EXCELSIORCASH: 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.
EXCELSIORCASH
Largest movements
- Receivables within one year -€9,994
down €9,994 (-16.7%), from €60,000 to €50,006
- Current investments +€6,950
up €6,950 (+34.7%), from €20,050 to €27,000
- Other debts -€2,447
down €2,447 (-79.9%), from €3,061 to €614
- Profit (loss) carried forward -€1,238
down €1,238 (-0.2%), from -€817,866 to -€819,104
- Financial income +€669
up €669 (+190%), from €352 to €1,021
- Gross operating margin -€123
down €123 (-7.2%), from -€1,709 to -€1,832
- Financial charges +€45
up €45 (+491%), from €9 to €54
- Taxes -€31
down €31, from €5 to -€26
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,934 | €77,249 | -€3,685 | -4.6% |
| Current assets | 29/58 | €80,934 | €77,249 | -€3,685 | -4.6% |
| Amounts receivable within one year | 40/41 | €60,000 | €50,006 | -€9,994 | -16.7% |
| Other amounts receivable | 41 | €60,000 | €50,006 | -€9,994 | -16.7% |
| Current investments | 50/53 | €20,050 | €27,000 | +€6,950 | +34.7% |
| Cash at bank and in hand | 54/58 | €548 | €242 | -€305 | -55.7% |
| Deferred charges and accrued income | 490/1 | €336 | - | -€336 | |
| Total equity and liabilities | 10/49 | €80,934 | €77,249 | -€3,685 | -4.6% |
| Equity | 10/15 | €77,873 | €76,635 | -€1,238 | -1.6% |
| Contributions | 10/11 | €158,652 | €158,652 | = | 0.0% |
| Reserves | 13 | €737,087 | €737,087 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,783 | €29,783 | = | 0.0% |
| Other | 1319 | €29,783 | €29,783 | = | 0.0% |
| Tax-exempt reserves | 132 | €691,439 | €691,439 | = | 0.0% |
| Distributable reserves | 133 | €15,865 | €15,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€817,866 | -€819,104 | -€1,238 | -0.2% |
| Amounts payable | 17/49 | €3,061 | €614 | -€2,447 | -79.9% |
| Amounts payable within one year | 42/48 | €3,061 | €614 | -€2,447 | -79.9% |
| Other amounts payable | 47/48 | €3,061 | €614 | -€2,447 | -79.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,709 | -€1,832 | -€123 | -7.2% |
| Operating profit (loss) | 9901 | -€2,097 | -€2,232 | -€135 | -6.5% |
| Financial income | 75/76B | €352 | €1,021 | +€669 | +190% |
| Recurring financial income | 75 | €352 | €1,021 | +€669 | +190% |
| Financial charges | 65/66B | €9 | €54 | +€45 | +491% |
| Recurring financial charges | 65 | €9 | €54 | +€45 | +491% |
| Profit (loss) for the period before taxes | 9903 | -€1,754 | -€1,265 | +€489 | +27.9% |
| Income taxes | 67/77 | €5 | -€26 | -€31 | |
| Profit (loss) for the period | 9904 | -€1,758 | -€1,238 | +€520 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,758 | -€1,238 | +€520 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.