EXS CONSULT: 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.
EXS CONSULT
Largest movements
- Cash +€67,527
up €67,527 (+102%), from €66,189 to €133,716
mainly Net result for the year (+€68,656) and Depreciation (+€1,686)
- Tangible fixed assets -€1,686
down €1,686 (-93.4%), from €1,805 to €120
- Reserves +€83,142
up €83,142 (+144%), from €57,722 to €140,863
of which Distributable reserves: +€83,142
- Profit (loss) carried forward -€14,485
no longer reported in 2025 (was €14,485)
- Tax, wage and social debts -€3,039
down €3,039 (-92.2%), from €3,295 to €256
- Gross operating margin +€62,714
up €62,714 (+168%), from €37,227 to €99,941
- Taxes +€18,823
up €18,823 (+194%), from €9,718 to €28,541
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 | €98,678 | €164,544 | +€65,866 | +66.7% |
| Fixed assets | 21/28 | €1,805 | €120 | -€1,686 | -93.4% |
| Tangible fixed assets | 22/27 | €1,805 | €120 | -€1,686 | -93.4% |
| Plant, machinery and equipment | 23 | €1,805 | €120 | -€1,686 | -93.4% |
| Current assets | 29/58 | €96,873 | €164,425 | +€67,552 | +69.7% |
| Amounts receivable within one year | 40/41 | €30,683 | €30,708 | +€25 | +0.1% |
| Trade receivables | 40 | €26,609 | €30,708 | +€4,099 | +15.4% |
| Other amounts receivable | 41 | €4,074 | - | -€4,074 | |
| Cash at bank and in hand | 54/58 | €66,189 | €133,716 | +€67,527 | +102% |
| Total equity and liabilities | 10/49 | €98,678 | €164,544 | +€65,866 | +66.7% |
| Equity | 10/15 | €84,607 | €153,263 | +€68,656 | +81.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,722 | €140,863 | +€83,142 | +144% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,862 | €139,003 | +€83,142 | +149% |
| Profit (loss) carried forward | 14 | €14,485 | - | -€14,485 | |
| Amounts payable | 17/49 | €14,071 | €11,281 | -€2,790 | -19.8% |
| Amounts payable within one year | 42/48 | €13,241 | €10,571 | -€2,670 | -20.2% |
| Financial debts | 43 | €0 | - | -€0 | |
| Credit institutions | 430/8 | €0 | - | -€0 | |
| Trade debts | 44 | €1,298 | €772 | -€526 | -40.5% |
| Suppliers | 440/4 | €1,298 | €772 | -€526 | -40.5% |
| Taxes, remuneration and social security | 45 | €3,295 | €256 | -€3,039 | -92.2% |
| Taxes | 450/3 | €3,295 | €256 | -€3,039 | -92.2% |
| Other amounts payable | 47/48 | €8,648 | €9,543 | +€895 | +10.3% |
| Accrued charges and deferred income | 492/3 | €830 | €710 | -€120 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,266 | €1,686 | -€580 | -25.6% |
| Other operating charges | 640/8 | €1,382 | €862 | -€520 | -37.6% |
| Gross operating margin | 9900 | €37,227 | €99,941 | +€62,714 | +168% |
| Operating profit (loss) | 9901 | €33,579 | €97,393 | +€63,814 | +190% |
| Financial income | 75/76B | €2 | €1 | -€1 | -60.9% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -60.9% |
| Financial charges | 65/66B | €890 | €196 | -€694 | -78.0% |
| Recurring financial charges | 65 | €890 | €196 | -€694 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €32,691 | €97,198 | +€64,507 | +197% |
| Income taxes | 67/77 | €9,718 | €28,541 | +€18,823 | +194% |
| Profit (loss) for the period | 9904 | €22,972 | €68,656 | +€45,684 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €22,972 | €68,656 | +€45,684 | +199% |
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 25 October 2026 via checked.be.