XABU: 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.
XABU
Largest movements
- Receivables within one year +€5,750
up €5,750 (+115.0%), from €5,000 to €10,750
of which Other amounts receivable: +€10,000
- Tangible fixed assets -€3,869
down €3,869 (-12.6%), from €30,783 to €26,913
of which Furniture and vehicles: -€2,152
- Cash -€818
down €818 (-93.3%), from €877 to €59
mainly Other debts (-€13,179) and Receivables within one year (-€5,750)
- Debts after one year +€18,172
new in 2025: €18,172
- Other debts -€13,179
down €13,179 (-16.8%), from €78,391 to €65,212
- Tax, wage and social debts -€2,211
down €2,211 (-30.3%), from €7,300 to €5,088
- Profit (loss) carried forward -€1,571
down €1,571 (-7.2%), from -€21,877 to -€23,447
- Gross operating margin -€7,927
down €7,927 (-72.0%), from €11,010 to €3,082
- Depreciation -€2,699
down €2,699 (-41.1%), from €6,569 to €3,869
- Financial charges +€205
up €205 (+156.7%), from €131 to €335
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 | €67,062 | €68,191 | +€1,128 | +1.7% |
| Fixed assets | 21/28 | €60,783 | €56,913 | -€3,869 | -6.4% |
| Tangible fixed assets | 22/27 | €30,783 | €26,913 | -€3,869 | -12.6% |
| Land and buildings | 22 | €28,158 | €26,659 | -€1,499 | -5.3% |
| Plant, machinery and equipment | 23 | €472 | €254 | -€218 | -46.1% |
| Furniture and vehicles | 24 | €2,152 | - | -€2,152 | |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €6,280 | €11,277 | +€4,997 | +79.6% |
| Amounts receivable within one year | 40/41 | €5,000 | €10,750 | +€5,750 | +115.0% |
| Trade receivables | 40 | €5,000 | €750 | -€4,250 | -85.0% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €877 | €59 | -€818 | -93.3% |
| Deferred charges and accrued income | 490/1 | €403 | €469 | +€66 | +16.3% |
| Total equity and liabilities | 10/49 | €67,062 | €68,191 | +€1,128 | +1.7% |
| Equity | 10/15 | -€18,877 | -€20,447 | -€1,571 | -8.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,877 | -€23,447 | -€1,571 | -7.2% |
| Amounts payable | 17/49 | €85,939 | €88,638 | +€2,699 | +3.1% |
| Amounts payable after more than one year | 17 | - | €18,172 | +€18,172 | |
| Financial debts | 170/4 | - | €18,172 | +€18,172 | |
| Amounts payable within one year | 42/48 | €85,939 | €70,466 | -€15,473 | -18.0% |
| Trade debts | 44 | €249 | €166 | -€83 | -33.2% |
| Suppliers | 440/4 | €249 | €166 | -€83 | -33.2% |
| Taxes, remuneration and social security | 45 | €7,300 | €5,088 | -€2,211 | -30.3% |
| Taxes | 450/3 | €7,300 | €5,088 | -€2,211 | -30.3% |
| Other amounts payable | 47/48 | €78,391 | €65,212 | -€13,179 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,569 | €3,869 | -€2,699 | -41.1% |
| Other operating charges | 640/8 | €232 | €238 | +€6 | +2.4% |
| Non-recurring operating charges | 66A | €963 | - | -€963 | |
| Gross operating margin | 9900 | €11,010 | €3,082 | -€7,927 | -72.0% |
| Operating profit (loss) | 9901 | €3,246 | -€1,025 | -€4,271 | |
| Financial charges | 65/66B | €131 | €335 | +€205 | +156.7% |
| Recurring financial charges | 65 | €131 | €335 | +€205 | +156.7% |
| Profit (loss) for the period before taxes | 9903 | €3,115 | -€1,360 | -€4,475 | |
| Income taxes | 67/77 | €204 | €210 | +€7 | +3.3% |
| Profit (loss) for the period | 9904 | €2,912 | -€1,571 | -€4,482 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,912 | -€1,571 | -€4,482 |
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.