Bâtiment Xavier: 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.
Bâtiment Xavier
Largest movements
- Cash +€10,686
up €10,686 (+24.4%), from €43,840 to €54,527
mainly Net result for the year (+€23,858) and Receivables within one year (+€5,585)
- Receivables within one year -€5,585
down €5,585 (-14.8%), from €37,624 to €32,039
of which Other amounts receivable: -€13,404
- Tangible fixed assets -€2,909
down €2,909 (-67.3%), from €4,323 to €1,414
of which Furniture and vehicles: -€1,900
- Financial fixed assets +€1,750
up €1,750 (+2,239%), from €78 to €1,828
- Profit (loss) carried forward +€23,858
up €23,858, from -€22,024 to €1,834
- Trade debts -€14,395
down €14,395 (-68.8%), from €20,913 to €6,518
- Tax, wage and social debts -€10,123
down €10,123 (-52.6%), from €19,241 to €9,118
of which Taxes: -€10,123
- Other debts +€5,245
up €5,245 (+18.3%), from €28,739 to €33,984
- Gross operating margin +€63,799
up €63,799, from -€36,311 to €27,488
- Depreciation -€2,616
down €2,616 (-47.4%), from €5,525 to €2,909
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 | €88,651 | €93,236 | +€4,585 | +5.2% |
| Fixed assets | 21/28 | €4,401 | €3,242 | -€1,159 | -26.3% |
| Tangible fixed assets | 22/27 | €4,323 | €1,414 | -€2,909 | -67.3% |
| Plant, machinery and equipment | 23 | €1,009 | - | -€1,009 | |
| Furniture and vehicles | 24 | €3,314 | €1,414 | -€1,900 | -57.3% |
| Financial fixed assets | 28 | €78 | €1,828 | +€1,750 | +2,239% |
| Current assets | 29/58 | €84,250 | €89,994 | +€5,744 | +6.8% |
| Amounts receivable within one year | 40/41 | €37,624 | €32,039 | -€5,585 | -14.8% |
| Trade receivables | 40 | €12,294 | €20,113 | +€7,819 | +63.6% |
| Other amounts receivable | 41 | €25,330 | €11,926 | -€13,404 | -52.9% |
| Cash at bank and in hand | 54/58 | €43,840 | €54,527 | +€10,686 | +24.4% |
| Deferred charges and accrued income | 490/1 | €2,785 | €3,428 | +€643 | +23.1% |
| Total equity and liabilities | 10/49 | €88,651 | €93,236 | +€4,585 | +5.2% |
| Equity | 10/15 | €19,758 | €43,616 | +€23,858 | +121% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,782 | €40,782 | = | 0.0% |
| Distributable reserves | 133 | €40,782 | €40,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,024 | €1,834 | +€23,858 | |
| Amounts payable | 17/49 | €68,892 | €49,620 | -€19,273 | -28.0% |
| Amounts payable within one year | 42/48 | €68,892 | €49,620 | -€19,273 | -28.0% |
| Trade debts | 44 | €20,913 | €6,518 | -€14,395 | -68.8% |
| Suppliers | 440/4 | €20,913 | €6,518 | -€14,395 | -68.8% |
| Taxes, remuneration and social security | 45 | €19,241 | €9,118 | -€10,123 | -52.6% |
| Taxes | 450/3 | €15,564 | €5,441 | -€10,123 | -65.0% |
| Remuneration and social security | 454/9 | €3,677 | €3,677 | = | 0.0% |
| Other amounts payable | 47/48 | €28,739 | €33,984 | +€5,245 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,525 | €2,909 | -€2,616 | -47.4% |
| Other operating charges | 640/8 | €482 | €297 | -€185 | -38.4% |
| Gross operating margin | 9900 | -€36,311 | €27,488 | +€63,799 | |
| Operating profit (loss) | 9901 | -€42,318 | €24,283 | +€66,601 | |
| Financial income | 75/76B | €159 | €0 | -€159 | -100.0% |
| Recurring financial income | 75 | €159 | €0 | -€159 | -100.0% |
| Financial charges | 65/66B | €125 | €281 | +€157 | +126% |
| Recurring financial charges | 65 | €125 | €281 | +€157 | +126% |
| Profit (loss) for the period before taxes | 9903 | -€42,284 | €24,002 | +€66,285 | |
| Income taxes | 67/77 | €140 | €144 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€42,423 | €23,858 | +€66,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,423 | €23,858 | +€66,281 |
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 18 October 2026 via checked.be.