EXENTRA: 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.
EXENTRA
Largest movements
- Intangible fixed assets -€20,000
down €20,000 (-11.7%), from €171,178 to €151,178
- Cash -€15,950
down €15,950 (-20.7%), from €77,162 to €61,212
mainly Net result for the year (-€60,175) and Other debts (-€9,967)
- Receivables within one year -€12,060
down €12,060 (-30.1%), from €40,012 to €27,952
of which Other amounts receivable: -€10,861
- Profit (loss) carried forward -€60,175
down €60,175 (-121%), from -€49,739 to -€109,914
- Accrued charges and deferred income +€12,287
up €12,287 (+154%), from €7,976 to €20,263
- Other debts -€9,967
down €9,967 (-5.0%), from €200,000 to €190,033
- Short-term financial debts +€7,103
new in 2025: €7,103
- Gross operating margin -€69,371
down €69,371 (-35.4%), from €195,880 to €126,509
- Financial charges -€5,945
down €5,945 (-32.7%), from €18,153 to €12,208
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 | €312,273 | €262,727 | -€49,545 | -15.9% |
| Fixed assets | 21/28 | €189,326 | €167,326 | -€22,000 | -11.6% |
| Intangible fixed assets | 21 | €171,178 | €151,178 | -€20,000 | -11.7% |
| Tangible fixed assets | 22/27 | €17,118 | €15,118 | -€2,000 | -11.7% |
| Land and buildings | 22 | €17,118 | €15,118 | -€2,000 | -11.7% |
| Financial fixed assets | 28 | €1,030 | €1,030 | = | 0.0% |
| Current assets | 29/58 | €122,946 | €95,401 | -€27,545 | -22.4% |
| Amounts receivable within one year | 40/41 | €40,012 | €27,952 | -€12,060 | -30.1% |
| Trade receivables | 40 | €29,011 | €27,812 | -€1,199 | -4.1% |
| Other amounts receivable | 41 | €11,001 | €140 | -€10,861 | -98.7% |
| Cash at bank and in hand | 54/58 | €77,162 | €61,212 | -€15,950 | -20.7% |
| Deferred charges and accrued income | 490/1 | €5,773 | €6,238 | +€465 | +8.1% |
| Total equity and liabilities | 10/49 | €312,273 | €262,727 | -€49,545 | -15.9% |
| Equity | 10/15 | €44,121 | -€16,054 | -€60,175 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,739 | -€109,914 | -€60,175 | -121% |
| Amounts payable | 17/49 | €268,152 | €278,781 | +€10,629 | +4.0% |
| Amounts payable within one year | 42/48 | €260,175 | €258,518 | -€1,658 | -0.6% |
| Financial debts | 43 | - | €7,103 | +€7,103 | |
| Credit institutions | 430/8 | - | €7,103 | +€7,103 | |
| Trade debts | 44 | €44,208 | €45,900 | +€1,691 | +3.8% |
| Suppliers | 440/4 | €44,208 | €45,900 | +€1,691 | +3.8% |
| Taxes, remuneration and social security | 45 | €15,967 | €15,482 | -€485 | -3.0% |
| Taxes | 450/3 | - | €505 | +€505 | |
| Remuneration and social security | 454/9 | €15,967 | €14,977 | -€990 | -6.2% |
| Other amounts payable | 47/48 | €200,000 | €190,033 | -€9,967 | -5.0% |
| Accrued charges and deferred income | 492/3 | €7,976 | €20,263 | +€12,287 | +154% |
| Remuneration, social security and pensions | 62 | €151,305 | €152,280 | +€975 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,000 | €22,000 | = | 0.0% |
| Other operating charges | 640/8 | €702 | €707 | +€5 | +0.7% |
| Gross operating margin | 9900 | €195,880 | €126,509 | -€69,371 | -35.4% |
| Operating profit (loss) | 9901 | €21,873 | -€48,478 | -€70,351 | |
| Financial income | 75/76B | €372 | €465 | +€93 | +25.0% |
| Recurring financial income | 75 | €372 | €465 | +€93 | +25.0% |
| Financial charges | 65/66B | €18,153 | €12,208 | -€5,945 | -32.7% |
| Recurring financial charges | 65 | €18,153 | €12,208 | -€5,945 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €4,092 | -€60,221 | -€64,313 | |
| Income taxes | 67/77 | €1,212 | -€46 | -€1,258 | |
| Profit (loss) for the period | 9904 | €2,880 | -€60,175 | -€63,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,880 | -€60,175 | -€63,055 |
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 17 October 2026 via checked.be.