EXPO STAND: 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 STAND
Largest movements
- Cash +€24,028
up €24,028 (+2,617%), from €918 to €24,946
mainly Net result for the year (+€19,868) and Depreciation (+€3,757)
- Tangible fixed assets -€5,121
down €5,121 (-63.7%), from €8,042 to €2,921
of which Plant, machinery and equipment: -€2,824
- Deferred charges and accrued income -€1,852
no longer reported in 2025 (was €1,852)
- Receivables within one year +€1,220
up €1,220 (+9.6%), from €12,758 to €13,978
of which Other amounts receivable: +€2,600
- Reserves +€16,026
new in 2025: €16,026
- Trade debts -€4,404
down €4,404 (-99.4%), from €4,431 to €27
- Profit (loss) carried forward +€3,842
up €3,842, from -€3,842 to €0
- Tax, wage and social debts +€2,811
up €2,811 (+16.8%), from €16,781 to €19,592
of which Taxes: +€3,659
- Gross operating margin +€28,232
up €28,232 (+233%), from €12,104 to €40,336
- Taxes +€7,335
up €7,335 (+259%), from €2,829 to €10,164
- Other operating charges +€4,228
up €4,228 (+387%), from €1,093 to €5,321
- Staff costs +€881
new in 2025: €881
- Depreciation +€713
up €713 (+23.4%), from €3,044 to €3,757
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 | €23,570 | €41,844 | +€18,274 | +77.5% |
| Fixed assets | 21/28 | €8,042 | €2,921 | -€5,121 | -63.7% |
| Tangible fixed assets | 22/27 | €8,042 | €2,921 | -€5,121 | -63.7% |
| Plant, machinery and equipment | 23 | €2,824 | - | -€2,824 | |
| Furniture and vehicles | 24 | €5,218 | €2,921 | -€2,297 | -44.0% |
| Current assets | 29/58 | €15,528 | €38,924 | +€23,396 | +151% |
| Amounts receivable within one year | 40/41 | €12,758 | €13,978 | +€1,220 | +9.6% |
| Trade receivables | 40 | €5,500 | €4,120 | -€1,380 | -25.1% |
| Other amounts receivable | 41 | €7,258 | €9,858 | +€2,600 | +35.8% |
| Cash at bank and in hand | 54/58 | €918 | €24,946 | +€24,028 | +2,617% |
| Deferred charges and accrued income | 490/1 | €1,852 | - | -€1,852 | |
| Total equity and liabilities | 10/49 | €23,570 | €41,844 | +€18,274 | +77.5% |
| Equity | 10/15 | €2,358 | €22,226 | +€19,868 | +842% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €16,026 | +€16,026 | |
| Distributable reserves | 133 | - | €16,026 | +€16,026 | |
| Profit (loss) carried forward | 14 | -€3,842 | €0 | +€3,842 | |
| Amounts payable | 17/49 | €21,212 | €19,618 | -€1,593 | -7.5% |
| Amounts payable within one year | 42/48 | €21,212 | €19,618 | -€1,593 | -7.5% |
| Trade debts | 44 | €4,431 | €27 | -€4,404 | -99.4% |
| Suppliers | 440/4 | €4,431 | €27 | -€4,404 | -99.4% |
| Taxes, remuneration and social security | 45 | €16,781 | €19,592 | +€2,811 | +16.8% |
| Taxes | 450/3 | €13,854 | €17,513 | +€3,659 | +26.4% |
| Remuneration and social security | 454/9 | €2,927 | €2,079 | -€848 | -29.0% |
| Remuneration, social security and pensions | 62 | - | €881 | +€881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,044 | €3,757 | +€713 | +23.4% |
| Other operating charges | 640/8 | €1,093 | €5,321 | +€4,228 | +387% |
| Gross operating margin | 9900 | €12,104 | €40,336 | +€28,232 | +233% |
| Operating profit (loss) | 9901 | €7,968 | €30,378 | +€22,410 | +281% |
| Financial income | 75/76B | - | €440 | +€440 | |
| Recurring financial income | 75 | - | €440 | +€440 | |
| Financial charges | 65/66B | €232 | €786 | +€554 | +239% |
| Recurring financial charges | 65 | €232 | €786 | +€554 | +239% |
| Profit (loss) for the period before taxes | 9903 | €7,736 | €30,032 | +€22,296 | +288% |
| Income taxes | 67/77 | €2,829 | €10,164 | +€7,335 | +259% |
| Profit (loss) for the period | 9904 | €4,907 | €19,868 | +€14,960 | +305% |
| Profit (loss) for the period to be appropriated | 9905 | €4,907 | €19,868 | +€14,960 | +305% |
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 19 October 2026 via checked.be.