XPERT SERVICE: 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.
XPERT SERVICE
Largest movements
- Receivables within one year -€51,267
down €51,267 (-72.4%), from €70,767 to €19,499
of which Trade receivables: -€51,287
- Cash -€36,520
down €36,520 (-52.0%), from €70,182 to €33,661
mainly Trade debts (-€27,310) and Net result for the year (-€22,225)
- Deferred charges and accrued income +€11,524
up €11,524 (+1164.1%), from €990 to €12,514
- Trade debts -€27,310
down €27,310 (-71.6%), from €38,169 to €10,859
- Profit (loss) carried forward -€22,225
down €22,225 (-88.1%), from €25,238 to €3,013
- Tax, wage and social debts -€21,926
down €21,926 (-66.1%), from €33,181 to €11,256
of which Taxes: -€13,023
- Other debts -€7,384
no longer reported in 2025 (was €7,384)
- Gross operating margin -€114,767
down €114,767, from €100,821 to -€13,946
- Staff costs -€83,483
down €83,483 (-99.8%), from €83,630 to €147
- Taxes -€2,765
down €2,765 (-93.0%), from €2,974 to €209
- Financial charges +€1,267
up €1,267 (+37.8%), from €3,349 to €4,615
- Depreciation +€1,224
up €1,224 (+1100.0%), from €111 to €1,336
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.
Cash bridge derived
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 | €145,834 | €68,235 | -€77,600 | -53.2% |
| Fixed assets | 21/28 | €3,896 | €2,560 | -€1,336 | -34.3% |
| Tangible fixed assets | 22/27 | €3,896 | €2,560 | -€1,336 | -34.3% |
| Furniture and vehicles | 24 | €3,896 | €2,560 | -€1,336 | -34.3% |
| Current assets | 29/58 | €141,938 | €65,675 | -€76,264 | -53.7% |
| Amounts receivable within one year | 40/41 | €70,767 | €19,499 | -€51,267 | -72.4% |
| Trade receivables | 40 | €70,767 | €19,479 | -€51,287 | -72.5% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €70,182 | €33,661 | -€36,520 | -52.0% |
| Deferred charges and accrued income | 490/1 | €990 | €12,514 | +€11,524 | +1164.1% |
| Total equity and liabilities | 10/49 | €145,834 | €68,235 | -€77,600 | -53.2% |
| Equity | 10/15 | €67,101 | €44,876 | -€22,225 | -33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,263 | €23,263 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €13,263 | €13,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,238 | €3,013 | -€22,225 | -88.1% |
| Amounts payable | 17/49 | €78,734 | €23,359 | -€55,375 | -70.3% |
| Amounts payable within one year | 42/48 | €78,734 | €22,114 | -€56,620 | -71.9% |
| Trade debts | 44 | €38,169 | €10,859 | -€27,310 | -71.6% |
| Suppliers | 440/4 | €38,169 | €10,859 | -€27,310 | -71.6% |
| Taxes, remuneration and social security | 45 | €33,181 | €11,256 | -€21,926 | -66.1% |
| Taxes | 450/3 | €24,278 | €11,256 | -€13,023 | -53.6% |
| Remuneration and social security | 454/9 | €8,903 | - | -€8,903 | |
| Other amounts payable | 47/48 | €7,384 | - | -€7,384 | |
| Accrued charges and deferred income | 492/3 | - | €1,245 | +€1,245 | |
| Remuneration, social security and pensions | 62 | €83,630 | €147 | -€83,483 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111 | €1,336 | +€1,224 | +1100.0% |
| Other operating charges | 640/8 | €3,175 | €2,200 | -€975 | -30.7% |
| Gross operating margin | 9900 | €100,821 | -€13,946 | -€114,767 | |
| Operating profit (loss) | 9901 | €13,905 | -€17,629 | -€31,534 | |
| Financial income | 75/76B | €79 | €228 | +€148 | +186.3% |
| Recurring financial income | 75 | €79 | €228 | +€148 | +186.3% |
| Financial charges | 65/66B | €3,349 | €4,615 | +€1,267 | +37.8% |
| Recurring financial charges | 65 | €3,349 | €4,615 | +€1,267 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €10,636 | -€22,016 | -€32,652 | |
| Income taxes | 67/77 | €2,974 | €209 | -€2,765 | -93.0% |
| Profit (loss) for the period | 9904 | €7,662 | -€22,225 | -€29,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,662 | -€22,225 | -€29,887 |
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 9 October 2026 via checked.be.