EXTERNUS: 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.
EXTERNUS
Largest movements
- Tangible fixed assets -€18,111
down €18,111 (-35.1%), from €51,605 to €33,495
of which Furniture and vehicles: -€14,361
- Cash +€16,448
up €16,448 (+140.1%), from €11,739 to €28,188
mainly Depreciation (+€22,584) and Receivables within one year (+€8,704)
- Receivables within one year -€8,704
down €8,704 (-74.4%), from €11,703 to €2,998
of which Trade receivables: -€8,555
- Profit (loss) carried forward -€6,239
down €6,239, from €664 to -€5,575
- Current portion of long-term debt -€5,628
down €5,628 (-100.0%), from €5,628 to €0
- Other debts +€5,562
up €5,562 (+28.8%), from €19,336 to €24,898
- Accrued charges and deferred income -€2,032
down €2,032 (-46.1%), from €4,405 to €2,374
- Trade debts -€1,825
down €1,825 (-37.9%), from €4,816 to €2,991
- Gross operating margin -€10,014
down €10,014 (-35.5%), from €28,205 to €18,191
- Depreciation -€2,982
down €2,982 (-11.7%), from €25,566 to €22,584
- Other operating charges +€769
up €769 (+136.6%), from €562 to €1,331
- Financial charges -€534
down €534 (-82.9%), from €644 to €110
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 | €79,496 | €69,375 | -€10,121 | -12.7% |
| Fixed assets | 21/28 | €51,605 | €33,495 | -€18,111 | -35.1% |
| Tangible fixed assets | 22/27 | €51,605 | €33,495 | -€18,111 | -35.1% |
| Plant, machinery and equipment | 23 | €13,649 | €9,899 | -€3,750 | -27.5% |
| Furniture and vehicles | 24 | €37,957 | €23,596 | -€14,361 | -37.8% |
| Current assets | 29/58 | €27,891 | €35,880 | +€7,989 | +28.6% |
| Stocks and contracts in progress | 3 | €115 | €0 | -€115 | -100.0% |
| Stocks | 30/36 | €115 | €0 | -€115 | -100.0% |
| Amounts receivable within one year | 40/41 | €11,703 | €2,998 | -€8,704 | -74.4% |
| Trade receivables | 40 | €9,434 | €879 | -€8,555 | -90.7% |
| Other amounts receivable | 41 | €2,269 | €2,120 | -€149 | -6.6% |
| Cash at bank and in hand | 54/58 | €11,739 | €28,188 | +€16,448 | +140.1% |
| Deferred charges and accrued income | 490/1 | €4,333 | €4,694 | +€361 | +8.3% |
| Total equity and liabilities | 10/49 | €79,496 | €69,375 | -€10,121 | -12.7% |
| Equity | 10/15 | €44,819 | €38,580 | -€6,239 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,555 | €25,555 | = | 0.0% |
| Distributable reserves | 133 | €25,555 | €25,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664 | -€5,575 | -€6,239 | |
| Amounts payable | 17/49 | €34,677 | €30,795 | -€3,882 | -11.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,271 | €28,421 | -€1,851 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €5,628 | €0 | -€5,628 | -100.0% |
| Trade debts | 44 | €4,816 | €2,991 | -€1,825 | -37.9% |
| Suppliers | 440/4 | €4,816 | €2,991 | -€1,825 | -37.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €492 | €531 | +€40 | +8.1% |
| Taxes | 450/3 | €492 | €531 | +€40 | +8.1% |
| Other amounts payable | 47/48 | €19,336 | €24,898 | +€5,562 | +28.8% |
| Accrued charges and deferred income | 492/3 | €4,405 | €2,374 | -€2,032 | -46.1% |
| Non-recurring operating income | 76A | €6,400 | €0 | -€6,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,566 | €22,584 | -€2,982 | -11.7% |
| Other operating charges | 640/8 | €562 | €1,331 | +€769 | +136.6% |
| Non-recurring operating charges | 66A | - | €495 | +€495 | |
| Gross operating margin | 9900 | €28,205 | €18,191 | -€10,014 | -35.5% |
| Operating profit (loss) | 9901 | €2,076 | -€6,219 | -€8,296 | |
| Financial income | 75/76B | €369 | €231 | -€138 | -37.4% |
| Recurring financial income | 75 | €369 | €231 | -€138 | -37.4% |
| Financial charges | 65/66B | €644 | €110 | -€534 | -82.9% |
| Recurring financial charges | 65 | €644 | €110 | -€534 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €1,802 | -€6,098 | -€7,900 | |
| Income taxes | 67/77 | €404 | €141 | -€263 | -65.1% |
| Profit (loss) for the period | 9904 | €1,398 | -€6,239 | -€7,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,398 | -€6,239 | -€7,637 |
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 2 October 2026 via checked.be.