eXHocet: 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.
eXHocet
Largest movements
- Tangible fixed assets +€34,273
up €34,273 (+23.2%), from €147,792 to €182,065
of which Furniture and vehicles: +€39,085
- Cash +€28,085
up €28,085 (+112.1%), from €25,056 to €53,141
mainly Net result for the year (+€35,035) and Depreciation (+€15,506)
- Receivables within one year -€2,867
down €2,867 (-12.2%), from €23,437 to €20,570
of which Other amounts receivable: -€1,794
- Reserves +€35,035
up €35,035 (+99.0%), from €35,404 to €70,440
of which Distributable reserves: +€35,035
- Tax, wage and social debts +€13,158
up €13,158 (+168.6%), from €7,806 to €20,964
of which Taxes: +€7,558
- Current portion of long-term debt +€12,015
up €12,015 (+85.9%), from €13,992 to €26,007
- Other debts -€5,813
down €5,813 (-81.7%), from €7,118 to €1,305
- Debts after one year +€5,187
up €5,187 (+9.1%), from €57,038 to €62,225
- Gross operating margin +€30,604
up €30,604 (+73.7%), from €41,509 to €72,114
- Taxes +€9,482
up €9,482 (+179.4%), from €5,286 to €14,768
- Staff costs -€2,138
down €2,138 (-98.5%), from €2,171 to €33
- Depreciation -€779
down €779 (-4.8%), from €16,285 to €15,506
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 | €201,858 | €261,302 | +€59,444 | +29.4% |
| Fixed assets | 21/28 | €147,972 | €182,125 | +€34,153 | +23.1% |
| Tangible fixed assets | 22/27 | €147,792 | €182,065 | +€34,273 | +23.2% |
| Land and buildings | 22 | €122,620 | €119,040 | -€3,581 | -2.9% |
| Furniture and vehicles | 24 | €7,763 | €46,849 | +€39,085 | +503.5% |
| Other tangible fixed assets | 26 | €17,409 | €16,177 | -€1,232 | -7.1% |
| Financial fixed assets | 28 | €180 | €60 | -€120 | -66.7% |
| Current assets | 29/58 | €53,886 | €79,177 | +€25,291 | +46.9% |
| Amounts receivable within one year | 40/41 | €23,437 | €20,570 | -€2,867 | -12.2% |
| Trade receivables | 40 | €21,643 | €20,570 | -€1,073 | -5.0% |
| Other amounts receivable | 41 | €1,794 | - | -€1,794 | |
| Cash at bank and in hand | 54/58 | €25,056 | €53,141 | +€28,085 | +112.1% |
| Deferred charges and accrued income | 490/1 | €5,393 | €5,466 | +€73 | +1.4% |
| Total equity and liabilities | 10/49 | €201,858 | €261,302 | +€59,444 | +29.4% |
| Equity | 10/15 | €114,479 | €149,515 | +€35,035 | +30.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,404 | €70,440 | +€35,035 | +99.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,128 | €5,128 | = | 0.0% |
| Distributable reserves | 133 | €28,416 | €63,452 | +€35,035 | +123.3% |
| Profit (loss) carried forward | 14 | €66,675 | €66,675 | = | 0.0% |
| Amounts payable | 17/49 | €87,378 | €111,787 | +€24,409 | +27.9% |
| Amounts payable after more than one year | 17 | €57,038 | €62,225 | +€5,187 | +9.1% |
| Financial debts | 170/4 | €57,038 | €62,225 | +€5,187 | +9.1% |
| Amounts payable within one year | 42/48 | €30,340 | €49,562 | +€19,222 | +63.4% |
| Current portion of amounts payable after more than one year | 42 | €13,992 | €26,007 | +€12,015 | +85.9% |
| Trade debts | 44 | €1,425 | €1,287 | -€138 | -9.7% |
| Suppliers | 440/4 | €1,425 | €1,287 | -€138 | -9.7% |
| Taxes, remuneration and social security | 45 | €7,806 | €20,964 | +€13,158 | +168.6% |
| Taxes | 450/3 | €7,806 | €15,364 | +€7,558 | +96.8% |
| Remuneration and social security | 454/9 | - | €5,600 | +€5,600 | |
| Other amounts payable | 47/48 | €7,118 | €1,305 | -€5,813 | -81.7% |
| Remuneration, social security and pensions | 62 | €2,171 | €33 | -€2,138 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,285 | €15,506 | -€779 | -4.8% |
| Other operating charges | 640/8 | €4,284 | €4,627 | +€343 | +8.0% |
| Gross operating margin | 9900 | €41,509 | €72,114 | +€30,604 | +73.7% |
| Operating profit (loss) | 9901 | €18,769 | €51,947 | +€33,178 | +176.8% |
| Financial income | 75/76B | €0 | €64 | +€64 | +212366.7% |
| Recurring financial income | 75 | €0 | €64 | +€64 | +212366.7% |
| Financial charges | 65/66B | €2,067 | €2,207 | +€140 | +6.8% |
| Recurring financial charges | 65 | €2,067 | €2,207 | +€140 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €16,702 | €49,804 | +€33,101 | +198.2% |
| Income taxes | 67/77 | €5,286 | €14,768 | +€9,482 | +179.4% |
| Profit (loss) for the period | 9904 | €11,416 | €35,035 | +€23,619 | +206.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,416 | €35,035 | +€23,619 | +206.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.