XA Consult: what changed
Two fiscal 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.
XA Consult
Largest movements
- Cash -€195
down €195 (-69.1%), from €282 to €87
mainly Net result for the year (-€1,155) and Other debts (-€129)
- Profit (loss) carried forward -€1,155
down €1,155 (-4.9%), from -€23,403 to -€24,557
- Trade debts +€1,089
up €1,089 (+60.0%), from €1,815 to €2,904
- Other debts -€129
down €129 (-8.0%), from €1,620 to €1,490
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Gross operating margin +€361
up €361 (+23.8%), from -€1,516 to -€1,155
- Financial charges -€104
no longer reported in 2025 (was €104)
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 | €492 | €297 | -€195 | -39.6% |
| Current assets | 29/58 | €492 | €297 | -€195 | -39.6% |
| Amounts receivable within one year | 40/41 | €210 | €210 | = | 0.0% |
| Trade receivables | 40 | €210 | €210 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €282 | €87 | -€195 | -69.1% |
| Total equity and liabilities | 10/49 | €492 | €297 | -€195 | -39.6% |
| Equity | 10/15 | -€2,943 | -€4,097 | -€1,155 | -39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,403 | -€24,557 | -€1,155 | -4.9% |
| Amounts payable | 17/49 | €3,435 | €4,394 | +€960 | +27.9% |
| Amounts payable within one year | 42/48 | €3,435 | €4,394 | +€960 | +27.9% |
| Trade debts | 44 | €1,815 | €2,904 | +€1,089 | +60.0% |
| Suppliers | 440/4 | €1,815 | €2,904 | +€1,089 | +60.0% |
| Other amounts payable | 47/48 | €1,620 | €1,490 | -€129 | -8.0% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€1,516 | -€1,155 | +€361 | +23.8% |
| Operating profit (loss) | 9901 | -€1,900 | -€1,155 | +€745 | +39.2% |
| Financial charges | 65/66B | €104 | - | -€104 | |
| Recurring financial charges | 65 | €104 | - | -€104 | |
| Profit (loss) for the period before taxes | 9903 | -€2,004 | -€1,155 | +€849 | +42.4% |
| Profit (loss) for the period | 9904 | -€2,004 | -€1,155 | +€849 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,004 | -€1,155 | +€849 | +42.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.