XAFLIE: 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.
XAFLIE
Largest movements
- Cash +€59,923
up €59,923 (+142%), from €42,342 to €102,264
mainly Net result for the year (+€103,924) and Depreciation (+€84,737)
- Receivables within one year -€52,972
down €52,972 (-34.1%), from €155,470 to €102,498
of which Trade receivables: -€53,264
- Tangible fixed assets -€39,107
down €39,107 (-2.0%), from €2.0m to €1.9m
of which Land and buildings: -€58,895
- Debts after one year -€148,834
down €148,834 (-9.3%), from €1.6m to €1.4m
- Reserves +€100,000
up €100,000 (+28.6%), from €350,000 to €450,000
- Tax, wage and social debts -€31,781
down €31,781 (-81.7%), from €38,897 to €7,116
- Trade debts +€29,140
up €29,140 (+2,923%), from €997 to €30,136
- Gross operating margin -€23,708
down €23,708 (-7.5%), from €314,215 to €290,506
- Depreciation +€9,564
up €9,564 (+12.7%), from €75,173 to €84,737
- Other operating charges +€4,220
up €4,220 (+80.7%), from €5,232 to €9,452
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 | €2,175,228 | €2,143,650 | -€31,577 | -1.5% |
| Fixed assets | 21/28 | €1,972,783 | €1,933,676 | -€39,107 | -2.0% |
| Tangible fixed assets | 22/27 | €1,972,783 | €1,933,676 | -€39,107 | -2.0% |
| Land and buildings | 22 | €1,948,763 | €1,889,869 | -€58,895 | -3.0% |
| Furniture and vehicles | 24 | - | €19,787 | +€19,787 | |
| Other tangible fixed assets | 26 | €24,020 | €24,020 | = | 0.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €202,444 | €209,974 | +€7,530 | +3.7% |
| Amounts receivable within one year | 40/41 | €155,470 | €102,498 | -€52,972 | -34.1% |
| Trade receivables | 40 | €145,500 | €92,236 | -€53,264 | -36.6% |
| Other amounts receivable | 41 | €9,970 | €10,262 | +€292 | +2.9% |
| Cash at bank and in hand | 54/58 | €42,342 | €102,264 | +€59,923 | +142% |
| Deferred charges and accrued income | 490/1 | €4,633 | €5,212 | +€579 | +12.5% |
| Total equity and liabilities | 10/49 | €2,175,228 | €2,143,650 | -€31,577 | -1.5% |
| Equity | 10/15 | €374,028 | €477,952 | +€103,924 | +27.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €350,000 | €450,000 | +€100,000 | +28.6% |
| Distributable reserves | 133 | €350,000 | €450,000 | +€100,000 | +28.6% |
| Profit (loss) carried forward | 14 | €4,028 | €7,952 | +€3,924 | +97.4% |
| Amounts payable | 17/49 | €1,801,199 | €1,665,698 | -€135,501 | -7.5% |
| Amounts payable after more than one year | 17 | €1,598,444 | €1,449,610 | -€148,834 | -9.3% |
| Financial debts | 170/4 | €1,598,444 | €1,449,610 | -€148,834 | -9.3% |
| Amounts payable within one year | 42/48 | €200,083 | €210,676 | +€10,593 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €148,834 | €148,834 | = | 0.0% |
| Trade debts | 44 | €997 | €30,136 | +€29,140 | +2,923% |
| Suppliers | 440/4 | €997 | €30,136 | +€29,140 | +2,923% |
| Taxes, remuneration and social security | 45 | €38,897 | €7,116 | -€31,781 | -81.7% |
| Taxes | 450/3 | €38,897 | €7,116 | -€31,781 | -81.7% |
| Other amounts payable | 47/48 | €11,355 | €24,590 | +€13,235 | +117% |
| Accrued charges and deferred income | 492/3 | €2,673 | €5,412 | +€2,739 | +103% |
| Non-recurring operating income | 76A | - | €11,455 | +€11,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,173 | €84,737 | +€9,564 | +12.7% |
| Other operating charges | 640/8 | €5,232 | €9,452 | +€4,220 | +80.7% |
| Non-recurring operating charges | 66A | €0 | €26,230 | +€26,230 | |
| Gross operating margin | 9900 | €314,215 | €290,506 | -€23,708 | -7.5% |
| Operating profit (loss) | 9901 | €233,810 | €170,087 | -€63,723 | -27.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €38,347 | €37,204 | -€1,143 | -3.0% |
| Recurring financial charges | 65 | €38,347 | €37,204 | -€1,143 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €195,463 | €132,884 | -€62,580 | -32.0% |
| Income taxes | 67/77 | €32,031 | €28,960 | -€3,071 | -9.6% |
| Profit (loss) for the period | 9904 | €163,433 | €103,924 | -€59,509 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €163,433 | €103,924 | -€59,509 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.