EXPO FLOOR: 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 FLOOR
Largest movements
- Cash +€248,107
up €248,107 (+268%), from €92,653 to €340,760
mainly Receivables within one year (+€192,810) and Depreciation (+€156,588)
- Receivables within one year -€192,810
down €192,810 (-49.1%), from €392,583 to €199,773
of which Trade receivables: -€184,107
- Tangible fixed assets +€125,149
up €125,149 (+60.8%), from €205,788 to €330,937
of which Plant, machinery and equipment: +€84,383
- Deferred charges and accrued income +€72,627
up €72,627 (+2,098%), from €3,462 to €76,089
- Stocks and contracts -€13,701
down €13,701 (-100%), from €13,701 to €0
- Profit (loss) carried forward +€109,988
up €109,988 (+45.6%), from €240,956 to €350,944
- Trade debts +€101,731
up €101,731 (+71.7%), from €141,858 to €243,589
- Short-term financial debts -€75,000
down €75,000 (-100%), from €75,000 to €0
- Debts after one year +€54,024
up €54,024 (+90.1%), from €59,973 to €113,997
- Advances received +€48,271
up €48,271 (+96.5%), from €50,000 to €98,271
- Gross operating margin -€91,109
down €91,109 (-13.5%), from €672,874 to €581,765
- Staff costs -€45,147
down €45,147 (-16.8%), from €268,338 to €223,191
- Depreciation -€27,678
down €27,678 (-15.0%), from €184,266 to €156,588
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 | €710,187 | €951,559 | +€241,372 | +34.0% |
| Fixed assets | 21/28 | €207,788 | €334,937 | +€127,149 | +61.2% |
| Tangible fixed assets | 22/27 | €205,788 | €330,937 | +€125,149 | +60.8% |
| Plant, machinery and equipment | 23 | €204,392 | €288,775 | +€84,383 | +41.3% |
| Furniture and vehicles | 24 | €1,396 | €42,162 | +€40,767 | +2,921% |
| Financial fixed assets | 28 | €2,000 | €4,000 | +€2,000 | +100% |
| Current assets | 29/58 | €502,399 | €616,622 | +€114,223 | +22.7% |
| Stocks and contracts in progress | 3 | €13,701 | €0 | -€13,701 | -100% |
| Stocks | 30/36 | €13,701 | €0 | -€13,701 | -100% |
| Amounts receivable within one year | 40/41 | €392,583 | €199,773 | -€192,810 | -49.1% |
| Trade receivables | 40 | €330,331 | €146,224 | -€184,107 | -55.7% |
| Other amounts receivable | 41 | €62,252 | €53,549 | -€8,703 | -14.0% |
| Cash at bank and in hand | 54/58 | €92,653 | €340,760 | +€248,107 | +268% |
| Deferred charges and accrued income | 490/1 | €3,462 | €76,089 | +€72,627 | +2,098% |
| Total equity and liabilities | 10/49 | €710,187 | €951,559 | +€241,372 | +34.0% |
| Equity | 10/15 | €262,956 | €372,944 | +€109,988 | +41.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,956 | €350,944 | +€109,988 | +45.6% |
| Amounts payable | 17/49 | €447,232 | €578,616 | +€131,384 | +29.4% |
| Amounts payable after more than one year | 17 | €59,973 | €113,997 | +€54,024 | +90.1% |
| Financial debts | 170/4 | €59,973 | €113,997 | +€54,024 | +90.1% |
| Amounts payable within one year | 42/48 | €387,259 | €459,160 | +€71,901 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €39,886 | €38,179 | -€1,707 | -4.3% |
| Financial debts | 43 | €75,000 | €0 | -€75,000 | -100% |
| Credit institutions | 430/8 | €75,000 | €0 | -€75,000 | -100% |
| Trade debts | 44 | €141,858 | €243,589 | +€101,731 | +71.7% |
| Suppliers | 440/4 | €141,858 | €243,589 | +€101,731 | +71.7% |
| Advances received on contracts in progress | 46 | €50,000 | €98,271 | +€48,271 | +96.5% |
| Taxes, remuneration and social security | 45 | €45,515 | €64,121 | +€18,606 | +40.9% |
| Taxes | 450/3 | €16,675 | €43,508 | +€26,834 | +161% |
| Remuneration and social security | 454/9 | €28,840 | €20,612 | -€8,228 | -28.5% |
| Other amounts payable | 47/48 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Accrued charges and deferred income | 492/3 | - | €5,459 | +€5,459 | |
| Remuneration, social security and pensions | 62 | €268,338 | €223,191 | -€45,147 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,266 | €156,588 | -€27,678 | -15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€249 | -€249 | |
| Other operating charges | 640/8 | €8,308 | €9,685 | +€1,377 | +16.6% |
| Non-recurring operating charges | 66A | - | €16,718 | +€16,718 | |
| Gross operating margin | 9900 | €672,874 | €581,765 | -€91,109 | -13.5% |
| Operating profit (loss) | 9901 | €211,963 | €175,833 | -€36,130 | -17.0% |
| Financial income | 75/76B | €40 | €41 | +€1 | +1.8% |
| Recurring financial income | 75 | €40 | €41 | +€1 | +1.8% |
| Financial charges | 65/66B | €3,761 | €8,021 | +€4,260 | +113% |
| Recurring financial charges | 65 | €3,761 | €8,021 | +€4,260 | +113% |
| Profit (loss) for the period before taxes | 9903 | €208,242 | €167,853 | -€40,389 | -19.4% |
| Income taxes | 67/77 | €48,000 | €42,865 | -€5,135 | -10.7% |
| Profit (loss) for the period | 9904 | €160,242 | €124,988 | -€35,254 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €160,242 | €124,988 | -€35,254 | -22.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.