XPERTI: what changed
Two fiscal 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.
XPERTI
Largest movements
- Receivables within one year -€11,668
down €11,668 (-65.7%), from €17,765 to €6,097
of which Trade receivables: -€5,918
- Intangible fixed assets -€11,483
down €11,483 (-46.4%), from €24,731 to €13,249
- Cash -€474
down €474 (-83.8%), from €565 to €91
mainly Trade debts (-€14,512) and Net result for the year (-€8,125)
- Trade debts -€14,512
no longer reported in 2025 (was €14,512)
- Profit (loss) carried forward -€8,125
down €8,125 (-13.6%), from -€59,700 to -€67,826
- Other debts -€1,421
down €1,421 (-2.1%), from €68,250 to €66,829
- Tax, wage and social debts +€434
new in 2025: €434
- Gross operating margin +€8,052
up €8,052, from -€3,911 to €4,141
- Depreciation -€2,985
down €2,985 (-20.6%), from €14,468 to €11,483
- Financial charges +€331
new in 2025: €331
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 | €43,062 | €19,437 | -€23,624 | -54.9% |
| Fixed assets | 21/28 | €24,731 | €13,249 | -€11,483 | -46.4% |
| Intangible fixed assets | 21 | €24,731 | €13,249 | -€11,483 | -46.4% |
| Current assets | 29/58 | €18,330 | €6,189 | -€12,142 | -66.2% |
| Amounts receivable within one year | 40/41 | €17,765 | €6,097 | -€11,668 | -65.7% |
| Trade receivables | 40 | €12,015 | €6,097 | -€5,918 | -49.3% |
| Other amounts receivable | 41 | €5,750 | - | -€5,750 | |
| Cash at bank and in hand | 54/58 | €565 | €91 | -€474 | -83.8% |
| Total equity and liabilities | 10/49 | €43,062 | €19,437 | -€23,624 | -54.9% |
| Equity | 10/15 | -€39,700 | -€47,826 | -€8,125 | -20.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,700 | -€67,826 | -€8,125 | -13.6% |
| Amounts payable | 17/49 | €82,762 | €67,263 | -€15,499 | -18.7% |
| Amounts payable within one year | 42/48 | €82,762 | €67,263 | -€15,499 | -18.7% |
| Trade debts | 44 | €14,512 | - | -€14,512 | |
| Suppliers | 440/4 | €14,512 | - | -€14,512 | |
| Taxes, remuneration and social security | 45 | - | €434 | +€434 | |
| Taxes | 450/3 | - | €434 | +€434 | |
| Other amounts payable | 47/48 | €68,250 | €66,829 | -€1,421 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,468 | €11,483 | -€2,985 | -20.6% |
| Other operating charges | 640/8 | €448 | €453 | +€5 | +1.1% |
| Gross operating margin | 9900 | -€3,911 | €4,141 | +€8,052 | |
| Operating profit (loss) | 9901 | -€18,827 | -€7,794 | +€11,033 | +58.6% |
| Financial charges | 65/66B | - | €331 | +€331 | |
| Recurring financial charges | 65 | - | €331 | +€331 | |
| Profit (loss) for the period before taxes | 9903 | -€18,827 | -€8,125 | +€10,702 | +56.8% |
| Profit (loss) for the period | 9904 | -€18,827 | -€8,125 | +€10,702 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,827 | -€8,125 | +€10,702 | +56.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.