EXPRO: 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.
EXPRO
Largest movements
- Cash -€74,914
down €74,914 (-23.6%), from €318,043 to €243,129
mainly Receivables within one year (-€59,272) and Net result for the year (-€30,914)
- Receivables within one year +€59,272
up €59,272 (+49.6%), from €119,552 to €178,824
of which Trade receivables: +€51,143
- Stocks and contracts -€22,797
down €22,797 (-100%), from €22,797 to €0
- Profit (loss) carried forward -€30,914
down €30,914 (-14.5%), from €213,427 to €182,513
- Other debts -€7,770
down €7,770 (-14.2%), from €54,907 to €47,137
- Turnover +€106,323
up €106,323 (+71.0%), from €149,735 to €256,058
- Staff costs +€84,415
up €84,415 (+70.7%), from €119,328 to €203,743
- Purchases and services +€56,062
up €56,062 (+236%), from €23,768 to €79,830
- Gross operating margin +€50,260
up €50,260 (+39.9%), from €125,967 to €176,228
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 | €460,392 | €423,615 | -€36,777 | -8.0% |
| Current assets | 29/58 | €460,392 | €423,615 | -€36,777 | -8.0% |
| Stocks and contracts in progress | 3 | €22,797 | €0 | -€22,797 | -100% |
| Stocks | 30/36 | €22,797 | €0 | -€22,797 | -100% |
| Amounts receivable within one year | 40/41 | €119,552 | €178,824 | +€59,272 | +49.6% |
| Trade receivables | 40 | €47,266 | €98,409 | +€51,143 | +108% |
| Other amounts receivable | 41 | €72,286 | €80,415 | +€8,130 | +11.2% |
| Cash at bank and in hand | 54/58 | €318,043 | €243,129 | -€74,914 | -23.6% |
| Deferred charges and accrued income | 490/1 | - | €1,661 | +€1,661 | |
| Total equity and liabilities | 10/49 | €460,392 | €423,615 | -€36,777 | -8.0% |
| Equity | 10/15 | €380,813 | €349,900 | -€30,914 | -8.1% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €43,387 | €43,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,427 | €182,513 | -€30,914 | -14.5% |
| Amounts payable | 17/49 | €79,579 | €73,715 | -€5,864 | -7.4% |
| Amounts payable within one year | 42/48 | €79,579 | €73,715 | -€5,864 | -7.4% |
| Trade debts | 44 | €2,295 | €930 | -€1,366 | -59.5% |
| Suppliers | 440/4 | €2,295 | €930 | -€1,366 | -59.5% |
| Taxes, remuneration and social security | 45 | €22,377 | €25,649 | +€3,272 | +14.6% |
| Taxes | 450/3 | €7,435 | €7,321 | -€114 | -1.5% |
| Remuneration and social security | 454/9 | €14,942 | €18,328 | +€3,386 | +22.7% |
| Other amounts payable | 47/48 | €54,907 | €47,137 | -€7,770 | -14.2% |
| Turnover | 70 | €149,735 | €256,058 | +€106,323 | +71.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,768 | €79,830 | +€56,062 | +236% |
| Remuneration, social security and pensions | 62 | €119,328 | €203,743 | +€84,415 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €2,294 | €100 | -€2,194 | -95.6% |
| Gross operating margin | 9900 | €125,967 | €176,228 | +€50,260 | +39.9% |
| Operating profit (loss) | 9901 | €4,345 | -€27,616 | -€31,960 | |
| Financial income | 75/76B | €89 | €2 | -€87 | -98.2% |
| Recurring financial income | 75 | €89 | €2 | -€87 | -98.2% |
| Financial charges | 65/66B | €4,641 | €3,326 | -€1,314 | -28.3% |
| Recurring financial charges | 65 | €4,641 | €3,326 | -€1,314 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€207 | -€30,940 | -€30,733 | -14,822% |
| Income taxes | 67/77 | €27 | -€27 | -€53 | |
| Profit (loss) for the period | 9904 | -€234 | -€30,914 | -€30,680 | -13,113% |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | -€30,914 | -€30,680 | -13,113% |
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 13 October 2026 via checked.be.