EXPERTIUS: 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.
EXPERTIUS
Largest movements
- Tangible fixed assets -€6,575
down €6,575 (-13.8%), from €47,759 to €41,185
of which Furniture and vehicles: -€6,575
- Cash +€5,608
up €5,608 (+1.6%), from €349,596 to €355,204
mainly Depreciation (+€6,575) and Net result for the year (+€3,840)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,500
up €4,500 (+40.4%), from €11,137 to €15,637
- Taxes +€1,358
up €1,358 (+80.5%), from €1,686 to €3,043
- Other operating charges +€561
up €561 (+40.7%), from €1,380 to €1,941
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 | €401,257 | €402,662 | +€1,405 | +0.4% |
| Fixed assets | 21/28 | €47,759 | €41,185 | -€6,575 | -13.8% |
| Tangible fixed assets | 22/27 | €47,759 | €41,185 | -€6,575 | -13.8% |
| Land and buildings | 22 | €37,897 | €37,897 | = | 0.0% |
| Furniture and vehicles | 24 | €9,862 | €3,287 | -€6,575 | -66.7% |
| Current assets | 29/58 | €353,498 | €361,477 | +€7,979 | +2.3% |
| Amounts receivable within one year | 40/41 | €3,125 | €5,701 | +€2,576 | +82.4% |
| Trade receivables | 40 | - | €76 | +€76 | |
| Other amounts receivable | 41 | €3,125 | €5,625 | +€2,500 | +80.0% |
| Cash at bank and in hand | 54/58 | €349,596 | €355,204 | +€5,608 | +1.6% |
| Deferred charges and accrued income | 490/1 | €777 | €572 | -€205 | -26.4% |
| Total equity and liabilities | 10/49 | €401,257 | €402,662 | +€1,405 | +0.4% |
| Equity | 10/15 | €345,450 | €349,290 | +€3,840 | +1.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €147,409 | €147,409 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €145,549 | €145,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,844 | €195,684 | +€3,840 | +2.0% |
| Provisions and deferred taxes | 16 | €48,516 | €48,516 | = | 0.0% |
| Deferred taxes | 168 | €48,516 | €48,516 | = | 0.0% |
| Amounts payable | 17/49 | €7,291 | €4,856 | -€2,435 | -33.4% |
| Amounts payable within one year | 42/48 | €7,291 | €4,452 | -€2,839 | -38.9% |
| Taxes, remuneration and social security | 45 | €3,932 | €3,645 | -€287 | -7.3% |
| Taxes | 450/3 | €3,932 | €3,645 | -€287 | -7.3% |
| Other amounts payable | 47/48 | €3,359 | €807 | -€2,552 | -76.0% |
| Accrued charges and deferred income | 492/3 | - | €404 | +€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,575 | €6,575 | = | 0.0% |
| Other operating charges | 640/8 | €1,380 | €1,941 | +€561 | +40.7% |
| Gross operating margin | 9900 | €11,137 | €15,637 | +€4,500 | +40.4% |
| Operating profit (loss) | 9901 | €3,182 | €7,121 | +€3,939 | +123.8% |
| Financial charges | 65/66B | €141 | €238 | +€98 | +69.4% |
| Recurring financial charges | 65 | €141 | €238 | +€98 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €3,042 | €6,883 | +€3,841 | +126.3% |
| Income taxes | 67/77 | €1,686 | €3,043 | +€1,358 | +80.5% |
| Profit (loss) for the period | 9904 | €1,356 | €3,840 | +€2,484 | +183.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,356 | €3,840 | +€2,484 | +183.2% |
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 5 October 2026 via checked.be.