XANICA: 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.
XANICA
Largest movements
- Tangible fixed assets -€54,987
down €54,987 (-7.4%), from €745,485 to €690,498
of which Land and buildings: -€59,670
- Debts after one year -€103,373
down €103,373 (-60.3%), from €171,398 to €68,025
- Short-term financial debts +€55,441
new in 2025: €55,441
- Other debts +€20,000
up €20,000 (+4.1%), from €485,219 to €505,219
- Profit (loss) carried forward -€15,182
down €15,182 (-34.2%), from €44,351 to €29,169
- Depreciation +€2,953
up €2,953 (+5.2%), from €57,036 to €59,989
- Financial charges -€1,038
down €1,038 (-11.1%), from €9,365 to €8,327
- Gross operating margin +€654
up €654 (+1.2%), from €56,465 to €57,119
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 | €786,501 | €737,849 | -€48,652 | -6.2% |
| Fixed assets | 21/28 | €745,485 | €690,498 | -€54,987 | -7.4% |
| Tangible fixed assets | 22/27 | €745,485 | €690,498 | -€54,987 | -7.4% |
| Land and buildings | 22 | €745,311 | €685,641 | -€59,670 | -8.0% |
| Plant, machinery and equipment | 23 | €174 | €4,858 | +€4,684 | +2,692% |
| Current assets | 29/58 | €41,016 | €47,350 | +€6,334 | +15.4% |
| Amounts receivable within one year | 40/41 | €1,226 | €2,417 | +€1,191 | +97.1% |
| Trade receivables | 40 | - | €2,417 | +€2,417 | |
| Other amounts receivable | 41 | €1,226 | - | -€1,226 | |
| Cash at bank and in hand | 54/58 | €39,790 | €44,934 | +€5,144 | +12.9% |
| Total equity and liabilities | 10/49 | €786,501 | €737,849 | -€48,652 | -6.2% |
| Equity | 10/15 | €64,976 | €49,794 | -€15,182 | -23.4% |
| Contributions | 10/11 | €20,625 | €20,625 | = | 0.0% |
| Capital | 10 | €20,625 | - | -€20,625 | |
| Issued capital | 100 | €20,625 | - | -€20,625 | |
| Profit (loss) carried forward | 14 | €44,351 | €29,169 | -€15,182 | -34.2% |
| Amounts payable | 17/49 | €721,525 | €688,055 | -€33,470 | -4.6% |
| Amounts payable after more than one year | 17 | €171,398 | €68,025 | -€103,373 | -60.3% |
| Financial debts | 170/4 | €171,398 | €68,025 | -€103,373 | -60.3% |
| Amounts payable within one year | 42/48 | €550,127 | €620,030 | +€69,903 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €55,441 | €52,281 | -€3,160 | -5.7% |
| Financial debts | 43 | - | €55,441 | +€55,441 | |
| Credit institutions | 430/8 | - | €55,441 | +€55,441 | |
| Trade debts | 44 | €522 | €1,933 | +€1,411 | +270% |
| Suppliers | 440/4 | €522 | €1,933 | +€1,411 | +270% |
| Advances received on contracts in progress | 46 | €5,198 | €138 | -€5,061 | -97.4% |
| Taxes, remuneration and social security | 45 | €3,747 | €5,018 | +€1,271 | +33.9% |
| Taxes | 450/3 | €3,747 | €5,018 | +€1,271 | +33.9% |
| Other amounts payable | 47/48 | €485,219 | €505,219 | +€20,000 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,036 | €59,989 | +€2,953 | +5.2% |
| Other operating charges | 640/8 | €3,663 | €3,987 | +€324 | +8.8% |
| Gross operating margin | 9900 | €56,465 | €57,119 | +€654 | +1.2% |
| Operating profit (loss) | 9901 | -€4,234 | -€6,857 | -€2,623 | -62.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €9,365 | €8,327 | -€1,038 | -11.1% |
| Recurring financial charges | 65 | €9,365 | €8,327 | -€1,038 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,599 | -€15,182 | -€1,583 | -11.6% |
| Profit (loss) for the period | 9904 | -€13,599 | -€15,182 | -€1,583 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,599 | -€15,182 | -€1,583 | -11.6% |
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 1 November 2026 via checked.be.