EXPERTSOLUTIONS: 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.
EXPERTSOLUTIONS
Largest movements
- Cash +€218,328
up €218,328 (+2439.9%), from €8,948 to €227,276
mainly Investment in fixed assets (net) (+€183,264) and Net result for the year (+€70,287)
- Tangible fixed assets -€183,264
no longer reported in 2025 (was €183,264)
of which Land and buildings: -€175,521
- Receivables after one year +€44,929
new in 2025: €44,929
- Receivables within one year -€18,382
down €18,382 (-60.4%), from €30,455 to €12,073
of which Trade receivables: -€16,771
- Deferred charges and accrued income -€11,644
no longer reported in 2025 (was €11,644)
- Reserves +€70,000
up €70,000 (+3763.4%), from €1,860 to €71,860
of which Distributable reserves: +€70,000
- Trade debts -€18,768
down €18,768 (-99.8%), from €18,797 to €29
- Tax, wage and social debts -€3,270
down €3,270 (-14.4%), from €22,710 to €19,440
of which Remuneration and social security: -€10,000
- Gross operating margin +€168,247
up €168,247 (+899.8%), from €18,699 to €186,946
- Depreciation -€28,782
no longer reported in 2025 (was €28,782)
- Taxes +€22,009
up €22,009 (+479.5%), from €4,590 to €26,599
- Other operating charges -€3,430
down €3,430 (-49.3%), from €6,958 to €3,528
- Financial income +€2,339
new in 2025: €2,339
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 | €238,518 | €287,253 | +€48,735 | +20.4% |
| Fixed assets | 21/28 | €186,239 | €2,975 | -€183,264 | -98.4% |
| Tangible fixed assets | 22/27 | €183,264 | - | -€183,264 | |
| Land and buildings | 22 | €175,521 | - | -€175,521 | |
| Plant, machinery and equipment | 23 | €454 | - | -€454 | |
| Furniture and vehicles | 24 | €7,288 | - | -€7,288 | |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €52,280 | €284,278 | +€231,998 | +443.8% |
| Amounts receivable after more than one year | 29 | - | €44,929 | +€44,929 | |
| Other amounts receivable | 291 | - | €44,929 | +€44,929 | |
| Stocks and contracts in progress | 3 | €1,233 | - | -€1,233 | |
| Stocks | 30/36 | €1,233 | - | -€1,233 | |
| Amounts receivable within one year | 40/41 | €30,455 | €12,073 | -€18,382 | -60.4% |
| Trade receivables | 40 | €28,367 | €11,595 | -€16,771 | -59.1% |
| Other amounts receivable | 41 | €2,088 | €477 | -€1,611 | -77.1% |
| Cash at bank and in hand | 54/58 | €8,948 | €227,276 | +€218,328 | +2439.9% |
| Deferred charges and accrued income | 490/1 | €11,644 | - | -€11,644 | |
| Total equity and liabilities | 10/49 | €238,518 | €287,253 | +€48,735 | +20.4% |
| Equity | 10/15 | €181,571 | €251,857 | +€70,287 | +38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €71,860 | +€70,000 | +3763.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | €161,111 | €161,397 | +€287 | +0.2% |
| Amounts payable | 17/49 | €56,948 | €35,396 | -€21,552 | -37.8% |
| Amounts payable within one year | 42/48 | €56,948 | €35,396 | -€21,552 | -37.8% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €18,797 | €29 | -€18,768 | -99.8% |
| Suppliers | 440/4 | €18,797 | €29 | -€18,768 | -99.8% |
| Taxes, remuneration and social security | 45 | €22,710 | €19,440 | -€3,270 | -14.4% |
| Taxes | 450/3 | €12,710 | €19,440 | +€6,730 | +53.0% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €15,438 | €15,927 | +€489 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,782 | - | -€28,782 | |
| Other operating charges | 640/8 | €6,958 | €3,528 | -€3,430 | -49.3% |
| Non-recurring operating charges | 66A | - | €87,621 | +€87,621 | |
| Gross operating margin | 9900 | €18,699 | €186,946 | +€168,247 | +899.8% |
| Operating profit (loss) | 9901 | -€17,041 | €95,798 | +€112,839 | |
| Financial income | 75/76B | - | €2,339 | +€2,339 | |
| Recurring financial income | 75 | - | €2,339 | +€2,339 | |
| Financial charges | 65/66B | €160 | €1,251 | +€1,092 | +683.4% |
| Recurring financial charges | 65 | €160 | €1,251 | +€1,092 | +683.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,201 | €96,885 | +€114,086 | |
| Income taxes | 67/77 | €4,590 | €26,599 | +€22,009 | +479.5% |
| Profit (loss) for the period | 9904 | -€21,791 | €70,287 | +€92,078 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,791 | €70,287 | +€92,078 |
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 9 October 2026 via checked.be.