EXPROM: 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.
EXPROM
Largest movements
- Tangible fixed assets +€333,718
up €333,718 (+593.9%), from €56,188 to €389,906
of which Land and buildings: +€333,718
- Receivables within one year -€143,142
down €143,142 (-15.5%), from €920,564 to €777,423
of which Trade receivables: -€334,558
- Receivables after one year -€86,600
down €86,600 (-20.6%), from €421,400 to €334,800
- Cash -€16,910
no longer reported in 2025 (was €16,910)
mainly Investment in fixed assets (net) (-€368,848) and Net result for the year (-€56,015)
- Debts after one year +€174,819
new in 2025: €174,819
- Profit (loss) carried forward -€56,015
down €56,015 (-8.3%), from €674,260 to €618,245
- Trade debts -€35,739
down €35,739 (-90.9%), from €39,315 to €3,576
- Gross operating margin -€130,134
down €130,134, from €83,134 to -€47,001
- Depreciation +€35,130
new in 2025: €35,130
- Taxes -€27,615
down €27,615 (-99.5%), from €27,754 to €139
- Financial income +€10,443
up €10,443 (+37.3%), from €27,970 to €38,413
- Financial charges +€5,575
up €5,575 (+339.8%), from €1,641 to €7,216
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 | €1,416,473 | €1,504,141 | +€87,667 | +6.2% |
| Fixed assets | 21/28 | €56,188 | €389,906 | +€333,718 | +593.9% |
| Tangible fixed assets | 22/27 | €56,188 | €389,906 | +€333,718 | +593.9% |
| Land and buildings | 22 | €50,000 | €383,718 | +€333,718 | +667.4% |
| Other tangible fixed assets | 26 | €6,188 | €6,188 | = | 0.0% |
| Current assets | 29/58 | €1,360,285 | €1,114,235 | -€246,050 | -18.1% |
| Amounts receivable after more than one year | 29 | €421,400 | €334,800 | -€86,600 | -20.6% |
| Other amounts receivable | 291 | €421,400 | €334,800 | -€86,600 | -20.6% |
| Amounts receivable within one year | 40/41 | €920,564 | €777,423 | -€143,142 | -15.5% |
| Trade receivables | 40 | €359,558 | €25,000 | -€334,558 | -93.0% |
| Other amounts receivable | 41 | €561,006 | €752,423 | +€191,417 | +34.1% |
| Cash at bank and in hand | 54/58 | €16,910 | - | -€16,910 | |
| Deferred charges and accrued income | 490/1 | €1,412 | €2,012 | +€601 | +42.6% |
| Total equity and liabilities | 10/49 | €1,416,473 | €1,504,141 | +€87,667 | +6.2% |
| Equity | 10/15 | €1,348,022 | €1,292,007 | -€56,015 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €661,362 | €661,362 | = | 0.0% |
| Distributable reserves | 133 | €661,362 | €661,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | €674,260 | €618,245 | -€56,015 | -8.3% |
| Amounts payable | 17/49 | €68,452 | €212,134 | +€143,683 | +209.9% |
| Amounts payable after more than one year | 17 | - | €174,819 | +€174,819 | |
| Financial debts | 170/4 | - | €174,819 | +€174,819 | |
| Amounts payable within one year | 42/48 | €68,452 | €37,315 | -€31,136 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,698 | +€9,698 | |
| Financial debts | 43 | €11,667 | €8,347 | -€3,320 | -28.5% |
| Credit institutions | 430/8 | €11,667 | €8,347 | -€3,320 | -28.5% |
| Trade debts | 44 | €39,315 | €3,576 | -€35,739 | -90.9% |
| Suppliers | 440/4 | €39,315 | €3,576 | -€35,739 | -90.9% |
| Advances received on contracts in progress | 46 | - | €6,900 | +€6,900 | |
| Taxes, remuneration and social security | 45 | €17,470 | €8,796 | -€8,675 | -49.7% |
| Taxes | 450/3 | €17,470 | €8,796 | -€8,675 | -49.7% |
| Non-recurring operating income | 76A | €207,079 | - | -€207,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35,130 | +€35,130 | |
| Other operating charges | 640/8 | €10,275 | €4,943 | -€5,332 | -51.9% |
| Gross operating margin | 9900 | €83,134 | -€47,001 | -€130,134 | |
| Operating profit (loss) | 9901 | €72,859 | -€87,074 | -€159,932 | |
| Financial income | 75/76B | €27,970 | €38,413 | +€10,443 | +37.3% |
| Recurring financial income | 75 | €27,970 | €38,413 | +€10,443 | +37.3% |
| Financial charges | 65/66B | €1,641 | €7,216 | +€5,575 | +339.8% |
| Recurring financial charges | 65 | €1,641 | €7,216 | +€5,575 | +339.8% |
| Profit (loss) for the period before taxes | 9903 | €99,188 | -€55,877 | -€155,064 | |
| Income taxes | 67/77 | €27,754 | €139 | -€27,615 | -99.5% |
| Profit (loss) for the period | 9904 | €71,434 | -€56,015 | -€127,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,434 | -€56,015 | -€127,449 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.