EXPERTISECENTRUM: 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.
EXPERTISECENTRUM
Largest movements
- Tangible fixed assets -€7,895
down €7,895 (-22.4%), from €35,310 to €27,415
- Cash -€4,191
down €4,191 (-24.3%), from €17,265 to €13,075
mainly Other debts (-€15,290) and Receivables within one year (-€4,069)
- Receivables within one year +€4,069
up €4,069 (+56.0%), from €7,261 to €11,330
- Deferred charges and accrued income -€775
down €775 (-74.0%), from €1,048 to €272
- Other debts -€15,290
down €15,290 (-45.8%), from €33,362 to €18,072
- Profit (loss) carried forward +€3,583
up €3,583 (+10.2%), from -€35,144 to -€31,561
- Tax, wage and social debts +€2,000
up €2,000 (+15.6%), from €12,849 to €14,849
of which Remuneration and social security: +€2,792
- Trade debts +€915
up €915 (+14.1%), from €6,466 to €7,381
- Gross operating margin -€17,590
down €17,590 (-58.3%), from €30,170 to €12,580
- Depreciation +€3,737
up €3,737 (+89.8%), from €4,159 to €7,895
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,884 | €52,092 | -€8,792 | -14.4% |
| Fixed assets | 21/28 | €35,310 | €27,415 | -€7,895 | -22.4% |
| Tangible fixed assets | 22/27 | €35,310 | €27,415 | -€7,895 | -22.4% |
| Furniture and vehicles | 24 | €35,310 | €27,415 | -€7,895 | -22.4% |
| Current assets | 29/58 | €25,574 | €24,677 | -€896 | -3.5% |
| Amounts receivable within one year | 40/41 | €7,261 | €11,330 | +€4,069 | +56.0% |
| Trade receivables | 40 | €7,261 | €11,330 | +€4,069 | +56.0% |
| Cash at bank and in hand | 54/58 | €17,265 | €13,075 | -€4,191 | -24.3% |
| Deferred charges and accrued income | 490/1 | €1,048 | €272 | -€775 | -74.0% |
| Total equity and liabilities | 10/49 | €60,884 | €52,092 | -€8,792 | -14.4% |
| Equity | 10/15 | €8,207 | €11,790 | +€3,583 | +43.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €24,801 | €24,801 | = | 0.0% |
| Distributable reserves | 133 | €24,801 | €24,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,144 | -€31,561 | +€3,583 | +10.2% |
| Amounts payable | 17/49 | €52,677 | €40,302 | -€12,375 | -23.5% |
| Amounts payable within one year | 42/48 | €52,677 | €40,302 | -€12,375 | -23.5% |
| Trade debts | 44 | €6,466 | €7,381 | +€915 | +14.1% |
| Suppliers | 440/4 | €6,466 | €7,381 | +€915 | +14.1% |
| Taxes, remuneration and social security | 45 | €12,849 | €14,849 | +€2,000 | +15.6% |
| Taxes | 450/3 | €6,150 | €5,358 | -€792 | -12.9% |
| Remuneration and social security | 454/9 | €6,699 | €9,491 | +€2,792 | +41.7% |
| Other amounts payable | 47/48 | €33,362 | €18,072 | -€15,290 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,159 | €7,895 | +€3,737 | +89.8% |
| Other operating charges | 640/8 | €299 | €491 | +€192 | +64.1% |
| Gross operating margin | 9900 | €30,170 | €12,580 | -€17,590 | -58.3% |
| Operating profit (loss) | 9901 | €25,712 | €4,193 | -€21,519 | -83.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €379 | €325 | -€54 | -14.3% |
| Recurring financial charges | 65 | €379 | €325 | -€54 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €25,338 | €3,868 | -€21,470 | -84.7% |
| Income taxes | 67/77 | €533 | €285 | -€248 | -46.6% |
| Profit (loss) for the period | 9904 | €24,805 | €3,583 | -€21,222 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,805 | €3,583 | -€21,222 | -85.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.