XABU 72: 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.
XABU 72
Largest movements
- Tangible fixed assets -€88,262
down €88,262 (-4.3%), from €2.1m to €2.0m
of which Land and buildings: -€85,414
- Cash -€61,025
down €61,025 (-66.7%), from €91,489 to €30,464
mainly Debts after one year (-€111,244) and Accrued charges and deferred income (-€41,063)
- Debts after one year -€111,244
down €111,244 (-4.6%), from €2.4m to €2.3m
- Accrued charges and deferred income -€41,063
down €41,063 (-95.6%), from €42,967 to €1,904
- Gross operating margin +€10,788
up €10,788 (+8.4%), from €128,524 to €139,312
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 | €2,219,446 | €2,056,002 | -€163,444 | -7.4% |
| Fixed assets | 21/28 | €2,060,401 | €1,972,139 | -€88,262 | -4.3% |
| Tangible fixed assets | 22/27 | €2,059,068 | €1,970,806 | -€88,262 | -4.3% |
| Land and buildings | 22 | €2,014,071 | €1,928,656 | -€85,414 | -4.2% |
| Plant, machinery and equipment | 23 | €44,998 | €42,150 | -€2,848 | -6.3% |
| Financial fixed assets | 28 | €1,333 | €1,333 | = | 0.0% |
| Current assets | 29/58 | €159,045 | €83,863 | -€75,182 | -47.3% |
| Amounts receivable within one year | 40/41 | €66,263 | €52,058 | -€14,205 | -21.4% |
| Trade receivables | 40 | €26,263 | €12,058 | -€14,205 | -54.1% |
| Other amounts receivable | 41 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €91,489 | €30,464 | -€61,025 | -66.7% |
| Deferred charges and accrued income | 490/1 | €1,293 | €1,341 | +€48 | +3.7% |
| Total equity and liabilities | 10/49 | €2,219,446 | €2,056,002 | -€163,444 | -7.4% |
| Equity | 10/15 | -€252,976 | -€263,582 | -€10,606 | -4.2% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€602,976 | -€613,582 | -€10,606 | -1.8% |
| Amounts payable | 17/49 | €2,472,422 | €2,319,584 | -€152,838 | -6.2% |
| Amounts payable after more than one year | 17 | €2,427,703 | €2,316,459 | -€111,244 | -4.6% |
| Financial debts | 170/4 | €2,427,703 | €2,316,459 | -€111,244 | -4.6% |
| Amounts payable within one year | 42/48 | €1,752 | €1,221 | -€531 | -30.3% |
| Trade debts | 44 | €641 | €363 | -€278 | -43.4% |
| Suppliers | 440/4 | €641 | €363 | -€278 | -43.4% |
| Other amounts payable | 47/48 | €1,110 | €858 | -€252 | -22.7% |
| Accrued charges and deferred income | 492/3 | €42,967 | €1,904 | -€41,063 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,299 | €91,810 | +€511 | +0.6% |
| Other operating charges | 640/8 | €9,217 | €10,190 | +€973 | +10.6% |
| Gross operating margin | 9900 | €128,524 | €139,312 | +€10,788 | +8.4% |
| Operating profit (loss) | 9901 | €28,007 | €37,312 | +€9,305 | +33.2% |
| Financial charges | 65/66B | €48,732 | €47,918 | -€814 | -1.7% |
| Recurring financial charges | 65 | €48,732 | €47,918 | -€814 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,725 | -€10,606 | +€10,119 | +48.8% |
| Profit (loss) for the period | 9904 | -€20,725 | -€10,606 | +€10,119 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,725 | -€10,606 | +€10,119 | +48.8% |
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 24 October 2026 via checked.be.