xaju: 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.
xaju
Largest movements
- Cash -€12,370
down €12,370 (-70.0%), from €17,671 to €5,302
mainly Tax, wage and social debts (-€24,593) and Other debts (-€9)
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Tangible fixed assets -€3,440
down €3,440 (-26.2%), from €13,120 to €9,680
of which Furniture and vehicles: -€1,754
- Receivables within one year -€2,981
down €2,981 (-18.1%), from €16,427 to €13,447
- Tax, wage and social debts -€24,593
down €24,593 (-99.1%), from €24,814 to €221
- Profit (loss) carried forward +€811
up €811 (+9.7%), from €8,317 to €9,127
- Gross operating margin +€13,613
up €13,613, from -€9,797 to €3,816
- Taxes -€1,888
down €1,888, from €868 to -€1,020
- Other operating charges +€298
up €298 (+217.5%), from €137 to €435
- Depreciation +€101
up €101 (+3.0%), from €3,339 to €3,440
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 | €71,541 | €47,751 | -€23,791 | -33.3% |
| Fixed assets | 21/28 | €18,120 | €9,680 | -€8,440 | -46.6% |
| Tangible fixed assets | 22/27 | €13,120 | €9,680 | -€3,440 | -26.2% |
| Plant, machinery and equipment | 23 | €8,662 | €6,976 | -€1,686 | -19.5% |
| Furniture and vehicles | 24 | €4,458 | €2,704 | -€1,754 | -39.3% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €53,421 | €38,070 | -€15,351 | -28.7% |
| Amounts receivable within one year | 40/41 | €16,427 | €13,447 | -€2,981 | -18.1% |
| Other amounts receivable | 41 | €16,427 | €13,447 | -€2,981 | -18.1% |
| Current investments | 50/53 | €19,322 | €19,322 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,671 | €5,302 | -€12,370 | -70.0% |
| Total equity and liabilities | 10/49 | €71,541 | €47,751 | -€23,791 | -33.3% |
| Equity | 10/15 | €46,377 | €47,187 | +€811 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 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% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,317 | €9,127 | +€811 | +9.7% |
| Amounts payable | 17/49 | €25,165 | €563 | -€24,601 | -97.8% |
| Amounts payable within one year | 42/48 | €25,165 | €563 | -€24,601 | -97.8% |
| Taxes, remuneration and social security | 45 | €24,814 | €221 | -€24,593 | -99.1% |
| Taxes | 450/3 | €24,814 | €221 | -€24,593 | -99.1% |
| Other amounts payable | 47/48 | €351 | €342 | -€9 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,339 | €3,440 | +€101 | +3.0% |
| Other operating charges | 640/8 | €137 | €435 | +€298 | +217.5% |
| Gross operating margin | 9900 | -€9,797 | €3,816 | +€13,613 | |
| Operating profit (loss) | 9901 | -€13,273 | -€59 | +€13,213 | +99.6% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,408 | -€209 | +€13,198 | +98.4% |
| Income taxes | 67/77 | €868 | -€1,020 | -€1,888 | |
| Profit (loss) for the period | 9904 | -€14,276 | €811 | +€15,086 | |
| Transfer from tax-exempt reserves | 789 | €13,500 | - | -€13,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€776 | €811 | +€1,586 |
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 8 October 2026 via checked.be.