ExpressParts: 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.
ExpressParts
Largest movements
- Stocks and contracts -€179,328
no longer reported in 2025 (was €179,328)
- Tangible fixed assets +€47,610
up €47,610 (+353%), from €13,502 to €61,112
of which Furniture and vehicles: +€52,603
- Receivables within one year +€35,723
up €35,723 (+195%), from €18,298 to €54,021
of which Other amounts receivable: +€25,238
- Profit (loss) carried forward -€87,461
down €87,461 (-66.0%), from €132,484 to €45,023
- Debts after one year +€33,891
new in 2025: €33,891
- Other debts -€28,246
down €28,246 (-70.4%), from €40,115 to €11,869
- Trade debts -€25,071
down €25,071 (-100%), from €25,071 to €0
- Current portion of long-term debt +€13,063
up €13,063 (+313%), from €4,173 to €17,236
- Gross operating margin -€107,509
down €107,509, from €36,822 to -€70,687
- Taxes -€7,784
no longer reported in 2025 (was €7,784)
- Financial charges +€5,752
up €5,752 (+355%), from €1,623 to €7,375
- Depreciation +€4,625
up €4,625 (+114%), from €4,064 to €8,689
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 | €211,127 | €115,133 | -€95,995 | -45.5% |
| Fixed assets | 21/28 | €13,502 | €61,112 | +€47,610 | +353% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €13,502 | €61,112 | +€47,610 | +353% |
| Plant, machinery and equipment | 23 | €6,897 | €1,904 | -€4,993 | -72.4% |
| Furniture and vehicles | 24 | €6,605 | €59,208 | +€52,603 | +796% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €197,626 | €54,021 | -€143,605 | -72.7% |
| Stocks and contracts in progress | 3 | €179,328 | - | -€179,328 | |
| Stocks | 30/36 | €179,328 | - | -€179,328 | |
| Amounts receivable within one year | 40/41 | €18,298 | €54,021 | +€35,723 | +195% |
| Trade receivables | 40 | €1,706 | €12,191 | +€10,485 | +615% |
| Other amounts receivable | 41 | €16,592 | €41,830 | +€25,238 | +152% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €211,127 | €115,133 | -€95,995 | -45.5% |
| Equity | 10/15 | €133,984 | €46,523 | -€87,461 | -65.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,484 | €45,023 | -€87,461 | -66.0% |
| Amounts payable | 17/49 | €77,143 | €68,609 | -€8,534 | -11.1% |
| Amounts payable after more than one year | 17 | - | €33,891 | +€33,891 | |
| Financial debts | 170/4 | - | €33,891 | +€33,891 | |
| Amounts payable within one year | 42/48 | €77,143 | €34,718 | -€42,425 | -55.0% |
| Current portion of amounts payable after more than one year | 42 | €4,173 | €17,236 | +€13,063 | +313% |
| Trade debts | 44 | €25,071 | €0 | -€25,071 | -100% |
| Suppliers | 440/4 | €25,071 | €0 | -€25,071 | -100% |
| Taxes, remuneration and social security | 45 | €7,784 | €5,613 | -€2,171 | -27.9% |
| Taxes | 450/3 | €7,784 | €5,613 | -€2,171 | -27.9% |
| Other amounts payable | 47/48 | €40,115 | €11,869 | -€28,246 | -70.4% |
| Non-recurring operating income | 76A | - | €2,779 | +€2,779 | |
| Remuneration, social security and pensions | 62 | - | €222 | +€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,064 | €8,689 | +€4,625 | +114% |
| Other operating charges | 640/8 | - | €491 | +€491 | |
| Gross operating margin | 9900 | €36,822 | -€70,687 | -€107,509 | |
| Operating profit (loss) | 9901 | €32,758 | -€80,089 | -€112,847 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +782% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +782% |
| Financial charges | 65/66B | €1,623 | €7,375 | +€5,752 | +355% |
| Recurring financial charges | 65 | €1,623 | €7,375 | +€5,752 | +355% |
| Profit (loss) for the period before taxes | 9903 | €31,136 | -€87,461 | -€118,597 | |
| Income taxes | 67/77 | €7,784 | - | -€7,784 | |
| Profit (loss) for the period | 9904 | €23,352 | -€87,461 | -€110,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,352 | -€87,461 | -€110,813 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.