ExProMa: 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.
ExProMa
Largest movements
- Tangible fixed assets +€8,202
new in 2025: €8,202
of which Furniture and vehicles: +€6,438
- Receivables within one year -€6,933
down €6,933 (-84.9%), from €8,168 to €1,234
- Cash -€3,814
down €3,814 (-24.6%), from €15,513 to €11,698
mainly Investment in fixed assets (net) (-€10,491) and Net result for the year (-€8,700)
- Other debts +€9,816
up €9,816 (+2,400%), from €409 to €10,225
- Profit (loss) carried forward -€8,700
new in 2025: -€8,700
- Tax, wage and social debts -€6,279
down €6,279 (-78.2%), from €8,026 to €1,747
- Trade debts +€2,617
up €2,617 (+371%), from €706 to €3,324
- Gross operating margin -€19,813
down €19,813, from €16,866 to -€2,947
- Depreciation +€2,289
new in 2025: €2,289
- Taxes -€1,965
down €1,965 (-52.9%), from €3,713 to €1,747
- Financial charges +€1,170
up €1,170 (+1,015%), from €115 to €1,285
- Other operating charges +€433
new in 2025: €433
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 | €23,680 | €21,135 | -€2,545 | -10.7% |
| Fixed assets | 21/28 | - | €8,202 | +€8,202 | |
| Tangible fixed assets | 22/27 | - | €8,202 | +€8,202 | |
| Furniture and vehicles | 24 | - | €6,438 | +€6,438 | |
| Other tangible fixed assets | 26 | - | €1,764 | +€1,764 | |
| Current assets | 29/58 | €23,680 | €12,933 | -€10,748 | -45.4% |
| Amounts receivable within one year | 40/41 | €8,168 | €1,234 | -€6,933 | -84.9% |
| Trade receivables | 40 | €8,168 | €1,234 | -€6,933 | -84.9% |
| Cash at bank and in hand | 54/58 | €15,513 | €11,698 | -€3,814 | -24.6% |
| Total equity and liabilities | 10/49 | €23,680 | €21,135 | -€2,545 | -10.7% |
| Equity | 10/15 | €14,539 | €5,839 | -€8,700 | -59.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €13,039 | €13,039 | = | 0.0% |
| Distributable reserves | 133 | €13,039 | €13,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,700 | -€8,700 | |
| Amounts payable | 17/49 | €9,142 | €15,296 | +€6,154 | +67.3% |
| Amounts payable within one year | 42/48 | €9,142 | €15,296 | +€6,154 | +67.3% |
| Trade debts | 44 | €706 | €3,324 | +€2,617 | +371% |
| Suppliers | 440/4 | €706 | €3,324 | +€2,617 | +371% |
| Taxes, remuneration and social security | 45 | €8,026 | €1,747 | -€6,279 | -78.2% |
| Taxes | 450/3 | €8,026 | €1,747 | -€6,279 | -78.2% |
| Other amounts payable | 47/48 | €409 | €10,225 | +€9,816 | +2,400% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,289 | +€2,289 | |
| Other operating charges | 640/8 | - | €433 | +€433 | |
| Gross operating margin | 9900 | €16,866 | -€2,947 | -€19,813 | |
| Operating profit (loss) | 9901 | €16,866 | -€5,669 | -€22,535 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €115 | €1,285 | +€1,170 | +1,015% |
| Recurring financial charges | 65 | €115 | €1,285 | +€1,170 | +1,015% |
| Profit (loss) for the period before taxes | 9903 | €16,751 | -€6,953 | -€23,704 | |
| Income taxes | 67/77 | €3,713 | €1,747 | -€1,965 | -52.9% |
| Profit (loss) for the period | 9904 | €13,039 | -€8,700 | -€21,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,039 | -€8,700 | -€21,738 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.