Expertpro: 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.
Expertpro
Largest movements
- Receivables within one year -€7,630
down €7,630 (-66.2%), from €11,522 to €3,891
- Current investments -€5,388
down €5,388 (-34.0%), from €15,826 to €10,438
- Tangible fixed assets -€1,209
down €1,209 (-26.4%), from €4,573 to €3,364
of which Furniture and vehicles: -€977
- Reserves -€8,685
down €8,685 (-13.7%), from €63,494 to €54,809
of which Distributable reserves: -€8,685
- Trade debts -€7,148
down €7,148 (-100.0%), from €7,148 to €0
- Short-term financial debts +€1,588
new in 2025: €1,588
- Gross operating margin +€12,062
up €12,062 (+60.7%), from -€19,856 to -€7,794
- Financial income -€359
down €359 (-17.3%), from €2,069 to €1,710
- Taxes -€216
down €216 (-100.0%), from €216 to €0
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 | €89,351 | €74,997 | -€14,354 | -16.1% |
| Fixed assets | 21/28 | €4,573 | €3,364 | -€1,209 | -26.4% |
| Tangible fixed assets | 22/27 | €4,573 | €3,364 | -€1,209 | -26.4% |
| Plant, machinery and equipment | 23 | €1,896 | €1,664 | -€232 | -12.2% |
| Furniture and vehicles | 24 | €2,677 | €1,700 | -€977 | -36.5% |
| Current assets | 29/58 | €84,778 | €71,633 | -€13,145 | -15.5% |
| Amounts receivable after more than one year | 29 | €57,000 | €57,000 | = | 0.0% |
| Other amounts receivable | 291 | €57,000 | €57,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,522 | €3,891 | -€7,630 | -66.2% |
| Other amounts receivable | 41 | €11,522 | €3,891 | -€7,630 | -66.2% |
| Current investments | 50/53 | €15,826 | €10,438 | -€5,388 | -34.0% |
| Cash at bank and in hand | 54/58 | €430 | €303 | -€127 | -29.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €89,351 | €74,997 | -€14,354 | -16.1% |
| Equity | 10/15 | €82,094 | €73,409 | -€8,685 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,494 | €54,809 | -€8,685 | -13.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €63,494 | €54,809 | -€8,685 | -13.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,257 | €1,588 | -€5,669 | -78.1% |
| Amounts payable within one year | 42/48 | €7,257 | €1,588 | -€5,669 | -78.1% |
| Financial debts | 43 | - | €1,588 | +€1,588 | |
| Credit institutions | 430/8 | - | €1,588 | +€1,588 | |
| Trade debts | 44 | €7,148 | €0 | -€7,148 | -100.0% |
| Suppliers | 440/4 | €7,148 | €0 | -€7,148 | -100.0% |
| Taxes, remuneration and social security | 45 | €108 | €0 | -€108 | -100.0% |
| Taxes | 450/3 | €108 | €0 | -€108 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €1,209 | = | 0.0% |
| Other operating charges | 640/8 | €1,154 | €1,185 | +€31 | +2.7% |
| Non-recurring operating charges | 66A | €15,033 | €0 | -€15,033 | -100.0% |
| Gross operating margin | 9900 | -€19,856 | -€7,794 | +€12,062 | +60.7% |
| Operating profit (loss) | 9901 | -€37,252 | -€10,188 | +€27,064 | +72.7% |
| Financial income | 75/76B | €2,069 | €1,710 | -€359 | -17.3% |
| Recurring financial income | 75 | €2,069 | €1,710 | -€359 | -17.3% |
| Financial charges | 65/66B | €250 | €207 | -€44 | -17.5% |
| Recurring financial charges | 65 | €250 | €207 | -€44 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,434 | -€8,685 | +€26,749 | +75.5% |
| Income taxes | 67/77 | €216 | €0 | -€216 | -100.0% |
| Profit (loss) for the period | 9904 | -€35,650 | -€8,685 | +€26,965 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,650 | -€8,685 | +€26,965 | +75.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.