Effective Experiences: 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.
Effective Experiences
Largest movements
- Cash -€60,107
down €60,107 (-43.4%), from €138,457 to €78,350
mainly Provisions (-€55,285) and Current investments (-€30,000)
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€28,203
up €28,203 (+3,067%), from €920 to €29,122
of which Trade receivables: +€29,040
- Tangible fixed assets +€6,092
up €6,092 (+908%), from €671 to €6,762
- Deferred charges and accrued income +€1,559
new in 2025: €1,559
- Profit (loss) carried forward +€72,045
no longer reported in 2025 (was -€72,045)
- Provisions -€55,285
no longer reported in 2025 (was €55,285)
- Reserves -€20,030
down €20,030 (-14.7%), from €136,377 to €116,347
of which Distributable reserves: -€20,030
- Tax, wage and social debts +€9,395
up €9,395 (+27,510%), from €34 to €9,429
of which Taxes: +€6,785
- Other debts -€3,731
down €3,731 (-59.9%), from €6,226 to €2,495
- Gross operating margin +€112,610
up €112,610, from -€30,105 to €82,505
- Taxes +€3,151
up €3,151 (+2,591%), from €122 to €3,273
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 | €140,047 | €145,794 | +€5,746 | +4.1% |
| Fixed assets | 21/28 | €671 | €6,762 | +€6,092 | +908% |
| Tangible fixed assets | 22/27 | €671 | €6,762 | +€6,092 | +908% |
| Furniture and vehicles | 24 | €671 | €6,762 | +€6,092 | +908% |
| Current assets | 29/58 | €139,377 | €139,031 | -€345 | -0.2% |
| Amounts receivable within one year | 40/41 | €920 | €29,122 | +€28,203 | +3,067% |
| Trade receivables | 40 | - | €29,040 | +€29,040 | |
| Other amounts receivable | 41 | €920 | €82 | -€837 | -91.0% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €138,457 | €78,350 | -€60,107 | -43.4% |
| Deferred charges and accrued income | 490/1 | - | €1,559 | +€1,559 | |
| Total equity and liabilities | 10/49 | €140,047 | €145,794 | +€5,746 | +4.1% |
| Equity | 10/15 | €76,732 | €128,747 | +€52,015 | +67.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €136,377 | €116,347 | -€20,030 | -14.7% |
| Tax-exempt reserves | 132 | €107 | €107 | = | 0.0% |
| Distributable reserves | 133 | €136,270 | €116,239 | -€20,030 | -14.7% |
| Profit (loss) carried forward | 14 | -€72,045 | - | +€72,045 | |
| Provisions and deferred taxes | 16 | €55,285 | - | -€55,285 | |
| Provisions for liabilities and charges | 160/5 | €55,285 | - | -€55,285 | |
| Other liabilities and charges | 164/5 | €55,285 | - | -€55,285 | |
| Amounts payable | 17/49 | €8,030 | €17,047 | +€9,017 | +112% |
| Amounts payable within one year | 42/48 | €8,030 | €17,047 | +€9,017 | +112% |
| Trade debts | 44 | €1,770 | €5,123 | +€3,353 | +189% |
| Suppliers | 440/4 | €1,770 | €5,123 | +€3,353 | +189% |
| Taxes, remuneration and social security | 45 | €34 | €9,429 | +€9,395 | +27,510% |
| Taxes | 450/3 | €34 | €6,819 | +€6,785 | +19,867% |
| Remuneration and social security | 454/9 | - | €2,610 | +€2,610 | |
| Other amounts payable | 47/48 | €6,226 | €2,495 | -€3,731 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €627 | €504 | -€123 | -19.6% |
| Other operating charges | 640/8 | €582 | €449 | -€133 | -22.8% |
| Gross operating margin | 9900 | -€30,105 | €82,505 | +€112,610 | |
| Operating profit (loss) | 9901 | -€31,314 | €81,552 | +€112,866 | |
| Financial income | 75/76B | €1,485 | €1,183 | -€302 | -20.3% |
| Recurring financial income | 75 | €1,485 | €1,183 | -€302 | -20.3% |
| Financial charges | 65/66B | €459 | €346 | -€113 | -24.7% |
| Recurring financial charges | 65 | €459 | €346 | -€113 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,287 | €82,390 | +€112,677 | |
| Income taxes | 67/77 | €122 | €3,273 | +€3,151 | +2,591% |
| Profit (loss) for the period | 9904 | -€30,409 | €79,117 | +€109,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,409 | €79,117 | +€109,526 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.