Xaana: 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.
Xaana
Largest movements
- Tangible fixed assets -€45,509
down €45,509 (-53.8%), from €84,564 to €39,055
of which Furniture and vehicles: -€52,410
- Cash -€13,334
down €13,334 (-49.3%), from €27,041 to €13,706
mainly Debts after one year (-€34,355) and Contributions, distributions and other (-€18,989)
- Receivables within one year +€10,367
up €10,367 (+504%), from €2,059 to €12,426
of which Other amounts receivable: +€9,058
- Deferred charges and accrued income -€4,314
down €4,314 (-100%), from €4,314 to €0
- Debts after one year -€34,355
down €34,355 (-58.9%), from €58,320 to €23,965
- Reserves -€17,031
down €17,031 (-100%), from €17,031 to €0
- Current portion of long-term debt -€15,851
down €15,851 (-68.7%), from €23,077 to €7,226
- Other debts +€14,862
up €14,862 (+1,162%), from €1,279 to €16,141
- Trade debts -€1,560
down €1,560 (-75.3%), from €2,071 to €512
- Depreciation -€18,005
down €18,005 (-74.6%), from €24,125 to €6,120
- Taxes +€702
up €702 (+363%), from €194 to €896
- Gross operating margin -€630
down €630 (-2.5%), from €24,831 to €24,202
- Other operating charges +€392
up €392 (+117%), from €336 to €727
- Financial charges -€350
down €350 (-7.7%), from €4,549 to €4,199
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 | €117,977 | €65,188 | -€52,789 | -44.7% |
| Fixed assets | 21/28 | €84,564 | €39,055 | -€45,509 | -53.8% |
| Tangible fixed assets | 22/27 | €84,564 | €39,055 | -€45,509 | -53.8% |
| Plant, machinery and equipment | 23 | €1,300 | €8,201 | +€6,901 | +531% |
| Furniture and vehicles | 24 | €83,263 | €30,854 | -€52,410 | -62.9% |
| Current assets | 29/58 | €33,413 | €26,133 | -€7,281 | -21.8% |
| Amounts receivable within one year | 40/41 | €2,059 | €12,426 | +€10,367 | +504% |
| Trade receivables | 40 | €2,059 | €3,368 | +€1,309 | +63.6% |
| Other amounts receivable | 41 | - | €9,058 | +€9,058 | |
| Cash at bank and in hand | 54/58 | €27,041 | €13,706 | -€13,334 | -49.3% |
| Deferred charges and accrued income | 490/1 | €4,314 | €0 | -€4,314 | -100% |
| Total equity and liabilities | 10/49 | €117,977 | €65,188 | -€52,789 | -44.7% |
| Equity | 10/15 | €24,031 | €7,000 | -€17,031 | -70.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €17,031 | €0 | -€17,031 | -100% |
| Distributable reserves | 133 | €17,031 | €0 | -€17,031 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €93,946 | €58,188 | -€35,758 | -38.1% |
| Amounts payable after more than one year | 17 | €58,320 | €23,965 | -€34,355 | -58.9% |
| Financial debts | 170/4 | €58,320 | €23,965 | -€34,355 | -58.9% |
| Amounts payable within one year | 42/48 | €35,626 | €34,223 | -€1,403 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €23,077 | €7,226 | -€15,851 | -68.7% |
| Trade debts | 44 | €2,071 | €512 | -€1,560 | -75.3% |
| Suppliers | 440/4 | €2,071 | €512 | -€1,560 | -75.3% |
| Taxes, remuneration and social security | 45 | €9,199 | €10,344 | +€1,145 | +12.4% |
| Taxes | 450/3 | €9,199 | €8,444 | -€755 | -8.2% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €1,279 | €16,141 | +€14,862 | +1,162% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,125 | €6,120 | -€18,005 | -74.6% |
| Other operating charges | 640/8 | €336 | €727 | +€392 | +117% |
| Non-recurring operating charges | 66A | - | €10,620 | +€10,620 | |
| Gross operating margin | 9900 | €24,831 | €24,202 | -€630 | -2.5% |
| Operating profit (loss) | 9901 | €371 | €6,734 | +€6,363 | +1,717% |
| Financial income | 75/76B | €1 | €319 | +€318 | +31,824% |
| Recurring financial income | 75 | €1 | €319 | +€318 | +31,824% |
| Financial charges | 65/66B | €4,549 | €4,199 | -€350 | -7.7% |
| Recurring financial charges | 65 | €4,549 | €4,199 | -€350 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,178 | €2,854 | +€7,032 | |
| Income taxes | 67/77 | €194 | €896 | +€702 | +363% |
| Profit (loss) for the period | 9904 | -€4,371 | €1,958 | +€6,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,371 | €1,958 | +€6,329 |
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 16 October 2026 via checked.be.