Sales-Com Xpert: 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.
Sales-Com Xpert
Largest movements
- Receivables within one year -€25,958
down €25,958 (-49.5%), from €52,463 to €26,505
of which Trade receivables: -€25,958
- Cash +€9,419
up €9,419 (+15.8%), from €59,642 to €69,062
mainly Net result for the year (+€30,492) and Receivables within one year (+€25,958)
- Deferred charges and accrued income -€4,241
down €4,241 (-30.4%), from €13,965 to €9,724
- Trade debts -€31,443
down €31,443 (-94.2%), from €33,369 to €1,926
- Reserves +€29,659
up €29,659 (+61.5%), from €48,238 to €77,896
- Other debts -€19,984
down €19,984 (-90.6%), from €22,057 to €2,073
- Other operating charges -€4,685
down €4,685 (-89.7%), from €5,221 to €536
- Gross operating margin +€3,472
up €3,472 (+8.0%), from €43,504 to €46,976
- Taxes +€1,535
up €1,535 (+14.7%), from €10,449 to €11,984
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 | €127,186 | €105,675 | -€21,512 | -16.9% |
| Fixed assets | 21/28 | €1,115 | €384 | -€732 | -65.6% |
| Tangible fixed assets | 22/27 | €1,085 | €354 | -€732 | -67.4% |
| Furniture and vehicles | 24 | €1,085 | €354 | -€732 | -67.4% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €126,071 | €105,291 | -€20,780 | -16.5% |
| Amounts receivable within one year | 40/41 | €52,463 | €26,505 | -€25,958 | -49.5% |
| Trade receivables | 40 | €52,461 | €26,503 | -€25,958 | -49.5% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,642 | €69,062 | +€9,419 | +15.8% |
| Deferred charges and accrued income | 490/1 | €13,965 | €9,724 | -€4,241 | -30.4% |
| Total equity and liabilities | 10/49 | €127,186 | €105,675 | -€21,512 | -16.9% |
| Equity | 10/15 | €66,838 | €96,496 | +€29,659 | +44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,238 | €77,896 | +€29,659 | +61.5% |
| Distributable reserves | 133 | €48,238 | €77,896 | +€29,659 | +61.5% |
| Amounts payable | 17/49 | €60,349 | €9,178 | -€51,170 | -84.8% |
| Amounts payable within one year | 42/48 | €60,349 | €9,178 | -€51,170 | -84.8% |
| Trade debts | 44 | €33,369 | €1,926 | -€31,443 | -94.2% |
| Suppliers | 440/4 | €33,369 | €1,926 | -€31,443 | -94.2% |
| Taxes, remuneration and social security | 45 | €4,922 | €5,180 | +€257 | +5.2% |
| Taxes | 450/3 | €4,922 | €5,180 | +€257 | +5.2% |
| Other amounts payable | 47/48 | €22,057 | €2,073 | -€19,984 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,113 | €732 | -€381 | -34.2% |
| Other operating charges | 640/8 | €5,221 | €536 | -€4,685 | -89.7% |
| Gross operating margin | 9900 | €43,504 | €46,976 | +€3,472 | +8.0% |
| Operating profit (loss) | 9901 | €37,170 | €45,709 | +€8,538 | +23.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,144 | €3,233 | +€90 | +2.8% |
| Recurring financial charges | 65 | €3,144 | €3,233 | +€90 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €34,027 | €42,476 | +€8,449 | +24.8% |
| Income taxes | 67/77 | €10,449 | €11,984 | +€1,535 | +14.7% |
| Profit (loss) for the period | 9904 | €23,578 | €30,492 | +€6,914 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,578 | €30,492 | +€6,914 | +29.3% |
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 22 October 2026 via checked.be.