X-Conscious: 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-Conscious
Largest movements
- Tangible fixed assets +€80,040
up €80,040 (+264%), from €30,324 to €110,365
of which Furniture and vehicles: +€44,991
- Cash +€29,202
new in 2024: €29,202
mainly Trade debts (+€54,440) and Receivables within one year (+€25,457)
- Receivables within one year -€25,457
down €25,457 (-40.1%), from €63,413 to €37,956
of which Trade receivables: -€32,963
- Trade debts +€54,440
up €54,440 (+6,619%), from €823 to €55,263
- Reserves +€24,727
up €24,727 (+139%), from €17,805 to €42,532
- Current portion of long-term debt +€8,361
up €8,361 (+65.9%), from €12,694 to €21,055
- Tax, wage and social debts -€4,222
down €4,222 (-99.3%), from €4,251 to €30
- Debts after one year +€3,129
up €3,129 (+6.5%), from €48,072 to €51,201
- Staff costs -€25,162
no longer reported in 2024 (was €25,162)
- Gross operating margin +€18,153
up €18,153 (+45.2%), from €40,156 to €58,309
- Depreciation +€13,257
up €13,257 (+158%), from €8,379 to €21,637
- Taxes +€4,848
up €4,848 (+192%), from €2,530 to €7,378
- Financial charges +€1,277
up €1,277 (+61.0%), from €2,096 to €3,373
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.
Derived cash bridge
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 | €93,737 | €177,524 | +€83,786 | +89.4% |
| Fixed assets | 21/28 | €30,324 | €110,365 | +€80,040 | +264% |
| Tangible fixed assets | 22/27 | €30,324 | €110,365 | +€80,040 | +264% |
| Plant, machinery and equipment | 23 | €28,521 | €20,601 | -€7,920 | -27.8% |
| Furniture and vehicles | 24 | €1,803 | €46,795 | +€44,991 | +2,495% |
| Other tangible fixed assets | 26 | - | €42,969 | +€42,969 | |
| Current assets | 29/58 | €63,413 | €67,159 | +€3,746 | +5.9% |
| Amounts receivable within one year | 40/41 | €63,413 | €37,956 | -€25,457 | -40.1% |
| Trade receivables | 40 | €51,349 | €18,386 | -€32,963 | -64.2% |
| Other amounts receivable | 41 | €12,064 | €19,571 | +€7,506 | +62.2% |
| Cash at bank and in hand | 54/58 | - | €29,202 | +€29,202 | |
| Total equity and liabilities | 10/49 | €93,737 | €177,524 | +€83,786 | +89.4% |
| Equity | 10/15 | €20,505 | €45,232 | +€24,727 | +121% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Reserves | 13 | €17,805 | €42,532 | +€24,727 | +139% |
| Distributable reserves | 133 | €17,805 | €42,532 | +€24,727 | +139% |
| Amounts payable | 17/49 | €73,232 | €132,292 | +€59,059 | +80.6% |
| Amounts payable after more than one year | 17 | €48,072 | €51,201 | +€3,129 | +6.5% |
| Financial debts | 170/4 | €48,072 | €51,201 | +€3,129 | +6.5% |
| Amounts payable within one year | 42/48 | €25,160 | €81,091 | +€55,931 | +222% |
| Current portion of amounts payable after more than one year | 42 | €12,694 | €21,055 | +€8,361 | +65.9% |
| Financial debts | 43 | €7,392 | €4,743 | -€2,649 | -35.8% |
| Credit institutions | 430/8 | €7,392 | €4,743 | -€2,649 | -35.8% |
| Trade debts | 44 | €823 | €55,263 | +€54,440 | +6,619% |
| Suppliers | 440/4 | €823 | €55,263 | +€54,440 | +6,619% |
| Taxes, remuneration and social security | 45 | €4,251 | €30 | -€4,222 | -99.3% |
| Taxes | 450/3 | €4,251 | €30 | -€4,222 | -99.3% |
| Non-recurring operating income | 76A | - | €7,583 | +€7,583 | |
| Remuneration, social security and pensions | 62 | €25,162 | - | -€25,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,379 | €21,637 | +€13,257 | +158% |
| Other operating charges | 640/8 | €683 | €1,521 | +€839 | +123% |
| Gross operating margin | 9900 | €40,156 | €58,309 | +€18,153 | +45.2% |
| Operating profit (loss) | 9901 | €5,932 | €35,151 | +€29,219 | +493% |
| Financial income | 75/76B | €1,037 | €327 | -€709 | -68.4% |
| Recurring financial income | 75 | €1,037 | €327 | -€709 | -68.4% |
| Financial charges | 65/66B | €2,096 | €3,373 | +€1,277 | +61.0% |
| Recurring financial charges | 65 | €2,096 | €3,373 | +€1,277 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €4,873 | €32,105 | +€27,232 | +559% |
| Income taxes | 67/77 | €2,530 | €7,378 | +€4,848 | +192% |
| Profit (loss) for the period | 9904 | €2,343 | €24,727 | +€22,384 | +955% |
| Profit (loss) for the period to be appropriated | 9905 | €2,343 | €24,727 | +€22,384 | +955% |
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 22 October 2026 via checked.be.