X 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 CONSULTING
Largest movements
- Receivables within one year +€239,161
up €239,161 (+25.7%), from €929,433 to €1.2m
of which Other amounts receivable: +€239,161
- Financial fixed assets +€100,000
up €100,000 (+18.8%), from €532,500 to €632,500
- Profit (loss) carried forward +€383,858
up €383,858 (+49.5%), from €775,715 to €1.2m
- Tax, wage and social debts -€68,805
down €68,805 (-43.6%), from €157,855 to €89,051
of which Taxes: -€71,264
- Accrued charges and deferred income +€25,108
up €25,108 (+87.8%), from €28,605 to €53,713
- Financial income +€16,457
up €16,457 (+2.9%), from €570,555 to €587,013
- Taxes +€10,826
up €10,826 (+13.1%), from €82,479 to €93,305
- Staff costs +€4,699
up €4,699 (+6.5%), from €72,824 to €77,523
- Gross operating margin -€3,557
down €3,557 (-216.7%), from -€1,641 to -€5,199
- Other operating charges -€3,447
down €3,447 (-77.5%), from €4,445 to €998
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.
Cash bridge derived
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 | €1,472,230 | €1,812,723 | +€340,493 | +23.1% |
| Formation expenses | 20 | €1,725 | €1,175 | -€550 | -31.9% |
| Fixed assets | 21/28 | €532,500 | €632,500 | +€100,000 | +18.8% |
| Financial fixed assets | 28 | €532,500 | €632,500 | +€100,000 | +18.8% |
| Current assets | 29/58 | €938,004 | €1,179,048 | +€241,043 | +25.7% |
| Amounts receivable within one year | 40/41 | €929,433 | €1,168,594 | +€239,161 | +25.7% |
| Trade receivables | 40 | €6,685 | €6,685 | = | 0.0% |
| Other amounts receivable | 41 | €922,747 | €1,161,909 | +€239,161 | +25.9% |
| Cash at bank and in hand | 54/58 | €8,572 | €10,454 | +€1,882 | +22.0% |
| Total equity and liabilities | 10/49 | €1,472,230 | €1,812,723 | +€340,493 | +23.1% |
| Equity | 10/15 | €785,715 | €1,169,573 | +€383,858 | +48.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €775,715 | €1,159,573 | +€383,858 | +49.5% |
| Amounts payable | 17/49 | €686,515 | €643,150 | -€43,364 | -6.3% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Other amounts payable | 178/9 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €157,910 | €89,437 | -€68,472 | -43.4% |
| Trade debts | 44 | - | €332 | +€332 | |
| Suppliers | 440/4 | - | €332 | +€332 | |
| Taxes, remuneration and social security | 45 | €157,855 | €89,051 | -€68,805 | -43.6% |
| Taxes | 450/3 | €157,855 | €86,591 | -€71,264 | -45.1% |
| Remuneration and social security | 454/9 | - | €2,460 | +€2,460 | |
| Other amounts payable | 47/48 | €54 | €54 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €28,605 | €53,713 | +€25,108 | +87.8% |
| Non-recurring operating income | 76A | €3,456 | - | -€3,456 | |
| Remuneration, social security and pensions | 62 | €72,824 | €77,523 | +€4,699 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €550 | = | 0.0% |
| Other operating charges | 640/8 | €4,445 | €998 | -€3,447 | -77.5% |
| Non-recurring operating charges | 66A | - | €80 | +€80 | |
| Gross operating margin | 9900 | -€1,641 | -€5,199 | -€3,557 | -216.7% |
| Operating profit (loss) | 9901 | -€79,461 | -€84,350 | -€4,889 | -6.2% |
| Financial income | 75/76B | €570,555 | €587,013 | +€16,457 | +2.9% |
| Recurring financial income | 75 | €570,555 | €587,013 | +€16,457 | +2.9% |
| Financial charges | 65/66B | €25,265 | €25,500 | +€235 | +0.9% |
| Recurring financial charges | 65 | €25,265 | €25,500 | +€235 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €465,830 | €477,163 | +€11,333 | +2.4% |
| Income taxes | 67/77 | €82,479 | €93,305 | +€10,826 | +13.1% |
| Profit (loss) for the period | 9904 | €383,351 | €383,858 | +€506 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €383,351 | €383,858 | +€506 | +0.1% |
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 11 October 2026 via checked.be.