Xane Consult: 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.
Xane Consult
Largest movements
- Receivables within one year +€65,401
up €65,401 (+137%), from €47,568 to €112,969
of which Trade receivables: +€64,701
- Tangible fixed assets -€59,357
down €59,357 (-5.7%), from €1.0m to €986,578
of which Land and buildings: -€60,212
- Cash +€12,020
up €12,020 (+19.8%), from €60,700 to €72,720
mainly Depreciation (+€69,648) and Net result for the year (+€66,061)
- Debts after one year -€92,167
down €92,167 (-10.9%), from €843,554 to €751,387
- Reserves +€54,000
up €54,000 (+37.3%), from €144,860 to €198,860
of which Distributable reserves: +€54,000
- Trade debts +€22,110
up €22,110 (+337%), from €6,566 to €28,676
- Other debts +€19,492
up €19,492 (+328%), from €5,934 to €25,426
- Short-term financial debts +€13,488
new in 2025: €13,488
- Gross operating margin -€18,858
down €18,858 (-7.6%), from €248,887 to €230,029
- Financial charges -€6,404
down €6,404 (-13.5%), from €47,538 to €41,134
- Taxes -€2,829
down €2,829 (-7.6%), from €37,468 to €34,639
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 | €1,159,507 | €1,176,007 | +€16,500 | +1.4% |
| Fixed assets | 21/28 | €1,046,635 | €987,278 | -€59,357 | -5.7% |
| Tangible fixed assets | 22/27 | €1,045,935 | €986,578 | -€59,357 | -5.7% |
| Land and buildings | 22 | €1,025,048 | €964,836 | -€60,212 | -5.9% |
| Plant, machinery and equipment | 23 | €3,953 | €6,906 | +€2,953 | +74.7% |
| Furniture and vehicles | 24 | €16,934 | €14,837 | -€2,097 | -12.4% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €112,872 | €188,729 | +€75,857 | +67.2% |
| Amounts receivable within one year | 40/41 | €47,568 | €112,969 | +€65,401 | +137% |
| Trade receivables | 40 | €42,968 | €107,669 | +€64,701 | +151% |
| Other amounts receivable | 41 | €4,600 | €5,300 | +€700 | +15.2% |
| Cash at bank and in hand | 54/58 | €60,700 | €72,720 | +€12,020 | +19.8% |
| Deferred charges and accrued income | 490/1 | €4,604 | €3,040 | -€1,564 | -34.0% |
| Total equity and liabilities | 10/49 | €1,159,507 | €1,176,007 | +€16,500 | +1.4% |
| Equity | 10/15 | €177,546 | €231,607 | +€54,061 | +30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,860 | €198,860 | +€54,000 | +37.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €144,860 | €198,860 | +€54,000 | +37.3% |
| Profit (loss) carried forward | 14 | €14,086 | €14,147 | +€61 | +0.4% |
| Amounts payable | 17/49 | €981,961 | €944,400 | -€37,561 | -3.8% |
| Amounts payable after more than one year | 17 | €843,554 | €751,387 | -€92,167 | -10.9% |
| Financial debts | 170/4 | €843,554 | €751,387 | -€92,167 | -10.9% |
| Amounts payable within one year | 42/48 | €135,657 | €189,265 | +€53,608 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €90,374 | €92,167 | +€1,793 | +2.0% |
| Financial debts | 43 | - | €13,488 | +€13,488 | |
| Credit institutions | 430/8 | - | €13,488 | +€13,488 | |
| Trade debts | 44 | €6,566 | €28,676 | +€22,110 | +337% |
| Suppliers | 440/4 | €6,566 | €28,676 | +€22,110 | +337% |
| Taxes, remuneration and social security | 45 | €32,782 | €29,508 | -€3,275 | -10.0% |
| Taxes | 450/3 | €25,589 | €23,385 | -€2,205 | -8.6% |
| Remuneration and social security | 454/9 | €7,193 | €6,123 | -€1,070 | -14.9% |
| Other amounts payable | 47/48 | €5,934 | €25,426 | +€19,492 | +328% |
| Accrued charges and deferred income | 492/3 | €2,750 | €3,748 | +€998 | +36.3% |
| Non-recurring operating income | 76A | €15,999 | €0 | -€15,999 | -100% |
| Remuneration, social security and pensions | 62 | €10,685 | €12,811 | +€2,126 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,956 | €69,648 | +€692 | +1.0% |
| Other operating charges | 640/8 | €4,866 | €5,736 | +€870 | +17.9% |
| Gross operating margin | 9900 | €248,887 | €230,029 | -€18,858 | -7.6% |
| Operating profit (loss) | 9901 | €164,379 | €141,834 | -€22,545 | -13.7% |
| Financial income | 75/76B | €74 | €0 | -€74 | -100% |
| Recurring financial income | 75 | €74 | €0 | -€74 | -100% |
| Financial charges | 65/66B | €47,538 | €41,134 | -€6,404 | -13.5% |
| Recurring financial charges | 65 | €47,538 | €41,134 | -€6,404 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €116,915 | €100,700 | -€16,215 | -13.9% |
| Income taxes | 67/77 | €37,468 | €34,639 | -€2,829 | -7.6% |
| Profit (loss) for the period | 9904 | €79,446 | €66,061 | -€13,385 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,446 | €66,061 | -€13,385 | -16.8% |
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 13 October 2026 via checked.be.