X-Act Consulting: 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.
X-Act Consulting
Largest movements
- Cash -€21,553
down €21,553 (-50.1%), from €43,011 to €21,458
mainly Other debts (-€9,508) and Net result for the year (-€8,706)
- Receivables within one year +€1,696
up €1,696 (+232%), from €732 to €2,428
- Other debts -€9,508
no longer reported in 2025 (was €9,508)
- Reserves -€8,706
down €8,706 (-32.6%), from €26,742 to €18,037
- Tax, wage and social debts -€1,641
down €1,641 (-71.2%), from €2,305 to €663
- Gross operating margin -€38,176
down €38,176, from €29,847 to -€8,329
- Taxes -€6,663
no longer reported in 2025 (was €6,663)
- Other operating charges +€592
up €592 (+501%), from €118 to €710
- Financial income +€345
up €345 (+640%), from €54 to €399
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 | €43,743 | €23,886 | -€19,856 | -45.4% |
| Current assets | 29/58 | €43,743 | €23,886 | -€19,856 | -45.4% |
| Amounts receivable within one year | 40/41 | €732 | €2,428 | +€1,696 | +232% |
| Other amounts receivable | 41 | €732 | €2,428 | +€1,696 | +232% |
| Cash at bank and in hand | 54/58 | €43,011 | €21,458 | -€21,553 | -50.1% |
| Total equity and liabilities | 10/49 | €43,743 | €23,886 | -€19,856 | -45.4% |
| Equity | 10/15 | €31,742 | €23,037 | -€8,706 | -27.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,742 | €18,037 | -€8,706 | -32.6% |
| Distributable reserves | 133 | €26,742 | €18,037 | -€8,706 | -32.6% |
| Amounts payable | 17/49 | €12,000 | €850 | -€11,151 | -92.9% |
| Amounts payable within one year | 42/48 | €12,000 | €850 | -€11,151 | -92.9% |
| Trade debts | 44 | €188 | €186 | -€2 | -0.9% |
| Suppliers | 440/4 | €188 | €186 | -€2 | -0.9% |
| Taxes, remuneration and social security | 45 | €2,305 | €663 | -€1,641 | -71.2% |
| Taxes | 450/3 | €2,305 | €663 | -€1,641 | -71.2% |
| Other amounts payable | 47/48 | €9,508 | - | -€9,508 | |
| Other operating charges | 640/8 | €118 | €710 | +€592 | +501% |
| Gross operating margin | 9900 | €29,847 | -€8,329 | -€38,176 | |
| Operating profit (loss) | 9901 | €29,729 | -€9,039 | -€38,768 | |
| Financial income | 75/76B | €54 | €399 | +€345 | +640% |
| Recurring financial income | 75 | €54 | €399 | +€345 | +640% |
| Financial charges | 65/66B | €44 | €66 | +€22 | +50.9% |
| Recurring financial charges | 65 | €44 | €66 | +€22 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €29,740 | -€8,706 | -€38,445 | |
| Income taxes | 67/77 | €6,663 | - | -€6,663 | |
| Profit (loss) for the period | 9904 | €23,076 | -€8,706 | -€31,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,076 | -€8,706 | -€31,782 |
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.