EXPORTIS: 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.
EXPORTIS
Largest movements
- Current investments +€88,593
up €88,593 (+446.4%), from €19,845 to €108,438
- Receivables within one year +€67,923
up €67,923 (+87.0%), from €78,047 to €145,970
of which Trade receivables: +€47,340
- Tangible fixed assets -€10,651
down €10,651 (-14.6%), from €72,816 to €62,165
of which Furniture and vehicles: -€9,595
- Cash +€5,711
up €5,711 (+8.7%), from €65,927 to €71,638
mainly Net result for the year (+€101,077) and Short-term financial debts (+€33,335)
- Reserves +€101,077
up €101,077 (+67.5%), from €149,729 to €250,807
of which Distributable reserves: +€101,077
- Short-term financial debts +€33,335
up €33,335 (+2382.5%), from €1,399 to €34,734
of which Credit institutions: +€32,615
- Tax, wage and social debts +€28,279
up €28,279 (+50.5%), from €56,029 to €84,308
- Other debts -€7,351
down €7,351 (-100.0%), from €7,351 to €0
- Financial income +€41,726
up €41,726 (+542.9%), from €7,686 to €49,412
- Gross operating margin +€30,844
up €30,844 (+23.4%), from €131,766 to €162,610
- Taxes +€25,048
up €25,048 (+71.4%), from €35,094 to €60,142
- Financial charges +€11,591
up €11,591 (+57.5%), from €20,144 to €31,735
- Other operating charges -€6,005
down €6,005 (-74.3%), from €8,078 to €2,072
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,791 | €403,393 | +€147,602 | +57.7% |
| Fixed assets | 21/28 | €73,016 | €62,365 | -€10,651 | -14.6% |
| Tangible fixed assets | 22/27 | €72,816 | €62,165 | -€10,651 | -14.6% |
| Furniture and vehicles | 24 | €36,198 | €26,602 | -€9,595 | -26.5% |
| Other tangible fixed assets | 26 | €36,618 | €35,563 | -€1,055 | -2.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €182,776 | €341,028 | +€158,252 | +86.6% |
| Stocks and contracts in progress | 3 | €8,000 | €8,000 | = | 0.0% |
| Stocks | 30/36 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,047 | €145,970 | +€67,923 | +87.0% |
| Trade receivables | 40 | €36,893 | €84,234 | +€47,340 | +128.3% |
| Other amounts receivable | 41 | €41,153 | €61,737 | +€20,583 | +50.0% |
| Current investments | 50/53 | €19,845 | €108,438 | +€88,593 | +446.4% |
| Cash at bank and in hand | 54/58 | €65,927 | €71,638 | +€5,711 | +8.7% |
| Deferred charges and accrued income | 490/1 | €10,957 | €6,982 | -€3,975 | -36.3% |
| Total equity and liabilities | 10/49 | €255,791 | €403,393 | +€147,602 | +57.7% |
| Equity | 10/15 | €157,729 | €258,807 | +€101,077 | +64.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €149,729 | €250,807 | +€101,077 | +67.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €149,729 | €250,807 | +€101,077 | +67.5% |
| Amounts payable | 17/49 | €98,062 | €144,586 | +€46,525 | +47.4% |
| Amounts payable after more than one year | 17 | €23,968 | €20,120 | -€3,848 | -16.1% |
| Financial debts | 170/4 | €23,968 | €20,120 | -€3,848 | -16.1% |
| Amounts payable within one year | 42/48 | €74,041 | €124,310 | +€50,269 | +67.9% |
| Current portion of amounts payable after more than one year | 42 | €5,195 | €3,848 | -€1,347 | -25.9% |
| Financial debts | 43 | €1,399 | €34,734 | +€33,335 | +2382.5% |
| Credit institutions | 430/8 | €1,399 | €34,014 | +€32,615 | +2331.0% |
| Other loans | 439 | - | €720 | +€720 | |
| Trade debts | 44 | €4,067 | €1,420 | -€2,647 | -65.1% |
| Suppliers | 440/4 | €4,067 | €1,420 | -€2,647 | -65.1% |
| Taxes, remuneration and social security | 45 | €56,029 | €84,308 | +€28,279 | +50.5% |
| Taxes | 450/3 | €56,029 | €84,308 | +€28,279 | +50.5% |
| Other amounts payable | 47/48 | €7,351 | €0 | -€7,351 | -100.0% |
| Accrued charges and deferred income | 492/3 | €53 | €156 | +€103 | +195.6% |
| Non-recurring operating income | 76A | €7,413 | €0 | -€7,413 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,638 | €16,995 | +€2,357 | +16.1% |
| Other operating charges | 640/8 | €8,078 | €2,072 | -€6,005 | -74.3% |
| Gross operating margin | 9900 | €131,766 | €162,610 | +€30,844 | +23.4% |
| Operating profit (loss) | 9901 | €109,051 | €143,543 | +€34,492 | +31.6% |
| Financial income | 75/76B | €7,686 | €49,412 | +€41,726 | +542.9% |
| Recurring financial income | 75 | €7,686 | €49,412 | +€41,726 | +542.9% |
| Financial charges | 65/66B | €20,144 | €31,735 | +€11,591 | +57.5% |
| Recurring financial charges | 65 | €20,144 | €31,735 | +€11,591 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €96,593 | €161,219 | +€64,627 | +66.9% |
| Income taxes | 67/77 | €35,094 | €60,142 | +€25,048 | +71.4% |
| Profit (loss) for the period | 9904 | €61,499 | €101,077 | +€39,579 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,499 | €101,077 | +€39,579 | +64.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.