EXZAKT: 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.
EXZAKT
Largest movements
- Tangible fixed assets -€9,976
down €9,976 (-23.2%), from €42,916 to €32,940
of which Furniture and vehicles: -€9,816
- Receivables within one year -€7,054
down €7,054 (-53.2%), from €13,254 to €6,200
of which Trade receivables: -€7,054
- Cash +€4,124
up €4,124 (+65.1%), from €6,336 to €10,459
mainly Other debts (+€19,416) and Depreciation (+€11,114)
- Profit (loss) carried forward -€23,503
down €23,503 (-106%), from -€22,162 to -€45,665
- Other debts +€19,416
up €19,416 (+37.9%), from €51,179 to €70,595
- Tax, wage and social debts -€18,993
down €18,993 (-94.2%), from €20,164 to €1,170
of which Remuneration and social security: -€16,617
- Advances received +€7,502
new in 2025: €7,502
- Trade debts +€2,668
up €2,668 (+88.3%), from €3,020 to €5,688
- Gross operating margin -€26,380
down €26,380, from €20,466 to -€5,914
- Other operating charges +€5,762
up €5,762 (+1,137%), from €507 to €6,268
- Depreciation +€2,586
up €2,586 (+30.3%), from €8,528 to €11,114
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 | €62,884 | €49,974 | -€12,910 | -20.5% |
| Fixed assets | 21/28 | €42,916 | €32,940 | -€9,976 | -23.2% |
| Tangible fixed assets | 22/27 | €42,916 | €32,940 | -€9,976 | -23.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €42,597 | €32,781 | -€9,816 | -23.0% |
| Other tangible fixed assets | 26 | €319 | €160 | -€159 | -49.9% |
| Current assets | 29/58 | €19,968 | €17,033 | -€2,935 | -14.7% |
| Amounts receivable within one year | 40/41 | €13,254 | €6,200 | -€7,054 | -53.2% |
| Trade receivables | 40 | €13,254 | €6,200 | -€7,054 | -53.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €6,336 | €10,459 | +€4,124 | +65.1% |
| Deferred charges and accrued income | 490/1 | €378 | €374 | -€4 | -1.2% |
| Total equity and liabilities | 10/49 | €62,884 | €49,974 | -€12,910 | -20.5% |
| Equity | 10/15 | -€11,478 | -€34,981 | -€23,503 | -205% |
| Contributions | 10/11 | €6,220 | €6,220 | = | 0.0% |
| Capital | 10 | €6,220 | €6,220 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,330 | €12,330 | = | 0.0% |
| Reserves | 13 | €4,464 | €4,464 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €2,609 | €2,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,162 | -€45,665 | -€23,503 | -106% |
| Amounts payable | 17/49 | €74,362 | €84,955 | +€10,593 | +14.2% |
| Amounts payable within one year | 42/48 | €74,362 | €84,955 | +€10,593 | +14.2% |
| Trade debts | 44 | €3,020 | €5,688 | +€2,668 | +88.3% |
| Suppliers | 440/4 | €3,020 | €5,688 | +€2,668 | +88.3% |
| Advances received on contracts in progress | 46 | - | €7,502 | +€7,502 | |
| Taxes, remuneration and social security | 45 | €20,164 | €1,170 | -€18,993 | -94.2% |
| Taxes | 450/3 | €3,546 | €1,170 | -€2,376 | -67.0% |
| Remuneration and social security | 454/9 | €16,617 | €0 | -€16,617 | -100% |
| Other amounts payable | 47/48 | €51,179 | €70,595 | +€19,416 | +37.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,528 | €11,114 | +€2,586 | +30.3% |
| Other operating charges | 640/8 | €507 | €6,268 | +€5,762 | +1,137% |
| Gross operating margin | 9900 | €20,466 | -€5,914 | -€26,380 | |
| Operating profit (loss) | 9901 | €11,431 | -€23,297 | -€34,728 | |
| Financial charges | 65/66B | €135 | €143 | +€8 | +6.3% |
| Recurring financial charges | 65 | €135 | €143 | +€8 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €11,296 | -€23,440 | -€34,736 | |
| Income taxes | 67/77 | €49 | €63 | +€14 | +29.7% |
| Profit (loss) for the period | 9904 | €11,248 | -€23,503 | -€34,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,248 | -€23,503 | -€34,751 |
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 19 October 2026 via checked.be.