ExpertSight: 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.
ExpertSight
Largest movements
- Cash +€11,012
up €11,012 (+382.5%), from €2,879 to €13,891
mainly Net result for the year (+€10,788) and Tax, wage and social debts (+€2,405)
- Receivables within one year +€1,191
up €1,191 (+27.9%), from €4,271 to €5,462
of which Other amounts receivable: +€1,000
- Profit (loss) carried forward +€10,788
up €10,788, from -€10,208 to €579
- Tax, wage and social debts +€2,405
up €2,405 (+57.2%), from €4,203 to €6,608
- Other debts -€1,000
down €1,000 (-8.6%), from €11,596 to €10,596
- Gross operating margin +€8,322
up €8,322 (+277.9%), from €2,995 to €11,317
- Other operating charges +€387
new in 2025: €387
- Financial charges -€168
down €168 (-54.2%), from €309 to €142
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 | €7,150 | €19,353 | +€12,203 | +170.7% |
| Current assets | 29/58 | €7,150 | €19,353 | +€12,203 | +170.7% |
| Amounts receivable within one year | 40/41 | €4,271 | €5,462 | +€1,191 | +27.9% |
| Trade receivables | 40 | €4,271 | €4,462 | +€191 | +4.5% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €2,879 | €13,891 | +€11,012 | +382.5% |
| Total equity and liabilities | 10/49 | €7,150 | €19,353 | +€12,203 | +170.7% |
| Equity | 10/15 | -€10,207 | €580 | +€10,788 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,208 | €579 | +€10,788 | |
| Amounts payable | 17/49 | €17,357 | €18,773 | +€1,415 | +8.2% |
| Amounts payable within one year | 42/48 | €17,357 | €18,773 | +€1,415 | +8.2% |
| Trade debts | 44 | €1,559 | €1,569 | +€10 | +0.7% |
| Suppliers | 440/4 | €1,559 | €1,569 | +€10 | +0.7% |
| Taxes, remuneration and social security | 45 | €4,203 | €6,608 | +€2,405 | +57.2% |
| Taxes | 450/3 | €4,203 | €6,608 | +€2,405 | +57.2% |
| Other amounts payable | 47/48 | €11,596 | €10,596 | -€1,000 | -8.6% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €2,995 | €11,317 | +€8,322 | +277.9% |
| Operating profit (loss) | 9901 | €2,995 | €10,929 | +€7,935 | +265.0% |
| Financial charges | 65/66B | €309 | €142 | -€168 | -54.2% |
| Recurring financial charges | 65 | €309 | €142 | -€168 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €2,685 | €10,788 | +€8,102 | +301.7% |
| Profit (loss) for the period | 9904 | €2,685 | €10,788 | +€8,102 | +301.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,685 | €10,788 | +€8,102 | +301.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.