EXTERIUM: 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.
EXTERIUM
Largest movements
- Cash +€101,890
up €101,890 (+31.6%), from €322,540 to €424,431
mainly Net result for the year (+€135,902) and Other debts (+€71,000)
- Receivables within one year +€10,618
up €10,618 (+19.4%), from €54,873 to €65,491
of which Trade receivables: +€6,950
- Other debts +€71,000
up €71,000 (+473.3%), from €15,000 to €86,000
- Reserves +€49,902
up €49,902 (+17.9%), from €278,942 to €328,844
- Tax, wage and social debts -€9,104
down €9,104 (-10.9%), from €83,389 to €74,285
of which Taxes: -€11,377
- Gross operating margin +€41,537
up €41,537 (+29.7%), from €139,918 to €181,456
- Taxes +€9,747
up €9,747 (+30.6%), from €31,875 to €41,622
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 | €385,269 | €494,350 | +€109,080 | +28.3% |
| Fixed assets | 21/28 | €1,833 | €706 | -€1,127 | -61.5% |
| Tangible fixed assets | 22/27 | €1,833 | €706 | -€1,127 | -61.5% |
| Furniture and vehicles | 24 | €1,833 | €706 | -€1,127 | -61.5% |
| Current assets | 29/58 | €383,436 | €493,644 | +€110,207 | +28.7% |
| Amounts receivable within one year | 40/41 | €54,873 | €65,491 | +€10,618 | +19.4% |
| Trade receivables | 40 | €52,727 | €59,677 | +€6,950 | +13.2% |
| Other amounts receivable | 41 | €2,146 | €5,814 | +€3,668 | +170.9% |
| Cash at bank and in hand | 54/58 | €322,540 | €424,431 | +€101,890 | +31.6% |
| Deferred charges and accrued income | 490/1 | €6,023 | €3,722 | -€2,301 | -38.2% |
| Total equity and liabilities | 10/49 | €385,269 | €494,350 | +€109,080 | +28.3% |
| Equity | 10/15 | €283,942 | €333,844 | +€49,902 | +17.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €278,942 | €328,844 | +€49,902 | +17.9% |
| Distributable reserves | 133 | €278,942 | €328,844 | +€49,902 | +17.9% |
| Amounts payable | 17/49 | €101,327 | €160,505 | +€59,178 | +58.4% |
| Amounts payable within one year | 42/48 | €101,327 | €160,505 | +€59,178 | +58.4% |
| Trade debts | 44 | €2,939 | €221 | -€2,718 | -92.5% |
| Suppliers | 440/4 | €2,939 | €221 | -€2,718 | -92.5% |
| Taxes, remuneration and social security | 45 | €83,389 | €74,285 | -€9,104 | -10.9% |
| Taxes | 450/3 | €83,389 | €72,011 | -€11,377 | -13.6% |
| Remuneration and social security | 454/9 | - | €2,274 | +€2,274 | |
| Other amounts payable | 47/48 | €15,000 | €86,000 | +€71,000 | +473.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €1,127 | -€28 | -2.4% |
| Other operating charges | 640/8 | €739 | €728 | -€12 | -1.6% |
| Gross operating margin | 9900 | €139,918 | €181,456 | +€41,537 | +29.7% |
| Operating profit (loss) | 9901 | €138,025 | €179,601 | +€41,576 | +30.1% |
| Financial income | 75/76B | €143 | €207 | +€64 | +45.1% |
| Recurring financial income | 75 | €143 | €207 | +€64 | +45.1% |
| Financial charges | 65/66B | €2,799 | €2,284 | -€515 | -18.4% |
| Recurring financial charges | 65 | €2,799 | €2,284 | -€515 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €135,368 | €177,524 | +€42,156 | +31.1% |
| Income taxes | 67/77 | €31,875 | €41,622 | +€9,747 | +30.6% |
| Profit (loss) for the period | 9904 | €103,493 | €135,902 | +€32,409 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €103,493 | €135,902 | +€32,409 | +31.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.