Exteria: 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.
Exteria
Largest movements
- Receivables within one year +€111,868
up €111,868 (+75.9%), from €147,433 to €259,302
of which Trade receivables: +€112,017
- Cash -€26,259
down €26,259 (-38.1%), from €68,886 to €42,627
mainly Receivables within one year (-€111,868) and Investment in fixed assets (net) (-€93,754)
- Intangible fixed assets -€22,054
down €22,054 (-21.3%), from €103,416 to €81,362
- Tangible fixed assets +€12,194
up €12,194 (+1.7%), from €734,343 to €746,537
of which Leasing and similar rights: +€36,510
- Reserves +€106,479
up €106,479 (+64.4%), from €165,420 to €271,899
- Trade debts -€92,010
down €92,010 (-72.7%), from €126,546 to €34,536
- Tax, wage and social debts +€67,451
up €67,451 (+77.1%), from €87,541 to €154,992
of which Remuneration and social security: +€39,076
- Debts after one year -€30,456
down €30,456 (-5.7%), from €538,888 to €508,432
- Other debts +€13,820
up €13,820 (+25.8%), from €53,555 to €67,374
- Gross operating margin +€203,765
up €203,765 (+51.3%), from €397,371 to €601,136
- Staff costs +€128,829
up €128,829 (+72.0%), from €178,982 to €307,811
- Depreciation +€40,723
up €40,723 (+64.5%), from €63,166 to €103,889
- Taxes +€13,001
up €13,001 (+34.9%), from €37,271 to €50,271
- Write-downs -€6,712
down €6,712 (-100%), from €6,712 to €0
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 | €1,066,452 | €1,145,479 | +€79,028 | +7.4% |
| Fixed assets | 21/28 | €838,124 | €827,989 | -€10,135 | -1.2% |
| Intangible fixed assets | 21 | €103,416 | €81,362 | -€22,054 | -21.3% |
| Tangible fixed assets | 22/27 | €734,343 | €746,537 | +€12,194 | +1.7% |
| Land and buildings | 22 | €554,026 | €561,541 | +€7,515 | +1.4% |
| Plant, machinery and equipment | 23 | €73,513 | €57,334 | -€16,179 | -22.0% |
| Furniture and vehicles | 24 | €56,847 | €41,194 | -€15,653 | -27.5% |
| Leasing and similar rights | 25 | €49,958 | €86,468 | +€36,510 | +73.1% |
| Financial fixed assets | 28 | €365 | €90 | -€275 | -75.3% |
| Current assets | 29/58 | €228,327 | €317,490 | +€89,163 | +39.1% |
| Amounts receivable within one year | 40/41 | €147,433 | €259,302 | +€111,868 | +75.9% |
| Trade receivables | 40 | €147,127 | €259,144 | +€112,017 | +76.1% |
| Other amounts receivable | 41 | €306 | €157 | -€149 | -48.7% |
| Cash at bank and in hand | 54/58 | €68,886 | €42,627 | -€26,259 | -38.1% |
| Deferred charges and accrued income | 490/1 | €12,008 | €15,562 | +€3,553 | +29.6% |
| Total equity and liabilities | 10/49 | €1,066,452 | €1,145,479 | +€79,028 | +7.4% |
| Equity | 10/15 | €190,420 | €296,899 | +€106,479 | +55.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €165,420 | €271,899 | +€106,479 | +64.4% |
| Distributable reserves | 133 | €165,420 | €271,899 | +€106,479 | +64.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €876,031 | €848,580 | -€27,451 | -3.1% |
| Amounts payable after more than one year | 17 | €538,888 | €508,432 | -€30,456 | -5.7% |
| Financial debts | 170/4 | €538,888 | €508,432 | -€30,456 | -5.7% |
| Amounts payable within one year | 42/48 | €335,996 | €338,717 | +€2,721 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €67,385 | €79,938 | +€12,553 | +18.6% |
| Financial debts | 43 | €971 | €1,876 | +€906 | +93.3% |
| Credit institutions | 430/8 | €971 | €1,876 | +€906 | +93.3% |
| Trade debts | 44 | €126,546 | €34,536 | -€92,010 | -72.7% |
| Suppliers | 440/4 | €126,546 | €34,536 | -€92,010 | -72.7% |
| Taxes, remuneration and social security | 45 | €87,541 | €154,992 | +€67,451 | +77.1% |
| Taxes | 450/3 | €46,400 | €74,776 | +€28,376 | +61.2% |
| Remuneration and social security | 454/9 | €41,141 | €80,216 | +€39,076 | +95.0% |
| Other amounts payable | 47/48 | €53,555 | €67,374 | +€13,820 | +25.8% |
| Accrued charges and deferred income | 492/3 | €1,147 | €1,431 | +€285 | +24.8% |
| Remuneration, social security and pensions | 62 | €178,982 | €307,811 | +€128,829 | +72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,166 | €103,889 | +€40,723 | +64.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,712 | €0 | -€6,712 | -100% |
| Other operating charges | 640/8 | €8,726 | €9,434 | +€709 | +8.1% |
| Gross operating margin | 9900 | €397,371 | €601,136 | +€203,765 | +51.3% |
| Operating profit (loss) | 9901 | €139,785 | €180,001 | +€40,216 | +28.8% |
| Financial income | 75/76B | €267 | €30 | -€237 | -88.9% |
| Recurring financial income | 75 | €267 | €30 | -€237 | -88.9% |
| Financial charges | 65/66B | €21,730 | €21,615 | -€115 | -0.5% |
| Recurring financial charges | 65 | €21,730 | €21,615 | -€115 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €118,322 | €158,416 | +€40,094 | +33.9% |
| Income taxes | 67/77 | €37,271 | €50,271 | +€13,001 | +34.9% |
| Profit (loss) for the period | 9904 | €81,052 | €108,145 | +€27,093 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,052 | €108,145 | +€27,093 | +33.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.