2XTREME: 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.
2XTREME
Largest movements
- Stocks and contracts +€95,295
up €95,295 (+43.5%), from €218,904 to €314,200
- Tangible fixed assets -€24,925
down €24,925 (-4.7%), from €530,116 to €505,191
of which Land and buildings: -€15,543
- Receivables within one year -€8,730
down €8,730 (-89.0%), from €9,810 to €1,080
of which Trade receivables: -€9,231
- Reserves +€69,607
up €69,607 (+37.8%), from €183,957 to €253,564
of which Distributable reserves: +€69,607
- Short-term financial debts +€24,741
new in 2025: €24,741
- Debts after one year -€23,960
down €23,960 (-5.9%), from €402,897 to €378,937
- Accrued charges and deferred income -€8,924
down €8,924 (-72.6%), from €12,284 to €3,360
- Trade debts +€8,604
up €8,604 (+94.6%), from €9,097 to €17,701
- Gross operating margin -€23,687
down €23,687 (-16.2%), from €146,149 to €122,462
- Financial income +€6,769
up €6,769 (+16,307%), from €42 to €6,810
of which Non-recurring financial income: +€6,565
- Taxes -€5,129
down €5,129 (-21.3%), from €24,105 to €18,976
- Other operating charges +€2,187
up €2,187 (+41.7%), from €5,246 to €7,433
- Depreciation +€1,962
up €1,962 (+8.5%), from €22,963 to €24,925
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 | €776,647 | €834,970 | +€58,324 | +7.5% |
| Fixed assets | 21/28 | €532,856 | €507,931 | -€24,925 | -4.7% |
| Tangible fixed assets | 22/27 | €530,116 | €505,191 | -€24,925 | -4.7% |
| Land and buildings | 22 | €498,723 | €483,180 | -€15,543 | -3.1% |
| Plant, machinery and equipment | 23 | €31,392 | €22,011 | -€9,381 | -29.9% |
| Financial fixed assets | 28 | €2,740 | €2,740 | = | 0.0% |
| Current assets | 29/58 | €243,791 | €327,040 | +€83,249 | +34.1% |
| Stocks and contracts in progress | 3 | €218,904 | €314,200 | +€95,295 | +43.5% |
| Stocks | 30/36 | €218,904 | €314,200 | +€95,295 | +43.5% |
| Amounts receivable within one year | 40/41 | €9,810 | €1,080 | -€8,730 | -89.0% |
| Trade receivables | 40 | €9,231 | - | -€9,231 | |
| Other amounts receivable | 41 | €579 | €1,080 | +€501 | +86.4% |
| Cash at bank and in hand | 54/58 | €13,512 | €10,870 | -€2,643 | -19.6% |
| Deferred charges and accrued income | 490/1 | €1,564 | €890 | -€673 | -43.1% |
| Total equity and liabilities | 10/49 | €776,647 | €834,970 | +€58,324 | +7.5% |
| Equity | 10/15 | €202,557 | €272,164 | +€69,607 | +34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,957 | €253,564 | +€69,607 | +37.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €182,097 | €251,704 | +€69,607 | +38.2% |
| Amounts payable | 17/49 | €574,090 | €562,806 | -€11,283 | -2.0% |
| Amounts payable after more than one year | 17 | €402,897 | €378,937 | -€23,960 | -5.9% |
| Financial debts | 170/4 | €402,897 | €378,937 | -€23,960 | -5.9% |
| Amounts payable within one year | 42/48 | €158,909 | €180,510 | +€21,601 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €23,581 | €25,940 | +€2,359 | +10.0% |
| Financial debts | 43 | - | €24,741 | +€24,741 | |
| Credit institutions | 430/8 | - | €24,741 | +€24,741 | |
| Trade debts | 44 | €9,097 | €17,701 | +€8,604 | +94.6% |
| Suppliers | 440/4 | €9,097 | €17,701 | +€8,604 | +94.6% |
| Taxes, remuneration and social security | 45 | €10,319 | €4,593 | -€5,726 | -55.5% |
| Taxes | 450/3 | €6,340 | €4,593 | -€1,747 | -27.6% |
| Remuneration and social security | 454/9 | €3,979 | - | -€3,979 | |
| Other amounts payable | 47/48 | €115,912 | €107,535 | -€8,377 | -7.2% |
| Accrued charges and deferred income | 492/3 | €12,284 | €3,360 | -€8,924 | -72.6% |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,963 | €24,925 | +€1,962 | +8.5% |
| Other operating charges | 640/8 | €5,246 | €7,433 | +€2,187 | +41.7% |
| Gross operating margin | 9900 | €146,149 | €122,462 | -€23,687 | -16.2% |
| Operating profit (loss) | 9901 | €117,941 | €90,104 | -€27,836 | -23.6% |
| Financial income | 75/76B | €42 | €6,810 | +€6,769 | +16,307% |
| Recurring financial income | 75 | €42 | €245 | +€204 | +491% |
| Non-recurring financial income | 76B | - | €6,565 | +€6,565 | |
| Financial charges | 65/66B | €9,734 | €8,331 | -€1,402 | -14.4% |
| Recurring financial charges | 65 | €9,734 | €8,331 | -€1,402 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €108,249 | €88,583 | -€19,665 | -18.2% |
| Income taxes | 67/77 | €24,105 | €18,976 | -€5,129 | -21.3% |
| Profit (loss) for the period | 9904 | €84,144 | €69,607 | -€14,537 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,144 | €69,607 | -€14,537 | -17.3% |
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 14 October 2026 via checked.be.