EXPONENTIELLE: 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.
EXPONENTIELLE
Largest movements
- Receivables within one year +€18,154
up €18,154 (+13.4%), from €135,143 to €153,297
of which Other amounts receivable: +€29,870
- Tangible fixed assets -€5,633
down €5,633 (-9.0%), from €62,854 to €57,221
of which Land and buildings: -€4,366
- Reserves +€11,888
up €11,888 (+32.9%), from €36,143 to €48,030
of which Distributable reserves: +€11,888
- Tax, wage and social debts +€5,687
up €5,687 (+35.5%), from €16,023 to €21,710
- Debts after one year -€5,478
down €5,478 (-10.5%), from €52,025 to €46,548
- Gross operating margin +€3,910
up €3,910 (+16.0%), from €24,438 to €28,348
- Financial charges +€1,197
up €1,197 (+55.4%), from €2,161 to €3,358
- Financial income +€850
up €850 (+56.4%), from €1,508 to €2,358
- Taxes -€624
down €624 (-7.0%), from €8,896 to €8,272
- Depreciation -€401
down €401 (-6.6%), from €6,034 to €5,633
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 | €198,724 | €212,242 | +€13,518 | +6.8% |
| Fixed assets | 21/28 | €62,854 | €57,221 | -€5,633 | -9.0% |
| Tangible fixed assets | 22/27 | €62,854 | €57,221 | -€5,633 | -9.0% |
| Land and buildings | 22 | €61,125 | €56,759 | -€4,366 | -7.1% |
| Plant, machinery and equipment | 23 | €1,009 | €462 | -€547 | -54.2% |
| Furniture and vehicles | 24 | €720 | - | -€720 | |
| Current assets | 29/58 | €135,870 | €155,022 | +€19,151 | +14.1% |
| Amounts receivable within one year | 40/41 | €135,143 | €153,297 | +€18,154 | +13.4% |
| Trade receivables | 40 | €17,212 | €5,497 | -€11,716 | -68.1% |
| Other amounts receivable | 41 | €117,930 | €147,800 | +€29,870 | +25.3% |
| Cash at bank and in hand | 54/58 | €728 | €1,725 | +€997 | +137.0% |
| Total equity and liabilities | 10/49 | €198,724 | €212,242 | +€13,518 | +6.8% |
| Equity | 10/15 | €67,462 | €79,350 | +€11,888 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,143 | €48,030 | +€11,888 | +32.9% |
| 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 | €34,283 | €46,170 | +€11,888 | +34.7% |
| Profit (loss) carried forward | 14 | €12,719 | €12,719 | = | 0.0% |
| Amounts payable | 17/49 | €131,262 | €132,893 | +€1,631 | +1.2% |
| Amounts payable after more than one year | 17 | €52,025 | €46,548 | -€5,478 | -10.5% |
| Financial debts | 170/4 | €52,025 | €46,548 | -€5,478 | -10.5% |
| Amounts payable within one year | 42/48 | €79,237 | €86,345 | +€7,109 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €5,379 | €5,478 | +€99 | +1.8% |
| Trade debts | 44 | €57,011 | €58,891 | +€1,880 | +3.3% |
| Suppliers | 440/4 | €57,011 | €58,891 | +€1,880 | +3.3% |
| Taxes, remuneration and social security | 45 | €16,023 | €21,710 | +€5,687 | +35.5% |
| Taxes | 450/3 | €16,023 | €21,710 | +€5,687 | +35.5% |
| Other amounts payable | 47/48 | €824 | €266 | -€558 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,034 | €5,633 | -€401 | -6.6% |
| Other operating charges | 640/8 | €1,505 | €1,554 | +€49 | +3.2% |
| Gross operating margin | 9900 | €24,438 | €28,348 | +€3,910 | +16.0% |
| Operating profit (loss) | 9901 | €16,898 | €21,160 | +€4,262 | +25.2% |
| Financial income | 75/76B | €1,508 | €2,358 | +€850 | +56.4% |
| Recurring financial income | 75 | €1,508 | €2,358 | +€850 | +56.4% |
| Financial charges | 65/66B | €2,161 | €3,358 | +€1,197 | +55.4% |
| Recurring financial charges | 65 | €2,161 | €3,358 | +€1,197 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €16,245 | €20,160 | +€3,915 | +24.1% |
| Income taxes | 67/77 | €8,896 | €8,272 | -€624 | -7.0% |
| Profit (loss) for the period | 9904 | €7,349 | €11,888 | +€4,539 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,349 | €11,888 | +€4,539 | +61.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.