XPERTS IN MOTION: 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.
XPERTS IN MOTION
Largest movements
- Receivables within one year -€47,718
down €47,718 (-79.7%), from €59,858 to €12,139
of which Other amounts receivable: -€35,686
- Cash +€9,476
up €9,476 (+123%), from €7,680 to €17,156
mainly Receivables within one year (+€47,718) and Net result for the year (+€16,621)
- Tangible fixed assets -€5,642
down €5,642 (-26.8%), from €21,076 to €15,434
- Profit (loss) carried forward -€59,768
down €59,768 (-78.2%), from €76,389 to €16,621
- Other debts +€11,595
new in 2025: €11,595
- Tax, wage and social debts +€4,831
up €4,831 (+59.2%), from €8,154 to €12,985
- Gross operating margin -€15,309
down €15,309 (-34.4%), from €44,494 to €29,184
- Taxes -€4,558
down €4,558 (-47.5%), from €9,589 to €5,031
- Depreciation -€3,519
down €3,519 (-35.1%), from €10,036 to €6,517
- Other operating charges -€742
down €742 (-53.8%), from €1,380 to €638
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 | €88,614 | €44,729 | -€43,884 | -49.5% |
| Fixed assets | 21/28 | €21,076 | €15,434 | -€5,642 | -26.8% |
| Tangible fixed assets | 22/27 | €21,076 | €15,434 | -€5,642 | -26.8% |
| Land and buildings | 22 | €13,669 | €11,496 | -€2,173 | -15.9% |
| Plant, machinery and equipment | 23 | €4,522 | €2,507 | -€2,015 | -44.6% |
| Furniture and vehicles | 24 | €2,884 | €1,431 | -€1,454 | -50.4% |
| Current assets | 29/58 | €67,538 | €29,296 | -€38,242 | -56.6% |
| Amounts receivable within one year | 40/41 | €59,858 | €12,139 | -€47,718 | -79.7% |
| Trade receivables | 40 | €22,202 | €10,170 | -€12,032 | -54.2% |
| Other amounts receivable | 41 | €37,655 | €1,969 | -€35,686 | -94.8% |
| Cash at bank and in hand | 54/58 | €7,680 | €17,156 | +€9,476 | +123% |
| Total equity and liabilities | 10/49 | €88,614 | €44,729 | -€43,884 | -49.5% |
| Equity | 10/15 | €78,389 | €18,621 | -€59,768 | -76.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,389 | €16,621 | -€59,768 | -78.2% |
| Amounts payable | 17/49 | €10,224 | €26,108 | +€15,884 | +155% |
| Amounts payable within one year | 42/48 | €10,224 | €26,108 | +€15,884 | +155% |
| Trade debts | 44 | €2,070 | €1,528 | -€542 | -26.2% |
| Suppliers | 440/4 | €2,070 | €1,528 | -€542 | -26.2% |
| Taxes, remuneration and social security | 45 | €8,154 | €12,985 | +€4,831 | +59.2% |
| Taxes | 450/3 | €8,154 | €12,985 | +€4,831 | +59.2% |
| Other amounts payable | 47/48 | - | €11,595 | +€11,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,036 | €6,517 | -€3,519 | -35.1% |
| Other operating charges | 640/8 | €1,380 | €638 | -€742 | -53.8% |
| Gross operating margin | 9900 | €44,494 | €29,184 | -€15,309 | -34.4% |
| Operating profit (loss) | 9901 | €33,078 | €22,029 | -€11,049 | -33.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €113 | €379 | +€266 | +236% |
| Recurring financial charges | 65 | €113 | €379 | +€266 | +236% |
| Profit (loss) for the period before taxes | 9903 | €32,966 | €21,652 | -€11,314 | -34.3% |
| Income taxes | 67/77 | €9,589 | €5,031 | -€4,558 | -47.5% |
| Profit (loss) for the period | 9904 | €23,377 | €16,621 | -€6,755 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,377 | €16,621 | -€6,755 | -28.9% |
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 26 October 2026 via checked.be.