EXTERIUS: 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.
EXTERIUS
Largest movements
- Receivables within one year +€23,600
up €23,600 (+19.2%), from €123,183 to €146,783
- Cash -€15,287
down €15,287 (-84.2%), from €18,146 to €2,859
mainly Receivables within one year (-€23,600) and Short-term financial debts (-€679)
- Tangible fixed assets -€9,381
down €9,381 (-4.6%), from €203,758 to €194,377
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€14,175
down €14,175 (-39.5%), from €35,889 to €21,714
- Taxes -€5,443
down €5,443, from €4,947 to -€496
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 | €345,087 | €344,019 | -€1,068 | -0.3% |
| Fixed assets | 21/28 | €203,758 | €194,377 | -€9,381 | -4.6% |
| Tangible fixed assets | 22/27 | €203,758 | €194,377 | -€9,381 | -4.6% |
| Land and buildings | 22 | €203,758 | €194,377 | -€9,381 | -4.6% |
| Current assets | 29/58 | €141,329 | €149,642 | +€8,313 | +5.9% |
| Amounts receivable within one year | 40/41 | €123,183 | €146,783 | +€23,600 | +19.2% |
| Other amounts receivable | 41 | €123,183 | €146,783 | +€23,600 | +19.2% |
| Cash at bank and in hand | 54/58 | €18,146 | €2,859 | -€15,287 | -84.2% |
| Total equity and liabilities | 10/49 | €345,087 | €344,019 | -€1,068 | -0.3% |
| Equity | 10/15 | €168,417 | €168,872 | +€455 | +0.3% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €64,357 | €64,357 | = | 0.0% |
| Distributable reserves | 133 | €64,357 | €64,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,859 | €91,315 | +€455 | +0.5% |
| Amounts payable | 17/49 | €176,670 | €175,147 | -€1,523 | -0.9% |
| Amounts payable within one year | 42/48 | €176,670 | €175,147 | -€1,523 | -0.9% |
| Financial debts | 43 | €175,679 | €175,000 | -€679 | -0.4% |
| Credit institutions | 430/8 | €175,679 | €175,000 | -€679 | -0.4% |
| Trade debts | 44 | €496 | €147 | -€349 | -70.4% |
| Suppliers | 440/4 | €496 | €147 | -€349 | -70.4% |
| Taxes, remuneration and social security | 45 | €496 | - | -€496 | |
| Taxes | 450/3 | €496 | - | -€496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,381 | €9,381 | = | 0.0% |
| Other operating charges | 640/8 | €4,723 | €5,013 | +€290 | +6.1% |
| Gross operating margin | 9900 | €35,889 | €21,714 | -€14,175 | -39.5% |
| Operating profit (loss) | 9901 | €21,785 | €7,321 | -€14,464 | -66.4% |
| Financial charges | 65/66B | €7,654 | €7,361 | -€293 | -3.8% |
| Recurring financial charges | 65 | €7,654 | €7,361 | -€293 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €14,131 | -€40 | -€14,172 | |
| Income taxes | 67/77 | €4,947 | -€496 | -€5,443 | |
| Profit (loss) for the period | 9904 | €9,184 | €455 | -€8,729 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,184 | €455 | -€8,729 | -95.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.