EXTERUS: 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.
EXTERUS
Largest movements
- Cash +€584,934
up €584,934 (+59.5%), from €983,696 to €1.6m
mainly Net result for the year (+€936,165) and Depreciation (+€254,764)
- Tangible fixed assets +€93,831
up €93,831 (+4.3%), from €2.2m to €2.3m
of which Land and buildings: +€117,536
- Receivables within one year +€87,848
up €87,848 (+6.2%), from €1.4m to €1.5m
of which Other amounts receivable: +€194,325
- Reserves +€842,140
up €842,140 (+20.1%), from €4.2m to €5.0m
of which Distributable reserves: +€948,940
- Tax, wage and social debts +€217,306
up €217,306 (+195%), from €111,212 to €328,519
of which Taxes: +€192,043
- Debts after one year -€199,890
down €199,890 (-22.9%), from €872,573 to €672,683
- Trade debts +€72,664
up €72,664 (+36.7%), from €198,187 to €270,851
- Gross operating margin +€393,283
up €393,283 (+20.3%), from €1.9m to €2.3m
- Taxes +€94,809
up €94,809 (+26.0%), from €364,251 to €459,060
- Staff costs +€83,781
up €83,781 (+17.2%), from €487,021 to €570,803
- Write-downs +€59,324
up €59,324 (+1,363%), from €4,354 to €63,678
- Depreciation +€25,873
up €25,873 (+11.3%), from €228,891 to €254,764
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 | €5,663,685 | €6,560,025 | +€896,340 | +15.8% |
| Fixed assets | 21/28 | €2,177,690 | €2,266,374 | +€88,684 | +4.1% |
| Intangible fixed assets | 21 | €7,600 | €2,453 | -€5,147 | -67.7% |
| Tangible fixed assets | 22/27 | €2,165,941 | €2,259,771 | +€93,831 | +4.3% |
| Land and buildings | 22 | €1,947,073 | €2,064,609 | +€117,536 | +6.0% |
| Plant, machinery and equipment | 23 | €45,464 | €51,013 | +€5,549 | +12.2% |
| Furniture and vehicles | 24 | €173,403 | €144,149 | -€29,254 | -16.9% |
| Financial fixed assets | 28 | €4,149 | €4,149 | = | 0.0% |
| Current assets | 29/58 | €3,485,995 | €4,293,651 | +€807,656 | +23.2% |
| Stocks and contracts in progress | 3 | €871,197 | €927,958 | +€56,762 | +6.5% |
| Stocks | 30/36 | €871,197 | €927,958 | +€56,762 | +6.5% |
| Amounts receivable within one year | 40/41 | €1,410,326 | €1,498,174 | +€87,848 | +6.2% |
| Trade receivables | 40 | €1,328,469 | €1,221,992 | -€106,477 | -8.0% |
| Other amounts receivable | 41 | €81,857 | €276,182 | +€194,325 | +237% |
| Current investments | 50/53 | €195,000 | €255,000 | +€60,000 | +30.8% |
| Cash at bank and in hand | 54/58 | €983,696 | €1,568,629 | +€584,934 | +59.5% |
| Deferred charges and accrued income | 490/1 | €25,777 | €43,890 | +€18,113 | +70.3% |
| Total equity and liabilities | 10/49 | €5,663,685 | €6,560,025 | +€896,340 | +15.8% |
| Equity | 10/15 | €4,211,721 | €5,053,861 | +€842,140 | +20.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,191,721 | €5,033,861 | +€842,140 | +20.1% |
| Tax-exempt reserves | 132 | €479,190 | €372,390 | -€106,800 | -22.3% |
| Distributable reserves | 133 | €3,712,531 | €4,661,471 | +€948,940 | +25.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,451,964 | €1,506,165 | +€54,201 | +3.7% |
| Amounts payable after more than one year | 17 | €872,573 | €672,683 | -€199,890 | -22.9% |
| Financial debts | 170/4 | €872,573 | €672,683 | -€199,890 | -22.9% |
| Amounts payable within one year | 42/48 | €531,635 | €812,859 | +€281,225 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €222,235 | €213,490 | -€8,745 | -3.9% |
| Trade debts | 44 | €198,187 | €270,851 | +€72,664 | +36.7% |
| Suppliers | 440/4 | €198,187 | €270,851 | +€72,664 | +36.7% |
| Taxes, remuneration and social security | 45 | €111,212 | €328,519 | +€217,306 | +195% |
| Taxes | 450/3 | €71,480 | €263,523 | +€192,043 | +269% |
| Remuneration and social security | 454/9 | €39,732 | €64,996 | +€25,263 | +63.6% |
| Accrued charges and deferred income | 492/3 | €47,757 | €20,623 | -€27,134 | -56.8% |
| Non-recurring operating income | 76A | €7,942 | €4,680 | -€3,262 | -41.1% |
| Remuneration, social security and pensions | 62 | €487,021 | €570,803 | +€83,781 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,891 | €254,764 | +€25,873 | +11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,354 | €63,678 | +€59,324 | +1,363% |
| Other operating charges | 640/8 | €25,827 | €32,407 | +€6,580 | +25.5% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €1,936,163 | €2,329,447 | +€393,283 | +20.3% |
| Operating profit (loss) | 9901 | €1,190,070 | €1,407,669 | +€217,600 | +18.3% |
| Financial income | 75/76B | €20,493 | €27,256 | +€6,764 | +33.0% |
| Recurring financial income | 75 | €20,493 | €27,256 | +€6,764 | +33.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €41,620 | €39,700 | -€1,920 | -4.6% |
| Recurring financial charges | 65 | €41,620 | €39,700 | -€1,920 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €1,168,942 | €1,395,226 | +€226,283 | +19.4% |
| Income taxes | 67/77 | €364,251 | €459,060 | +€94,809 | +26.0% |
| Profit (loss) for the period | 9904 | €804,691 | €936,165 | +€131,474 | +16.3% |
| Transfer from tax-exempt reserves | 789 | €0 | €106,800 | +€106,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €804,691 | €1,042,965 | +€238,274 | +29.6% |
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 23 October 2026 via checked.be.