diff --git a/postbank_csv_importer.py b/postbank_csv_importer.py
index 171f7e0..850e8ca 100644
--- a/postbank_csv_importer.py
+++ b/postbank_csv_importer.py
@@ -24,25 +24,40 @@ class MyCSVImporter(importer.ImporterProtocol):
         return None
 
     def extract(self, file, existing_entries=None):
+        """Extracts entries from a files."""
         entries = []
 
-        print(f"Start extracting from: {file.name}")
-        print(f"Content will be processed from: {file.contents}")
+        with open(file.contents, encoding='utf-8')
+            as f:
+            reader = csv.reader(f, delimiter=',')
+            next(reader, None)
+            
+            for index, row in enumerate(reader):
+                if not row or not row[0]:
+                    continue
 
-        meta = data.new_metadata(file.name, 0)
-        transaction = data.Transaction(
-            meta=meta,
-            date=data.D(2025, 7, 29),
-            flag='*',
-            payee="Dummy Payee",
-            narration="Dummy narration - REPLACE this",
-            tags=data.frozenset(['test']),
-            links=data.frozenset(),
-            postings=[
-                data.Postings("Assets:Bank:POSTBANK", D("-100.00"), data.get_currency_meta('EUR'), None, None, None),
-                data.Postings("Expenses:Food", D("100.00"), data.get_currency_meta('EUR'), None, None, None),
-            ]
-        )
-        entries.append(transaction)
+                datum_str = row[0]
+                omschrijving = row[1]
+                bedrag_str = row[2]
 
+                dag, maand, jaar = datum_str.split('.')
+                transactie_datum = data.D(int(jaar)), int(maand), int(dag))
+                bedrag = D(bedrag_str)
+
+                meta = data.new_metadata(file.name, index)
+
+                transaction = data.Transaction(
+                    meta=meta,
+                    date=transactie_datum,
+                    flag='*',
+                    payee=omschrijving,
+                    narration="",
+                    tags=data.frozenset(),
+                    links=data.frozenset(),
+                    postings=[
+                        data.Posting(self.file_account(file)), - bedrag, data.get_currency_meta('EUR'), None, None, None),
+                        data.Posting("Expenses:Uncategorized", bedrag, data.get_currency_meta('EUR'), None, None, None),
+                    ]
+                )
+                entries.append(transaction)
         return entries
\ No newline at end of file