EXTERNA: 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.
EXTERNA
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash -€24,809
down €24,809 (-51.8%), from €47,868 to €23,059
mainly Current investments (-€30,000) and Receivables within one year (-€191)
- Profit (loss) carried forward +€5,052
up €5,052 (+36.5%), from -€13,861 to -€8,808
- Gross operating margin -€19,861
down €19,861 (-80.2%), from €24,757 to €4,896
- Other operating charges -€479
down €479 (-38.6%), from €1,243 to €764
- Financial income +€264
up €264 (+52.2%), from €506 to €770
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 | €65,413 | €70,795 | +€5,382 | +8.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €65,413 | €70,795 | +€5,382 | +8.2% |
| Amounts receivable within one year | 40/41 | €17,545 | €17,736 | +€191 | +1.1% |
| Trade receivables | 40 | €17,545 | €17,545 | = | 0.0% |
| Other amounts receivable | 41 | - | €191 | +€191 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €47,868 | €23,059 | -€24,809 | -51.8% |
| Total equity and liabilities | 10/49 | €65,413 | €70,795 | +€5,382 | +8.2% |
| Equity | 10/15 | €21,838 | €26,891 | +€5,052 | +23.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,699 | €15,699 | = | 0.0% |
| Distributable reserves | 133 | €15,699 | €15,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,861 | -€8,808 | +€5,052 | +36.5% |
| Amounts payable | 17/49 | €43,575 | €43,904 | +€330 | +0.8% |
| Amounts payable within one year | 42/48 | €43,575 | €43,904 | +€330 | +0.8% |
| Trade debts | 44 | €70 | €473 | +€403 | +579.1% |
| Suppliers | 440/4 | €70 | €473 | +€403 | +579.1% |
| Taxes, remuneration and social security | 45 | €664 | €590 | -€74 | -11.1% |
| Taxes | 450/3 | €664 | €590 | -€74 | -11.1% |
| Other amounts payable | 47/48 | €42,841 | €42,841 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,810 | +€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €0 | -€67 | -100.0% |
| Other operating charges | 640/8 | €1,243 | €764 | -€479 | -38.6% |
| Gross operating margin | 9900 | €24,757 | €4,896 | -€19,861 | -80.2% |
| Operating profit (loss) | 9901 | €23,446 | €4,132 | -€19,314 | -82.4% |
| Financial income | 75/76B | €506 | €770 | +€264 | +52.2% |
| Recurring financial income | 75 | €506 | €770 | +€264 | +52.2% |
| Financial charges | 65/66B | €35 | €0 | -€35 | -100.0% |
| Recurring financial charges | 65 | €35 | €0 | -€35 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €23,917 | €4,902 | -€19,015 | -79.5% |
| Income taxes | 67/77 | €47 | -€150 | -€197 | |
| Profit (loss) for the period | 9904 | €23,870 | €5,052 | -€18,818 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,870 | €5,052 | -€18,818 | -78.8% |
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 3 October 2026 via checked.be.