EXPERYA: 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.
EXPERYA
Largest movements
- Current investments -€250,028
down €250,028 (-62.5%), from €400,028 to €150,000
- Intangible fixed assets -€181,850
down €181,850 (-59.4%), from €306,213 to €124,362
- Tangible fixed assets -€40,662
down €40,662 (-5.3%), from €774,499 to €733,837
of which Land and buildings: -€22,285
- Cash +€24,426
up €24,426 (+15.5%), from €157,301 to €181,728
mainly Depreciation (+€268,644) and Current investments (+€250,028)
- Receivables within one year +€22,936
up €22,936 (+12.2%), from €187,260 to €210,196
of which Trade receivables: +€20,758
- Other debts -€400,000
down €400,000 (-97.3%), from €411,075 to €11,075
- Debts after one year -€176,630
down €176,630 (-27.6%), from €640,913 to €464,283
- Tax, wage and social debts +€59,866
up €59,866 (+54.9%), from €109,144 to €169,010
of which Remuneration and social security: +€30,155
- Profit (loss) carried forward +€45,604
up €45,604 (+34.9%), from €130,548 to €176,152
- Accrued charges and deferred income +€29,007
up €29,007 (+13.3%), from €218,700 to €247,708
- Staff costs +€197,191
up €197,191 (+26.9%), from €733,090 to €930,281
- Gross operating margin +€59,466
up €59,466 (+4.0%), from €1.5m to €1.5m
- Write-downs +€20,318
up €20,318, from -€8,387 to €11,931
- Taxes -€18,444
down €18,444 (-12.5%), from €148,146 to €129,702
- Depreciation +€15,958
up €15,958 (+6.3%), from €252,686 to €268,644
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 | €1,886,099 | €1,451,324 | -€434,775 | -23.1% |
| Fixed assets | 21/28 | €1,080,711 | €858,199 | -€222,512 | -20.6% |
| Intangible fixed assets | 21 | €306,213 | €124,362 | -€181,850 | -59.4% |
| Tangible fixed assets | 22/27 | €774,499 | €733,837 | -€40,662 | -5.3% |
| Land and buildings | 22 | €473,116 | €450,831 | -€22,285 | -4.7% |
| Plant, machinery and equipment | 23 | €681 | €351 | -€330 | -48.5% |
| Furniture and vehicles | 24 | €57,011 | €42,237 | -€14,774 | -25.9% |
| Other tangible fixed assets | 26 | €243,691 | €240,418 | -€3,273 | -1.3% |
| Current assets | 29/58 | €805,388 | €593,125 | -€212,263 | -26.4% |
| Amounts receivable within one year | 40/41 | €187,260 | €210,196 | +€22,936 | +12.2% |
| Trade receivables | 40 | €179,325 | €200,083 | +€20,758 | +11.6% |
| Other amounts receivable | 41 | €7,935 | €10,113 | +€2,178 | +27.4% |
| Current investments | 50/53 | €400,028 | €150,000 | -€250,028 | -62.5% |
| Cash at bank and in hand | 54/58 | €157,301 | €181,728 | +€24,426 | +15.5% |
| Deferred charges and accrued income | 490/1 | €60,798 | €51,201 | -€9,597 | -15.8% |
| Total equity and liabilities | 10/49 | €1,886,099 | €1,451,324 | -€434,775 | -23.1% |
| Equity | 10/15 | €243,858 | €289,462 | +€45,604 | +18.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €105,250 | €105,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,548 | €176,152 | +€45,604 | +34.9% |
| Amounts payable | 17/49 | €1,642,241 | €1,161,862 | -€480,379 | -29.3% |
| Amounts payable after more than one year | 17 | €640,913 | €464,283 | -€176,630 | -27.6% |
| Financial debts | 170/4 | €640,913 | €464,283 | -€176,630 | -27.6% |
| Amounts payable within one year | 42/48 | €782,627 | €449,871 | -€332,756 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €212,648 | €215,271 | +€2,623 | +1.2% |
| Trade debts | 44 | €49,760 | €54,515 | +€4,755 | +9.6% |
| Suppliers | 440/4 | €49,760 | €54,515 | +€4,755 | +9.6% |
| Taxes, remuneration and social security | 45 | €109,144 | €169,010 | +€59,866 | +54.9% |
| Taxes | 450/3 | €15,277 | €44,988 | +€29,711 | +194.5% |
| Remuneration and social security | 454/9 | €93,867 | €124,022 | +€30,155 | +32.1% |
| Other amounts payable | 47/48 | €411,075 | €11,075 | -€400,000 | -97.3% |
| Accrued charges and deferred income | 492/3 | €218,700 | €247,708 | +€29,007 | +13.3% |
| Remuneration, social security and pensions | 62 | €733,090 | €930,281 | +€197,191 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252,686 | €268,644 | +€15,958 | +6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,387 | €11,931 | +€20,318 | |
| Other operating charges | 640/8 | €3,551 | €2,777 | -€773 | -21.8% |
| Non-recurring operating charges | 66A | €203 | - | -€203 | |
| Gross operating margin | 9900 | €1,476,948 | €1,536,415 | +€59,466 | +4.0% |
| Operating profit (loss) | 9901 | €495,805 | €322,781 | -€173,024 | -34.9% |
| Financial income | 75/76B | €14,421 | €5,475 | -€8,946 | -62.0% |
| Recurring financial income | 75 | €14,421 | €5,475 | -€8,946 | -62.0% |
| Financial charges | 65/66B | €16,641 | €17,951 | +€1,310 | +7.9% |
| Recurring financial charges | 65 | €16,641 | €17,951 | +€1,310 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €493,586 | €310,305 | -€183,280 | -37.1% |
| Income taxes | 67/77 | €148,146 | €129,702 | -€18,444 | -12.5% |
| Profit (loss) for the period | 9904 | €345,439 | €180,604 | -€164,836 | -47.7% |
| Transfer from tax-exempt reserves | 789 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €471,739 | €180,604 | -€291,136 | -61.7% |
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 4 October 2026 via checked.be.