EXSPAN INTERNATIONAL: 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.
EXSPAN INTERNATIONAL
Largest movements
- Receivables within one year +€84,977
up €84,977 (+364%), from €23,328 to €108,306
of which Other amounts receivable: +€94,006
- Tangible fixed assets +€26,035
up €26,035 (+67.5%), from €38,575 to €64,610
of which Furniture and vehicles: +€45,374
- Other debts +€118,359
up €118,359 (+233%), from €50,751 to €169,110
- Reserves -€32,031
down €32,031 (-57.8%), from €55,427 to €23,396
of which Distributable reserves: -€32,031
- Debts after one year +€28,094
up €28,094 (+460%), from €6,107 to €34,201
- Gross operating margin +€2,102
up €2,102 (+7.2%), from €29,383 to €31,485
- Taxes -€974
down €974 (-78.6%), from €1,239 to €265
- Financial charges +€822
up €822 (+134%), from €612 to €1,434
- Depreciation -€483
down €483 (-1.9%), from €25,298 to €24,815
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 | €140,900 | €253,559 | +€112,659 | +80.0% |
| Fixed assets | 21/28 | €42,325 | €68,360 | +€26,035 | +61.5% |
| Tangible fixed assets | 22/27 | €38,575 | €64,610 | +€26,035 | +67.5% |
| Plant, machinery and equipment | 23 | €3,912 | €2,030 | -€1,882 | -48.1% |
| Furniture and vehicles | 24 | - | €45,374 | +€45,374 | |
| Leasing and similar rights | 25 | €17,305 | €3,837 | -€13,468 | -77.8% |
| Other tangible fixed assets | 26 | €17,358 | €13,369 | -€3,988 | -23.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €98,575 | €185,199 | +€86,624 | +87.9% |
| Amounts receivable within one year | 40/41 | €23,328 | €108,306 | +€84,977 | +364% |
| Trade receivables | 40 | €19,255 | €10,226 | -€9,029 | -46.9% |
| Other amounts receivable | 41 | €4,074 | €98,080 | +€94,006 | +2,308% |
| Cash at bank and in hand | 54/58 | €73,326 | €75,273 | +€1,946 | +2.7% |
| Deferred charges and accrued income | 490/1 | €1,921 | €1,620 | -€300 | -15.6% |
| Total equity and liabilities | 10/49 | €140,900 | €253,559 | +€112,659 | +80.0% |
| Equity | 10/15 | €61,627 | €29,596 | -€32,031 | -52.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,427 | €23,396 | -€32,031 | -57.8% |
| Tax-exempt reserves | 132 | €8,123 | €8,123 | = | 0.0% |
| Distributable reserves | 133 | €47,304 | €15,273 | -€32,031 | -67.7% |
| Amounts payable | 17/49 | €79,273 | €223,963 | +€144,690 | +183% |
| Amounts payable after more than one year | 17 | €6,107 | €34,201 | +€28,094 | +460% |
| Financial debts | 170/4 | €6,107 | €34,201 | +€28,094 | +460% |
| Amounts payable within one year | 42/48 | €73,166 | €189,762 | +€116,596 | +159% |
| Current portion of amounts payable after more than one year | 42 | €13,751 | €11,284 | -€2,467 | -17.9% |
| Trade debts | 44 | €3,869 | €4,285 | +€416 | +10.7% |
| Suppliers | 440/4 | €3,869 | €4,285 | +€416 | +10.7% |
| Taxes, remuneration and social security | 45 | €4,794 | €5,083 | +€289 | +6.0% |
| Taxes | 450/3 | €4,794 | €5,083 | +€289 | +6.0% |
| Other amounts payable | 47/48 | €50,751 | €169,110 | +€118,359 | +233% |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,298 | €24,815 | -€483 | -1.9% |
| Other operating charges | 640/8 | €2,103 | €2,299 | +€196 | +9.3% |
| Gross operating margin | 9900 | €29,383 | €31,485 | +€2,102 | +7.2% |
| Operating profit (loss) | 9901 | €1,982 | €4,371 | +€2,389 | +121% |
| Financial income | 75/76B | €299 | €291 | -€8 | -2.6% |
| Recurring financial income | 75 | €299 | €291 | -€8 | -2.6% |
| Financial charges | 65/66B | €612 | €1,434 | +€822 | +134% |
| Recurring financial charges | 65 | €612 | €1,434 | +€822 | +134% |
| Profit (loss) for the period before taxes | 9903 | €1,669 | €3,228 | +€1,560 | +93.5% |
| Income taxes | 67/77 | €1,239 | €265 | -€974 | -78.6% |
| Profit (loss) for the period | 9904 | €430 | €2,963 | +€2,533 | +589% |
| Profit (loss) for the period to be appropriated | 9905 | €430 | €2,963 | +€2,533 | +589% |
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 23 October 2026 via checked.be.