EXTER: what changed
Two fiscal 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.
EXTER
Largest movements
- Cash -€40,723
down €40,723 (-58.4%), from €69,745 to €29,022
mainly Other debts (-€28,312) and Current portion of long-term debt (-€12,719)
- Tangible fixed assets -€13,148
down €13,148 (-3.7%), from €352,818 to €339,671
of which Furniture and vehicles: -€16,008
- Other debts -€28,312
down €28,312 (-20.9%), from €135,692 to €107,380
- Current portion of long-term debt -€12,719
down €12,719 (-61.6%), from €20,647 to €7,928
- Debts after one year -€12,288
down €12,288 (-33.7%), from €36,492 to €24,204
- Tax, wage and social debts -€8,422
down €8,422 (-92.3%), from €9,125 to €702
- Gross operating margin +€9,202
up €9,202 (+94.8%), from €9,709 to €18,911
- Financial income +€3,358
up €3,358 (+223845.3%), from €2 to €3,359
- Depreciation -€3,016
down €3,016 (-14.7%), from €20,484 to €17,468
- Financial charges +€716
up €716 (+84.3%), from €850 to €1,565
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.
Cash bridge derived
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 | €533,366 | €474,476 | -€58,890 | -11.0% |
| Fixed assets | 21/28 | €352,818 | €339,671 | -€13,148 | -3.7% |
| Tangible fixed assets | 22/27 | €352,818 | €339,671 | -€13,148 | -3.7% |
| Land and buildings | 22 | €278,957 | €280,002 | +€1,045 | +0.4% |
| Plant, machinery and equipment | 23 | €691 | €2,506 | +€1,816 | +262.9% |
| Furniture and vehicles | 24 | €73,171 | €57,163 | -€16,008 | -21.9% |
| Current assets | 29/58 | €180,547 | €134,805 | -€45,742 | -25.3% |
| Amounts receivable within one year | 40/41 | €8,565 | €4,165 | -€4,400 | -51.4% |
| Trade receivables | 40 | €6,503 | €2,899 | -€3,604 | -55.4% |
| Other amounts receivable | 41 | €2,062 | €1,266 | -€796 | -38.6% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,745 | €29,022 | -€40,723 | -58.4% |
| Deferred charges and accrued income | 490/1 | €2,237 | €1,618 | -€619 | -27.7% |
| Total equity and liabilities | 10/49 | €533,366 | €474,476 | -€58,890 | -11.0% |
| Equity | 10/15 | €329,577 | €329,697 | +€120 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €342,715 | €342,715 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €342,715 | €342,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,338 | -€19,219 | +€120 | +0.6% |
| Amounts payable | 17/49 | €203,788 | €144,779 | -€59,010 | -29.0% |
| Amounts payable after more than one year | 17 | €36,492 | €24,204 | -€12,288 | -33.7% |
| Financial debts | 170/4 | €36,492 | €24,204 | -€12,288 | -33.7% |
| Amounts payable within one year | 42/48 | €167,296 | €120,575 | -€46,721 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €20,647 | €7,928 | -€12,719 | -61.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,834 | €4,565 | +€2,732 | +149.0% |
| Suppliers | 440/4 | €1,834 | €4,565 | +€2,732 | +149.0% |
| Taxes, remuneration and social security | 45 | €9,125 | €702 | -€8,422 | -92.3% |
| Taxes | 450/3 | €9,125 | €702 | -€8,422 | -92.3% |
| Other amounts payable | 47/48 | €135,692 | €107,380 | -€28,312 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,484 | €17,468 | -€3,016 | -14.7% |
| Other operating charges | 640/8 | €2,975 | €3,117 | +€142 | +4.8% |
| Non-recurring operating charges | 66A | €4,740 | €0 | -€4,740 | -100.0% |
| Gross operating margin | 9900 | €9,709 | €18,911 | +€9,202 | +94.8% |
| Operating profit (loss) | 9901 | -€18,490 | -€1,674 | +€16,816 | +90.9% |
| Financial income | 75/76B | €2 | €3,359 | +€3,358 | +223845.3% |
| Recurring financial income | 75 | €2 | €3,359 | +€3,358 | +223845.3% |
| Financial charges | 65/66B | €850 | €1,565 | +€716 | +84.3% |
| Recurring financial charges | 65 | €850 | €1,565 | +€716 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,338 | €120 | +€19,458 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,338 | €120 | +€19,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,338 | €120 | +€19,458 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.