EXTHAND: 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.
EXTHAND
Largest movements
- Receivables within one year +€22,697
up €22,697 (+55.1%), from €41,192 to €63,889
of which Other amounts receivable: +€16,412
- Cash -€11,021
down €11,021 (-9.7%), from €114,182 to €103,161
mainly Net result for the year (-€476,905) and Receivables within one year (-€22,697)
- Deferred charges and accrued income -€11,008
no longer reported in 2024 (was €11,008)
- Tangible fixed assets -€6,994
down €6,994 (-62.1%), from €11,257 to €4,263
- Profit (loss) carried forward -€476,905
down €476,905 (-63.4%), from -€752,758 to -€1.2m
- Debts after one year +€410,894
up €410,894 (+238.3%), from €172,439 to €583,333
of which Financial debts: +€444,227
- Trade debts +€33,209
up €33,209 (+43.6%), from €76,255 to €109,464
- Accrued charges and deferred income +€18,308
up €18,308 (+440.9%), from €4,152 to €22,460
- Current portion of long-term debt +€11,316
up €11,316 (+29.2%), from €38,744 to €50,061
- Gross operating margin +€24,501
up €24,501 (+5.3%), from -€458,232 to -€433,731
- Financial charges +€21,962
up €21,962 (+176.8%), from €12,423 to €34,385
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,639 | €174,313 | -€6,326 | -3.5% |
| Fixed assets | 21/28 | €14,257 | €7,263 | -€6,994 | -49.1% |
| Tangible fixed assets | 22/27 | €11,257 | €4,263 | -€6,994 | -62.1% |
| Furniture and vehicles | 24 | €11,257 | €4,263 | -€6,994 | -62.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €166,383 | €167,050 | +€668 | +0.4% |
| Amounts receivable within one year | 40/41 | €41,192 | €63,889 | +€22,697 | +55.1% |
| Trade receivables | 40 | €24,777 | €31,062 | +€6,285 | +25.4% |
| Other amounts receivable | 41 | €16,415 | €32,827 | +€16,412 | +100.0% |
| Cash at bank and in hand | 54/58 | €114,182 | €103,161 | -€11,021 | -9.7% |
| Deferred charges and accrued income | 490/1 | €11,008 | - | -€11,008 | |
| Total equity and liabilities | 10/49 | €180,639 | €174,313 | -€6,326 | -3.5% |
| Equity | 10/15 | -€115,092 | -€591,997 | -€476,905 | -414.4% |
| Contributions | 10/11 | €637,666 | €637,666 | = | 0.0% |
| Capital | 10 | €637,666 | €637,666 | = | 0.0% |
| Issued capital | 100 | €637,666 | €637,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€752,758 | -€1,229,663 | -€476,905 | -63.4% |
| Amounts payable | 17/49 | €295,731 | €766,310 | +€470,579 | +159.1% |
| Amounts payable after more than one year | 17 | €172,439 | €583,333 | +€410,894 | +238.3% |
| Financial debts | 170/4 | €5,773 | €450,000 | +€444,227 | +7695.4% |
| Other amounts payable | 178/9 | €166,667 | €133,333 | -€33,333 | -20.0% |
| Amounts payable within one year | 42/48 | €119,139 | €160,516 | +€41,377 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €38,744 | €50,061 | +€11,316 | +29.2% |
| Trade debts | 44 | €76,255 | €109,464 | +€33,209 | +43.6% |
| Suppliers | 440/4 | €76,255 | €109,464 | +€33,209 | +43.6% |
| Taxes, remuneration and social security | 45 | €4,140 | €962 | -€3,178 | -76.8% |
| Taxes | 450/3 | €4,140 | €962 | -€3,178 | -76.8% |
| Other amounts payable | 47/48 | - | €29 | +€29 | |
| Accrued charges and deferred income | 492/3 | €4,152 | €22,460 | +€18,308 | +440.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,921 | €6,994 | -€927 | -11.7% |
| Other operating charges | 640/8 | €5,022 | €1,225 | -€3,797 | -75.6% |
| Gross operating margin | 9900 | -€458,232 | -€433,731 | +€24,501 | +5.3% |
| Operating profit (loss) | 9901 | -€471,175 | -€441,950 | +€29,226 | +6.2% |
| Financial income | 75/76B | €27 | €1 | -€25 | -94.9% |
| Recurring financial income | 75 | €27 | €1 | -€25 | -94.9% |
| Financial charges | 65/66B | €12,423 | €34,385 | +€21,962 | +176.8% |
| Recurring financial charges | 65 | €12,423 | €34,385 | +€21,962 | +176.8% |
| Profit (loss) for the period before taxes | 9903 | -€483,572 | -€476,333 | +€7,238 | +1.5% |
| Income taxes | 67/77 | €390 | €572 | +€182 | +46.7% |
| Profit (loss) for the period | 9904 | -€483,962 | -€476,905 | +€7,057 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€483,962 | -€476,905 | +€7,057 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.