Experconsult: 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.
What changed
Experconsult
NACE 86.995, Nutrition and dietetics services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€305,029
2024 · €47,045+€257,984
Equity
€2.0m
2024 · €1.7m+€305,029
Cash
€1.5m
2024 · €1.5m-€11,485
Balance sheet total
€2.4m
2024 · €2.2m+€214,623
Largest movements
Assets
- Receivables within one year +€179,088
up €179,088 (+38.3%), from €467,166 to €646,254
of which Trade receivables: +€107,632
- Tangible fixed assets +€79,245
up €79,245 (+4,001%), from €1,981 to €81,226
of which Land and buildings: +€49,844
Equity and liabilities
- Profit (loss) carried forward +€305,029
up €305,029 (+30.0%), from €1.0m to €1.3m
- Tax, wage and social debts -€78,437
down €78,437 (-66.1%), from €118,582 to €40,145
of which Taxes: -€78,767
Income statement
- Services and other goods -€268,596
down €268,596 (-12.6%), from €2.1m to €1.9m
- Write-downs -€146,985
down €146,985, from €94,209 to -€52,776
- Turnover -€130,782
down €130,782 (-4.9%), from €2.7m to €2.5m
- Staff costs +€83,419
up €83,419 (+23.9%), from €348,682 to €432,101
- Financial income +€70,000
new in 2025: €70,000
of which Financial income: +€70,000
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.
Result 2024
€47,045
Turnover
-€130,782
Other operating income
+€15,492
Services and other goods
+€268,596
Staff costs
-€83,419
Depreciation
-€4,869
Write-downs
+€146,985
Other operating charges
-€24,415
Financial income
+€70,000
Financial charges
+€397
Result 2025
€305,029
raises the resultlowers the result
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.
From operations
+€78,587
Investment
-€90,072
Financing
€0
Cash 2024
€1.5m
From operations (derived)
+€78,587
Net result for the year
+€305,029
Depreciation
+€33,232
Receivables within one year
-€179,088
Deferred charges and accrued income
+€9,820
Trade debts
-€6,469
Tax, wage and social debts
-€78,437
Accrued charges and deferred income
-€5,500
Investment (derived)
-€90,072
Investment in fixed assets (net)
-€90,072
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,229,884 | €2,444,507 | +€214,623 | +9.6% |
| Fixed assets | 21/28 | €217,170 | €274,010 | +€56,840 | +26.2% |
| Intangible fixed assets | 21 | €32,749 | €8,584 | -€24,165 | -73.8% |
| Tangible fixed assets | 22/27 | €1,981 | €81,226 | +€79,245 | +4,001% |
| Land and buildings | 22 | - | €49,844 | +€49,844 | |
| Plant, machinery and equipment | 23 | €1,856 | €7,673 | +€5,818 | +313% |
| Furniture and vehicles | 24 | €125 | €0 | -€125 | -100.0% |
| Assets under construction and advance payments | 27 | - | €23,708 | +€23,708 | |
| Financial fixed assets | 28 | €182,440 | €184,200 | +€1,760 | +1.0% |
| Affiliated companies | 280/1 | €174,400 | €174,400 | = | 0.0% |
| Participating interests | 280 | €174,400 | €174,400 | = | 0.0% |
| Other financial fixed assets | 284/8 | €8,040 | €9,800 | +€1,760 | +21.9% |
| Shares | 284 | €5,000 | - | -€5,000 | |
| Amounts receivable and cash guarantees | 285/8 | €3,040 | €9,800 | +€6,760 | +222% |
| Current assets | 29/58 | €2,012,714 | €2,170,497 | +€157,783 | +7.8% |
| Amounts receivable within one year | 40/41 | €467,166 | €646,254 | +€179,088 | +38.3% |
| Trade receivables | 40 | €467,166 | €574,797 | +€107,632 | +23.0% |
| Other amounts receivable | 41 | - | €71,457 | +€71,457 | |
| Cash at bank and in hand | 54/58 | €1,532,899 | €1,521,414 | -€11,485 | -0.7% |
| Deferred charges and accrued income | 490/1 | €12,649 | €2,830 | -€9,820 | -77.6% |
| Total equity and liabilities | 10/49 | €2,229,884 | €2,444,507 | +€214,623 | +9.6% |
| Equity | 10/15 | €1,693,132 | €1,998,161 | +€305,029 | +18.0% |
| Contributions | 10/11 | €676,313 | €676,313 | = | 0.0% |
| Capital | 10 | €676,313 | €676,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,016,819 | €1,321,848 | +€305,029 | +30.0% |
| Amounts payable | 17/49 | €536,752 | €446,346 | -€90,406 | -16.8% |
| Amounts payable within one year | 42/48 | €498,103 | €413,197 | -€84,906 | -17.0% |
| Trade debts | 44 | €379,520 | €373,051 | -€6,469 | -1.7% |
| Suppliers | 440/4 | €379,520 | €373,051 | -€6,469 | -1.7% |
| Taxes, remuneration and social security | 45 | €118,582 | €40,145 | -€78,437 | -66.1% |
| Taxes | 450/3 | €78,767 | - | -€78,767 | |
| Remuneration and social security | 454/9 | €39,816 | €40,145 | +€330 | +0.8% |
| Accrued charges and deferred income | 492/3 | €38,649 | €33,150 | -€5,500 | -14.2% |
| Operating income | 70/76A | €2,675,539 | €2,560,249 | -€115,290 | -4.3% |
| Turnover | 70 | €2,669,554 | €2,538,772 | -€130,782 | -4.9% |
| Other operating income | 74 | €5,985 | €21,477 | +€15,492 | +259% |
| Operating charges | 60/66A | €2,627,687 | €2,324,810 | -€302,877 | -11.5% |
| Services and other goods | 61 | €2,128,073 | €1,859,477 | -€268,596 | -12.6% |
| Remuneration, social security and pensions | 62 | €348,682 | €432,101 | +€83,419 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,363 | €33,232 | +€4,869 | +17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €94,209 | -€52,776 | -€146,985 | |
| Other operating charges | 640/8 | €28,361 | €52,776 | +€24,415 | +86.1% |
| Operating profit (loss) | 9901 | €47,852 | €235,439 | +€187,587 | +392% |
| Financial income | 75/76B | - | €70,000 | +€70,000 | |
| Recurring financial income | 75 | - | €70,000 | +€70,000 | |
| Non-recurring financial income | 76B | - | €70,000 | +€70,000 | |
| Financial charges | 65/66B | €807 | €410 | -€397 | -49.2% |
| Recurring financial charges | 65 | €807 | €410 | -€397 | -49.2% |
| Debt charges | 650 | €485 | - | -€485 | |
| Other financial charges | 652/9 | €322 | €410 | +€88 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €47,045 | €305,029 | +€257,984 | +548% |
| Profit (loss) for the period | 9904 | €47,045 | €305,029 | +€257,984 | +548% |
| Profit (loss) for the period to be appropriated | 9905 | €47,045 | €305,029 | +€257,984 | +548% |
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 17 October 2026 via checked.be.