XACA: 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.
XACA
Largest movements
- Tangible fixed assets +€3,333
new in 2025: €3,333
- Cash +€809
up €809 (+8.0%), from €10,142 to €10,951
mainly Trade debts (+€5,009) and Depreciation (+€700)
- Receivables within one year +€358
up €358 (+2.3%), from €15,406 to €15,764
of which Trade receivables: +€417
- Trade debts +€5,009
up €5,009 (+402%), from €1,245 to €6,253
- Tax, wage and social debts -€1,137
down €1,137 (-56.7%), from €2,004 to €867
- Profit (loss) carried forward +€632
up €632 (+8.3%), from -€7,619 to -€6,987
- Depreciation -€5,724
down €5,724 (-89.1%), from €6,423 to €700
- Gross operating margin -€3,239
down €3,239 (-46.7%), from €6,938 to €3,698
- Taxes -€2,335
down €2,335 (-88.9%), from €2,625 to €291
- Other operating charges -€734
down €734 (-29.9%), from €2,453 to €1,719
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 | €25,548 | €30,048 | +€4,500 | +17.6% |
| Fixed assets | 21/28 | - | €3,333 | +€3,333 | |
| Tangible fixed assets | 22/27 | - | €3,333 | +€3,333 | |
| Furniture and vehicles | 24 | - | €3,333 | +€3,333 | |
| Current assets | 29/58 | €25,548 | €26,715 | +€1,167 | +4.6% |
| Amounts receivable within one year | 40/41 | €15,406 | €15,764 | +€358 | +2.3% |
| Trade receivables | 40 | €8,472 | €8,888 | +€417 | +4.9% |
| Other amounts receivable | 41 | €6,934 | €6,875 | -€59 | -0.8% |
| Cash at bank and in hand | 54/58 | €10,142 | €10,951 | +€809 | +8.0% |
| Total equity and liabilities | 10/49 | €25,548 | €30,048 | +€4,500 | +17.6% |
| Equity | 10/15 | €21,271 | €21,903 | +€632 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,689 | €22,689 | = | 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% |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €2,829 | €2,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,619 | -€6,987 | +€632 | +8.3% |
| Amounts payable | 17/49 | €4,278 | €8,146 | +€3,868 | +90.4% |
| Amounts payable within one year | 42/48 | €4,278 | €8,146 | +€3,868 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €1,029 | €1,025 | -€4 | -0.4% |
| Trade debts | 44 | €1,245 | €6,253 | +€5,009 | +402% |
| Suppliers | 440/4 | €1,245 | €6,253 | +€5,009 | +402% |
| Taxes, remuneration and social security | 45 | €2,004 | €867 | -€1,137 | -56.7% |
| Taxes | 450/3 | €2,004 | €867 | -€1,137 | -56.7% |
| Non-recurring operating income | 76A | - | €685 | +€685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,423 | €700 | -€5,724 | -89.1% |
| Other operating charges | 640/8 | €2,453 | €1,719 | -€734 | -29.9% |
| Gross operating margin | 9900 | €6,938 | €3,698 | -€3,239 | -46.7% |
| Operating profit (loss) | 9901 | -€1,939 | €1,279 | +€3,218 | |
| Financial income | 75/76B | €206 | €171 | -€35 | -17.1% |
| Recurring financial income | 75 | €206 | €171 | -€35 | -17.1% |
| Financial charges | 65/66B | €530 | €528 | -€2 | -0.4% |
| Recurring financial charges | 65 | €530 | €528 | -€2 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,263 | €922 | +€3,185 | |
| Income taxes | 67/77 | €2,625 | €291 | -€2,335 | -88.9% |
| Profit (loss) for the period | 9904 | -€4,888 | €632 | +€5,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,888 | €632 | +€5,519 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.