EXTRASOFT: 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.
EXTRASOFT
Largest movements
- Cash -€54,043
down €54,043 (-41.4%), from €130,422 to €76,379
mainly Stocks and contracts (-€48,210) and Receivables within one year (-€25,989)
- Stocks and contracts +€48,210
up €48,210 (+124.2%), from €38,803 to €87,013
- Receivables within one year +€25,989
up €25,989 (+245.1%), from €10,604 to €36,593
of which Trade receivables: +€25,943
- Current investments +€9,587
up €9,587 (+4.1%), from €234,263 to €243,850
- Tangible fixed assets +€6,558
up €6,558 (+27.3%), from €23,999 to €30,557
of which Furniture and vehicles: +€7,839
- Other debts +€19,206
up €19,206 (+20.4%), from €94,221 to €113,427
- Trade debts +€19,035
up €19,035 (+76.6%), from €24,863 to €43,898
- Tax, wage and social debts +€5,590
up €5,590 (+54.5%), from €10,247 to €15,837
of which Taxes: +€6,753
- Financial charges +€30,905
up €30,905 (+316.5%), from €9,765 to €40,671
- Gross operating margin +€27,957
up €27,957 (+44.9%), from €62,271 to €90,228
- Financial income -€5,636
down €5,636 (-32.1%), from €17,566 to €11,930
- Taxes +€2,490
up €2,490 (+60.9%), from €4,090 to €6,580
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 | €439,005 | €475,322 | +€36,317 | +8.3% |
| Fixed assets | 21/28 | €24,113 | €30,671 | +€6,558 | +27.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €23,999 | €30,557 | +€6,558 | +27.3% |
| Land and buildings | 22 | €21,598 | €20,896 | -€702 | -3.2% |
| Plant, machinery and equipment | 23 | €2,212 | €1,633 | -€579 | -26.2% |
| Furniture and vehicles | 24 | €188 | €8,027 | +€7,839 | +4158.8% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €414,892 | €444,651 | +€29,759 | +7.2% |
| Stocks and contracts in progress | 3 | €38,803 | €87,013 | +€48,210 | +124.2% |
| Stocks | 30/36 | €38,803 | €87,013 | +€48,210 | +124.2% |
| Amounts receivable within one year | 40/41 | €10,604 | €36,593 | +€25,989 | +245.1% |
| Trade receivables | 40 | €8,104 | €34,048 | +€25,943 | +320.1% |
| Other amounts receivable | 41 | €2,500 | €2,546 | +€46 | +1.8% |
| Current investments | 50/53 | €234,263 | €243,850 | +€9,587 | +4.1% |
| Cash at bank and in hand | 54/58 | €130,422 | €76,379 | -€54,043 | -41.4% |
| Deferred charges and accrued income | 490/1 | €800 | €816 | +€16 | +2.0% |
| Total equity and liabilities | 10/49 | €439,005 | €475,322 | +€36,317 | +8.3% |
| Equity | 10/15 | €309,668 | €302,159 | -€7,509 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,068 | €287,915 | -€3,152 | -1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €289,208 | €287,915 | -€1,292 | -0.4% |
| Profit (loss) carried forward | 14 | - | -€4,356 | -€4,356 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €129,337 | €173,163 | +€43,825 | +33.9% |
| Amounts payable within one year | 42/48 | €129,332 | €173,163 | +€43,831 | +33.9% |
| Trade debts | 44 | €24,863 | €43,898 | +€19,035 | +76.6% |
| Suppliers | 440/4 | €24,863 | €43,898 | +€19,035 | +76.6% |
| Taxes, remuneration and social security | 45 | €10,247 | €15,837 | +€5,590 | +54.5% |
| Taxes | 450/3 | €2,124 | €8,877 | +€6,753 | +318.0% |
| Remuneration and social security | 454/9 | €8,124 | €6,960 | -€1,163 | -14.3% |
| Other amounts payable | 47/48 | €94,221 | €113,427 | +€19,206 | +20.4% |
| Accrued charges and deferred income | 492/3 | €5 | €0 | -€5 | -100.0% |
| Remuneration, social security and pensions | 62 | €56,792 | €57,412 | +€620 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,291 | €2,441 | -€850 | -25.8% |
| Other operating charges | 640/8 | €2,369 | €2,562 | +€193 | +8.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €62,271 | €90,228 | +€27,957 | +44.9% |
| Operating profit (loss) | 9901 | -€182 | €27,812 | +€27,994 | |
| Financial income | 75/76B | €17,566 | €11,930 | -€5,636 | -32.1% |
| Recurring financial income | 75 | €17,566 | €11,930 | -€5,636 | -32.1% |
| Financial charges | 65/66B | €9,765 | €40,671 | +€30,905 | +316.5% |
| Recurring financial charges | 65 | €9,765 | €40,671 | +€30,905 | +316.5% |
| Profit (loss) for the period before taxes | 9903 | €7,619 | -€929 | -€8,547 | |
| Transfer from deferred taxes | 780 | €685 | €0 | -€685 | -100.0% |
| Income taxes | 67/77 | €4,090 | €6,580 | +€2,490 | +60.9% |
| Profit (loss) for the period | 9904 | €4,213 | -€7,509 | -€11,722 | |
| Transfer from tax-exempt reserves | 789 | €2,058 | €0 | -€2,058 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,271 | -€7,509 | -€13,780 |
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 11 October 2026 via checked.be.