JL XERIOS: 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.
JL XERIOS
Largest movements
- Cash +€29,635
up €29,635 (+60.8%), from €48,767 to €78,402
mainly Depreciation (+€13,391) and Net result for the year (+€12,150)
- Receivables within one year -€4,845
down €4,845 (-8.6%), from €56,078 to €51,233
- Reserves +€12,150
up €12,150 (+16.1%), from €75,467 to €87,617
- Tax, wage and social debts +€6,080
up €6,080 (+93.9%), from €6,473 to €12,553
- Trade debts +€5,547
new in 2025: €5,547
- Depreciation +€736
up €736 (+5.8%), from €12,655 to €13,391
- Taxes -€393
down €393 (-6.1%), from €6,473 to €6,080
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 | €226,426 | €250,203 | +€23,777 | +10.5% |
| Fixed assets | 21/28 | €120,729 | €120,231 | -€498 | -0.4% |
| Tangible fixed assets | 22/27 | €120,729 | €120,231 | -€498 | -0.4% |
| Land and buildings | 22 | €120,729 | €108,073 | -€12,655 | -10.5% |
| Plant, machinery and equipment | 23 | - | €12,157 | +€12,157 | |
| Current assets | 29/58 | €105,697 | €129,972 | +€24,275 | +23.0% |
| Amounts receivable within one year | 40/41 | €56,078 | €51,233 | -€4,845 | -8.6% |
| Other amounts receivable | 41 | €56,078 | €51,233 | -€4,845 | -8.6% |
| Cash at bank and in hand | 54/58 | €48,767 | €78,402 | +€29,635 | +60.8% |
| Deferred charges and accrued income | 490/1 | €852 | €338 | -€514 | -60.4% |
| Total equity and liabilities | 10/49 | €226,426 | €250,203 | +€23,777 | +10.5% |
| Equity | 10/15 | €106,083 | €118,232 | +€12,150 | +11.5% |
| Contributions | 10/11 | €30,616 | €30,616 | = | 0.0% |
| Reserves | 13 | €75,467 | €87,617 | +€12,150 | +16.1% |
| Distributable reserves | 133 | €75,467 | €87,617 | +€12,150 | +16.1% |
| Amounts payable | 17/49 | €120,343 | €131,970 | +€11,627 | +9.7% |
| Amounts payable within one year | 42/48 | €120,343 | €131,970 | +€11,627 | +9.7% |
| Trade debts | 44 | - | €5,547 | +€5,547 | |
| Suppliers | 440/4 | - | €5,547 | +€5,547 | |
| Taxes, remuneration and social security | 45 | €6,473 | €12,553 | +€6,080 | +93.9% |
| Taxes | 450/3 | €6,473 | €12,553 | +€6,080 | +93.9% |
| Other amounts payable | 47/48 | €113,870 | €113,870 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,655 | €13,391 | +€736 | +5.8% |
| Other operating charges | 640/8 | €1,364 | €1,287 | -€77 | -5.6% |
| Gross operating margin | 9900 | €33,208 | €32,982 | -€226 | -0.7% |
| Operating profit (loss) | 9901 | €19,189 | €18,304 | -€884 | -4.6% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €19,115 | €18,229 | -€886 | -4.6% |
| Income taxes | 67/77 | €6,473 | €6,080 | -€393 | -6.1% |
| Profit (loss) for the period | 9904 | €12,642 | €12,150 | -€493 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,642 | €12,150 | -€493 | -3.9% |
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 13 October 2026 via checked.be.