 14 | - | €206 | +€206 | |
| Amounts payable | 17/49 | €285,759 | €263,604 | -€22,155 | -7.8% |
| Amounts payable after more than one year | 17 | €218,554 | €195,068 | -€23,486 | -10.7% |
| Financial debts | 170/4 | €218,554 | €195,068 | -€23,486 | -10.7% |
| Amounts payable within one year | 42/48 | €65,975 | €68,537 | +€2,561 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €23,106 | €23,486 | +€381 | +1.6% |
| Trade debts | 44 | €19,097 | €5,188 | -€13,909 | -72.8% |
| Suppliers | 440/4 | €19,097 | €5,188 | -€13,909 | -72.8% |
| Taxes, remuneration and social security | 45 | €22,928 | €36,907 | +€13,978 | +61.0% |
| Taxes | 450/3 | €22,768 | €36,564 | +€13,795 | +60.6% |
| Remuneration and social security | 454/9 | €160 | €343 | +€183 | +114% |
| Other amounts payable | 47/48 | €845 | €2,956 | +€2,111 | +250% |
| Accrued charges and deferred income | 492/3 | €1,230 | - | -€1,230 | |
| Remuneration, social security and pensions | 62 | - | €3,866 | +€3,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,150 | €18,530 | -€3,619 | -16.3% |
| Other operating charges | 640/8 | €3,436 | €3,931 | +€495 | +14.4% |
| Gross operating margin | 9900 | €83,389 | €108,794 | +€25,405 | +30.5% |
| Operating profit (loss) | 9901 | €57,803 | €82,466 | +€24,663 | +42.7% |
| Financial income | 75/76B | €289 | - | -€289 | |
| Recurring financial income | 75 | €289 | - | -€289 | |
| Financial charges | 65/66B | €8,118 | €8,149 | +€31 | +0.4% |
| Recurring financial charges | 65 | €8,118 | €8,149 | +€31 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €49,974 | €74,317 | +€24,343 | +48.7% |
| Income taxes | 67/77 | €14,384 | €23,712 | +€9,327 | +64.8% |
| Profit (loss) for the period | 9904 | €35,590 | €50,606 | +€15,016 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,590 | €50,606 | +€15,016 | +42.2% |
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.