EXSIGHT: 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.
EXSIGHT
Largest movements
- Cash -€54,648
down €54,648 (-52.0%), from €105,097 to €50,450
mainly Contributions, distributions and other (-€78,633) and Other debts (-€18,075)
- Receivables within one year +€5,048
up €5,048 (+29.5%), from €17,101 to €22,149
of which Trade receivables: +€4,235
- Tangible fixed assets -€2,877
down €2,877 (-12.3%), from €23,301 to €20,424
of which Furniture and vehicles: -€2,539
- Deferred charges and accrued income +€2,549
up €2,549 (+311%), from €820 to €3,369
- Reserves -€32,500
down €32,500 (-44.6%), from €72,800 to €40,300
- Other debts -€18,075
down €18,075 (-30.7%), from €58,910 to €40,835
- Tax, wage and social debts +€1,877
up €1,877 (+17.4%), from €10,767 to €12,643
- Gross operating margin -€13,740
down €13,740 (-16.7%), from €82,166 to €68,426
- Taxes -€3,363
down €3,363 (-21.2%), from €15,895 to €12,532
- Depreciation +€1,143
up €1,143 (+18.6%), from €6,150 to €7,293
- Financial charges +€1,084
up €1,084 (+960%), from €113 to €1,197
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 | €146,320 | €96,392 | -€49,928 | -34.1% |
| Fixed assets | 21/28 | €23,301 | €20,424 | -€2,877 | -12.3% |
| Tangible fixed assets | 22/27 | €23,301 | €20,424 | -€2,877 | -12.3% |
| Land and buildings | 22 | €4,898 | €4,401 | -€498 | -10.2% |
| Plant, machinery and equipment | 23 | €819 | €978 | +€159 | +19.4% |
| Furniture and vehicles | 24 | €17,584 | €15,046 | -€2,539 | -14.4% |
| Current assets | 29/58 | €123,018 | €75,968 | -€47,051 | -38.2% |
| Amounts receivable within one year | 40/41 | €17,101 | €22,149 | +€5,048 | +29.5% |
| Trade receivables | 40 | €14,520 | €18,755 | +€4,235 | +29.2% |
| Other amounts receivable | 41 | €2,581 | €3,394 | +€813 | +31.5% |
| Cash at bank and in hand | 54/58 | €105,097 | €50,450 | -€54,648 | -52.0% |
| Deferred charges and accrued income | 490/1 | €820 | €3,369 | +€2,549 | +311% |
| Total equity and liabilities | 10/49 | €146,320 | €96,392 | -€49,928 | -34.1% |
| Equity | 10/15 | €75,302 | €42,800 | -€32,502 | -43.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €72,800 | €40,300 | -€32,500 | -44.6% |
| Distributable reserves | 133 | €72,800 | €40,300 | -€32,500 | -44.6% |
| Profit (loss) carried forward | 14 | €2 | €0 | -€2 | -100% |
| Amounts payable | 17/49 | €71,018 | €53,592 | -€17,426 | -24.5% |
| Amounts payable within one year | 42/48 | €71,018 | €53,592 | -€17,426 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €28 | +€28 | |
| Credit institutions | 430/8 | - | €28 | +€28 | |
| Trade debts | 44 | €1,341 | €85 | -€1,256 | -93.6% |
| Suppliers | 440/4 | €1,341 | €85 | -€1,256 | -93.6% |
| Taxes, remuneration and social security | 45 | €10,767 | €12,643 | +€1,877 | +17.4% |
| Taxes | 450/3 | €10,767 | €12,643 | +€1,877 | +17.4% |
| Other amounts payable | 47/48 | €58,910 | €40,835 | -€18,075 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,150 | €7,293 | +€1,143 | +18.6% |
| Other operating charges | 640/8 | €1,238 | €1,273 | +€35 | +2.8% |
| Gross operating margin | 9900 | €82,166 | €68,426 | -€13,740 | -16.7% |
| Operating profit (loss) | 9901 | €74,778 | €59,860 | -€14,918 | -19.9% |
| Financial income | 75/76B | €112 | €0 | -€112 | -100.0% |
| Recurring financial income | 75 | €112 | €0 | -€112 | -100.0% |
| Financial charges | 65/66B | €113 | €1,197 | +€1,084 | +960% |
| Recurring financial charges | 65 | €113 | €1,197 | +€1,084 | +960% |
| Profit (loss) for the period before taxes | 9903 | €74,777 | €58,664 | -€16,113 | -21.5% |
| Income taxes | 67/77 | €15,895 | €12,532 | -€3,363 | -21.2% |
| Profit (loss) for the period | 9904 | €58,882 | €46,131 | -€12,751 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,882 | €46,131 | -€12,751 | -21.7% |
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 17 October 2026 via checked.be.