XaBit: 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.
XaBit
Largest movements
- Receivables within one year +€37,430
up €37,430 (+543.7%), from €6,884 to €44,314
of which Other amounts receivable: +€21,337
- Tangible fixed assets -€17,404
down €17,404 (-31.8%), from €54,763 to €37,359
of which Furniture and vehicles: -€12,295
- Cash +€6,347
up €6,347 (+12.1%), from €52,616 to €58,963
mainly Other debts (+€37,324) and Net result for the year (+€27,124)
- Current investments -€2,788
down €2,788 (-3.0%), from €93,717 to €90,930
- Other debts +€37,324
new in 2025: €37,324
- Reserves -€10,200
down €10,200 (-6.0%), from €169,415 to €159,215
of which Distributable reserves: -€10,200
- Tax, wage and social debts -€5,056
down €5,056 (-22.9%), from €22,062 to €17,007
- Gross operating margin -€39,789
down €39,789 (-42.0%), from €94,709 to €54,921
- Taxes -€10,643
down €10,643 (-48.2%), from €22,082 to €11,439
- Financial income +€7,860
up €7,860 (+1765.1%), from €445 to €8,305
- Write-downs +€4,536
new in 2025: €4,536
- Financial charges +€2,171
up €2,171 (+2453.5%), from €89 to €2,260
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 | €210,689 | €234,343 | +€23,654 | +11.2% |
| Fixed assets | 21/28 | €54,763 | €37,359 | -€17,404 | -31.8% |
| Tangible fixed assets | 22/27 | €54,763 | €37,359 | -€17,404 | -31.8% |
| Land and buildings | 22 | €7,200 | €2,856 | -€4,344 | -60.3% |
| Furniture and vehicles | 24 | €44,184 | €31,889 | -€12,295 | -27.8% |
| Other tangible fixed assets | 26 | €3,379 | €2,614 | -€765 | -22.6% |
| Current assets | 29/58 | €155,926 | €196,984 | +€41,058 | +26.3% |
| Amounts receivable within one year | 40/41 | €6,884 | €44,314 | +€37,430 | +543.7% |
| Trade receivables | 40 | - | €16,093 | +€16,093 | |
| Other amounts receivable | 41 | €6,884 | €28,221 | +€21,337 | +310.0% |
| Current investments | 50/53 | €93,717 | €90,930 | -€2,788 | -3.0% |
| Cash at bank and in hand | 54/58 | €52,616 | €58,963 | +€6,347 | +12.1% |
| Deferred charges and accrued income | 490/1 | €2,709 | €2,778 | +€69 | +2.5% |
| Total equity and liabilities | 10/49 | €210,689 | €234,343 | +€23,654 | +11.2% |
| Equity | 10/15 | €188,015 | €177,815 | -€10,200 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,415 | €159,215 | -€10,200 | -6.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,555 | €157,355 | -€10,200 | -6.1% |
| Amounts payable | 17/49 | €22,674 | €56,528 | +€33,854 | +149.3% |
| Amounts payable within one year | 42/48 | €22,674 | €55,006 | +€32,332 | +142.6% |
| Trade debts | 44 | €612 | €675 | +€64 | +10.4% |
| Suppliers | 440/4 | €612 | €675 | +€64 | +10.4% |
| Taxes, remuneration and social security | 45 | €22,062 | €17,007 | -€5,056 | -22.9% |
| Taxes | 450/3 | €22,062 | €17,007 | -€5,056 | -22.9% |
| Other amounts payable | 47/48 | - | €37,324 | +€37,324 | |
| Accrued charges and deferred income | 492/3 | - | €1,522 | +€1,522 | |
| Non-recurring operating income | 76A | €2,010 | €1,895 | -€115 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,751 | €17,404 | -€346 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,536 | +€4,536 | |
| Other operating charges | 640/8 | €387 | €464 | +€76 | +19.7% |
| Gross operating margin | 9900 | €94,709 | €54,921 | -€39,789 | -42.0% |
| Operating profit (loss) | 9901 | €76,571 | €32,517 | -€44,055 | -57.5% |
| Financial income | 75/76B | €445 | €8,305 | +€7,860 | +1765.1% |
| Recurring financial income | 75 | €445 | €8,305 | +€7,860 | +1765.1% |
| Financial charges | 65/66B | €89 | €2,260 | +€2,171 | +2453.5% |
| Recurring financial charges | 65 | €89 | €2,260 | +€2,171 | +2453.5% |
| Profit (loss) for the period before taxes | 9903 | €76,928 | €38,562 | -€38,366 | -49.9% |
| Income taxes | 67/77 | €22,082 | €11,439 | -€10,643 | -48.2% |
| Profit (loss) for the period | 9904 | €54,846 | €27,124 | -€27,723 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,846 | €27,124 | -€27,723 | -50.5% |
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 6 October 2026 via checked.be.