EXPO 360: 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.
EXPO 360
Largest movements
- Receivables within one year +€26,612
up €26,612 (+8.6%), from €310,672 to €337,284
of which Trade receivables: +€29,724
- Cash +€24,103
up €24,103 (+25.8%), from €93,595 to €117,698
mainly Net result for the year (+€23,365) and Other debts (+€21,696)
- Reserves +€23,360
up €23,360 (+14.1%), from €165,540 to €188,900
- Other debts +€21,696
up €21,696 (+14.5%), from €149,751 to €171,447
- Gross operating margin +€15,011
up €15,011 (+11.9%), from €126,489 to €141,500
- Taxes -€1,707
down €1,707 (-15.2%), from €11,192 to €9,485
- Staff costs -€1,566
down €1,566 (-1.5%), from €106,526 to €104,961
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.
Derived cash bridge
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 | €404,457 | €455,548 | +€51,090 | +12.6% |
| Current assets | 29/58 | €404,457 | €455,548 | +€51,090 | +12.6% |
| Amounts receivable within one year | 40/41 | €310,672 | €337,284 | +€26,612 | +8.6% |
| Trade receivables | 40 | €304,168 | €333,892 | +€29,724 | +9.8% |
| Other amounts receivable | 41 | €6,503 | €3,391 | -€3,112 | -47.9% |
| Cash at bank and in hand | 54/58 | €93,595 | €117,698 | +€24,103 | +25.8% |
| Deferred charges and accrued income | 490/1 | €191 | €566 | +€375 | +197% |
| Total equity and liabilities | 10/49 | €404,457 | €455,548 | +€51,090 | +12.6% |
| Equity | 10/15 | €219,012 | €242,377 | +€23,365 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,540 | €188,900 | +€23,360 | +14.1% |
| Distributable reserves | 133 | €165,540 | €188,900 | +€23,360 | +14.1% |
| Profit (loss) carried forward | 14 | €47,272 | €47,277 | +€5 | 0.0% |
| Amounts payable | 17/49 | €185,446 | €213,171 | +€27,725 | +15.0% |
| Amounts payable within one year | 42/48 | €184,741 | €213,002 | +€28,261 | +15.3% |
| Trade debts | 44 | €11,383 | €15,509 | +€4,127 | +36.3% |
| Suppliers | 440/4 | €11,383 | €15,509 | +€4,127 | +36.3% |
| Taxes, remuneration and social security | 45 | €23,607 | €26,045 | +€2,439 | +10.3% |
| Taxes | 450/3 | €11,520 | €13,995 | +€2,474 | +21.5% |
| Remuneration and social security | 454/9 | €12,087 | €12,051 | -€36 | -0.3% |
| Other amounts payable | 47/48 | €149,751 | €171,447 | +€21,696 | +14.5% |
| Accrued charges and deferred income | 492/3 | €705 | €169 | -€536 | -76.0% |
| Remuneration, social security and pensions | 62 | €106,526 | €104,961 | -€1,566 | -1.5% |
| Other operating charges | 640/8 | €439 | €387 | -€52 | -11.7% |
| Gross operating margin | 9900 | €126,489 | €141,500 | +€15,011 | +11.9% |
| Operating profit (loss) | 9901 | €19,524 | €36,152 | +€16,628 | +85.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -93.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -93.3% |
| Financial charges | 65/66B | €2,084 | €3,302 | +€1,218 | +58.4% |
| Recurring financial charges | 65 | €2,084 | €3,302 | +€1,218 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €17,442 | €32,850 | +€15,408 | +88.3% |
| Income taxes | 67/77 | €11,192 | €9,485 | -€1,707 | -15.2% |
| Profit (loss) for the period | 9904 | €6,251 | €23,365 | +€17,114 | +274% |
| Profit (loss) for the period to be appropriated | 9905 | €6,251 | €23,365 | +€17,114 | +274% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.