Expertisebureau PS: 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.
Expertisebureau PS
Largest movements
- Receivables within one year -€51,660
down €51,660 (-59.5%), from €86,763 to €35,102
of which Trade receivables: -€30,021
- Tangible fixed assets +€28,933
up €28,933 (+119%), from €24,271 to €53,205
of which Furniture and vehicles: +€30,386
- Cash +€25,431
up €25,431 (+96.0%), from €26,496 to €51,927
mainly Receivables within one year (+€51,660) and Depreciation (+€28,058)
- Reserves +€21,310
up €21,310 (+19.8%), from €107,447 to €128,757
- Current portion of long-term debt -€20,224
no longer reported in 2025 (was €20,224)
- Tax, wage and social debts +€2,558
up €2,558 (+40.9%), from €6,246 to €8,804
- Gross operating margin +€40,323
up €40,323 (+79.5%), from €50,748 to €91,072
- Other operating charges +€30,023
up €30,023 (+25,443%), from €118 to €30,141
- Taxes +€4,800
up €4,800 (+74.0%), from €6,483 to €11,283
- Depreciation -€4,341
down €4,341 (-13.4%), from €32,398 to €28,058
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 | €142,781 | €146,426 | +€3,645 | +2.6% |
| Fixed assets | 21/28 | €24,271 | €53,205 | +€28,933 | +119% |
| Tangible fixed assets | 22/27 | €24,271 | €53,205 | +€28,933 | +119% |
| Land and buildings | 22 | €601 | - | -€601 | |
| Plant, machinery and equipment | 23 | €4,329 | €3,477 | -€852 | -19.7% |
| Furniture and vehicles | 24 | €19,342 | €49,728 | +€30,386 | +157% |
| Current assets | 29/58 | €118,509 | €93,221 | -€25,288 | -21.3% |
| Amounts receivable within one year | 40/41 | €86,763 | €35,102 | -€51,660 | -59.5% |
| Trade receivables | 40 | €30,021 | - | -€30,021 | |
| Other amounts receivable | 41 | €56,742 | €35,102 | -€21,639 | -38.1% |
| Cash at bank and in hand | 54/58 | €26,496 | €51,927 | +€25,431 | +96.0% |
| Deferred charges and accrued income | 490/1 | €5,251 | €6,192 | +€941 | +17.9% |
| Total equity and liabilities | 10/49 | €142,781 | €146,426 | +€3,645 | +2.6% |
| Equity | 10/15 | €116,193 | €137,503 | +€21,310 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,447 | €128,757 | +€21,310 | +19.8% |
| Distributable reserves | 133 | €107,447 | €128,757 | +€21,310 | +19.8% |
| Profit (loss) carried forward | 14 | €2,546 | €2,546 | = | 0.0% |
| Amounts payable | 17/49 | €26,588 | €8,924 | -€17,664 | -66.4% |
| Amounts payable within one year | 42/48 | €26,588 | €8,924 | -€17,664 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | €20,224 | - | -€20,224 | |
| Trade debts | 44 | €118 | €120 | +€2 | +1.7% |
| Suppliers | 440/4 | €118 | €120 | +€2 | +1.7% |
| Taxes, remuneration and social security | 45 | €6,246 | €8,804 | +€2,558 | +40.9% |
| Taxes | 450/3 | €6,246 | €8,804 | +€2,558 | +40.9% |
| Non-recurring operating income | 76A | - | €25,225 | +€25,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,398 | €28,058 | -€4,341 | -13.4% |
| Other operating charges | 640/8 | €118 | €30,141 | +€30,023 | +25,443% |
| Gross operating margin | 9900 | €50,748 | €91,072 | +€40,323 | +79.5% |
| Operating profit (loss) | 9901 | €18,232 | €32,873 | +€14,641 | +80.3% |
| Financial charges | 65/66B | €742 | €281 | -€461 | -62.2% |
| Recurring financial charges | 65 | €742 | €281 | -€461 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €17,490 | €32,592 | +€15,102 | +86.4% |
| Income taxes | 67/77 | €6,483 | €11,283 | +€4,800 | +74.0% |
| Profit (loss) for the period | 9904 | €11,007 | €21,310 | +€10,303 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,007 | €21,310 | +€10,303 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.