new xpair: 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.
new xpair
Largest movements
- Tangible fixed assets -€11,000
no longer reported in 2024 (was €11,000)
- Cash -€9,531
down €9,531 (-99.7%), from €9,564 to €33
mainly Net result for the year (-€16,697) and Provisions (-€10,000)
- Receivables within one year +€7,323
up €7,323 (+10.2%), from €71,543 to €78,866
of which Trade receivables: +€4,017
- Profit (loss) carried forward -€16,697
down €16,697 (-44.4%), from €37,574 to €20,877
- Trade debts +€13,507
up €13,507 (+163.0%), from €8,288 to €21,795
- Provisions -€10,000
no longer reported in 2024 (was €10,000)
- Other debts -€4,447
down €4,447 (-19.3%), from €23,031 to €18,584
- Tax, wage and social debts +€3,836
up €3,836 (+26.6%), from €14,399 to €18,235
- Gross operating margin -€31,601
down €31,601, from €27,914 to -€3,687
- Depreciation +€5,796
up €5,796 (+100.0%), from €5,796 to €11,592
- Taxes -€4,394
no longer reported in 2024 (was €4,394)
- Other operating charges +€1,237
new in 2024: €1,237
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,292 | €79,491 | -€13,801 | -14.8% |
| Fixed assets | 21/28 | €12,185 | €592 | -€11,593 | -95.1% |
| Intangible fixed assets | 21 | €1,185 | €592 | -€593 | -50.0% |
| Tangible fixed assets | 22/27 | €11,000 | - | -€11,000 | |
| Furniture and vehicles | 24 | €11,000 | - | -€11,000 | |
| Current assets | 29/58 | €81,107 | €78,899 | -€2,208 | -2.7% |
| Amounts receivable within one year | 40/41 | €71,543 | €78,866 | +€7,323 | +10.2% |
| Trade receivables | 40 | €45,147 | €49,164 | +€4,017 | +8.9% |
| Other amounts receivable | 41 | €26,396 | €29,702 | +€3,306 | +12.5% |
| Cash at bank and in hand | 54/58 | €9,564 | €33 | -€9,531 | -99.7% |
| Total equity and liabilities | 10/49 | €93,292 | €79,491 | -€13,801 | -14.8% |
| Equity | 10/15 | €37,574 | €20,877 | -€16,697 | -44.4% |
| Profit (loss) carried forward | 14 | €37,574 | €20,877 | -€16,697 | -44.4% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Major repairs and maintenance | 162 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €45,718 | €58,614 | +€12,896 | +28.2% |
| Amounts payable within one year | 42/48 | €45,718 | €58,614 | +€12,896 | +28.2% |
| Trade debts | 44 | €8,288 | €21,795 | +€13,507 | +163.0% |
| Suppliers | 440/4 | €8,288 | €21,795 | +€13,507 | +163.0% |
| Taxes, remuneration and social security | 45 | €14,399 | €18,235 | +€3,836 | +26.6% |
| Taxes | 450/3 | €14,399 | €18,235 | +€3,836 | +26.6% |
| Other amounts payable | 47/48 | €23,031 | €18,584 | -€4,447 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,796 | €11,592 | +€5,796 | +100.0% |
| Other operating charges | 640/8 | - | €1,237 | +€1,237 | |
| Gross operating margin | 9900 | €27,914 | -€3,687 | -€31,601 | |
| Operating profit (loss) | 9901 | €22,118 | -€16,516 | -€38,634 | |
| Financial charges | 65/66B | €144 | €181 | +€37 | +25.7% |
| Recurring financial charges | 65 | €144 | €181 | +€37 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €21,974 | -€16,697 | -€38,671 | |
| Income taxes | 67/77 | €4,394 | - | -€4,394 | |
| Profit (loss) for the period | 9904 | €17,580 | -€16,697 | -€34,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,580 | -€16,697 | -€34,277 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.