(IN) EXTENSO: 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.
(IN) EXTENSO
Largest movements
- Cash -€24,419
down €24,419 (-39.7%), from €61,570 to €37,152
mainly Net result for the year (-€27,899) and Tax, wage and social debts (-€2,079)
- Receivables within one year -€3,097
down €3,097 (-25.7%), from €12,066 to €8,969
of which Other amounts receivable: -€1,584
- Intangible fixed assets -€1,037
down €1,037 (-25.0%), from €4,146 to €3,110
- Profit (loss) carried forward -€27,899
down €27,899 (-88.0%), from €31,710 to €3,811
- Tax, wage and social debts -€2,079
down €2,079 (-45.8%), from €4,538 to €2,458
- Gross operating margin -€30,869
down €30,869, from €2,652 to -€28,217
- Taxes -€2,169
new in 2026: -€2,169
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,613 | €51,763 | -€28,850 | -35.8% |
| Fixed assets | 21/28 | €6,977 | €5,643 | -€1,334 | -19.1% |
| Intangible fixed assets | 21 | €4,146 | €3,110 | -€1,037 | -25.0% |
| Tangible fixed assets | 22/27 | €2,830 | €2,533 | -€297 | -10.5% |
| Furniture and vehicles | 24 | €2,830 | €2,533 | -€297 | -10.5% |
| Current assets | 29/58 | €73,636 | €46,120 | -€27,516 | -37.4% |
| Amounts receivable within one year | 40/41 | €12,066 | €8,969 | -€3,097 | -25.7% |
| Trade receivables | 40 | €10,482 | €8,969 | -€1,513 | -14.4% |
| Other amounts receivable | 41 | €1,584 | - | -€1,584 | |
| Cash at bank and in hand | 54/58 | €61,570 | €37,152 | -€24,419 | -39.7% |
| Total equity and liabilities | 10/49 | €80,613 | €51,763 | -€28,850 | -35.8% |
| Equity | 10/15 | €75,770 | €47,871 | -€27,899 | -36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,860 | €37,860 | = | 0.0% |
| Distributable reserves | 133 | €37,860 | €37,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,710 | €3,811 | -€27,899 | -88.0% |
| Amounts payable | 17/49 | €4,843 | €3,892 | -€951 | -19.6% |
| Amounts payable within one year | 42/48 | €4,843 | €3,892 | -€951 | -19.6% |
| Financial debts | 43 | - | €353 | +€353 | |
| Credit institutions | 430/8 | - | €353 | +€353 | |
| Trade debts | 44 | €305 | €1,081 | +€775 | +253.8% |
| Suppliers | 440/4 | €305 | €1,081 | +€775 | +253.8% |
| Taxes, remuneration and social security | 45 | €4,538 | €2,458 | -€2,079 | -45.8% |
| Taxes | 450/3 | €4,538 | €2,458 | -€2,079 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,334 | €1,334 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €629 | +€241 | +62.3% |
| Gross operating margin | 9900 | €2,652 | -€28,217 | -€30,869 | |
| Operating profit (loss) | 9901 | €931 | -€30,179 | -€31,110 | |
| Financial income | 75/76B | €485 | €283 | -€202 | -41.7% |
| Recurring financial income | 75 | €485 | €283 | -€202 | -41.7% |
| Financial charges | 65/66B | €75 | €171 | +€96 | +129.0% |
| Recurring financial charges | 65 | €75 | €171 | +€96 | +129.0% |
| Profit (loss) for the period before taxes | 9903 | €1,341 | -€30,068 | -€31,409 | |
| Income taxes | 67/77 | - | -€2,169 | -€2,169 | |
| Profit (loss) for the period | 9904 | €1,341 | -€27,899 | -€29,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | -€27,899 | -€29,240 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.