XARACO: 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.
XARACO
Largest movements
- Financial fixed assets +€216,480
up €216,480 (+259.5%), from €83,434 to €299,914
- Current investments -€209,732
down €209,732 (-98.6%), from €212,640 to €2,909
- Receivables within one year -€114,689
down €114,689 (-64.3%), from €178,430 to €63,742
of which Trade receivables: -€64,328
- Cash +€113,279
up €113,279 (+85.5%), from €132,556 to €245,836
mainly Current investments (+€209,732) and Receivables within one year (+€114,689)
- Reserves +€54,000
up €54,000 (+11.0%), from €492,860 to €546,860
of which Distributable reserves: +€54,000
- Trade debts -€42,591
down €42,591 (-95.8%), from €44,457 to €1,867
- Tax, wage and social debts -€14,777
down €14,777 (-23.7%), from €62,263 to €47,486
- Gross operating margin -€96,430
down €96,430 (-50.3%), from €191,875 to €95,445
- Financial income +€53,702
up €53,702 (+787.3%), from €6,821 to €60,523
of which Financial income: +€43,702
- Taxes -€11,148
down €11,148 (-19.0%), from €58,741 to €47,593
- Depreciation -€4,348
down €4,348 (-54.0%), from €8,058 to €3,710
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 | €619,933 | €617,243 | -€2,691 | -0.4% |
| Fixed assets | 21/28 | €90,218 | €302,988 | +€212,770 | +235.8% |
| Tangible fixed assets | 22/27 | €6,784 | €3,074 | -€3,710 | -54.7% |
| Furniture and vehicles | 24 | €6,784 | €3,074 | -€3,710 | -54.7% |
| Financial fixed assets | 28 | €83,434 | €299,914 | +€216,480 | +259.5% |
| Current assets | 29/58 | €529,715 | €314,255 | -€215,461 | -40.7% |
| Amounts receivable within one year | 40/41 | €178,430 | €63,742 | -€114,689 | -64.3% |
| Trade receivables | 40 | €64,451 | €123 | -€64,328 | -99.8% |
| Other amounts receivable | 41 | €113,979 | €63,618 | -€50,361 | -44.2% |
| Current investments | 50/53 | €212,640 | €2,909 | -€209,732 | -98.6% |
| Cash at bank and in hand | 54/58 | €132,556 | €245,836 | +€113,279 | +85.5% |
| Deferred charges and accrued income | 490/1 | €6,088 | €1,769 | -€4,320 | -70.9% |
| Total equity and liabilities | 10/49 | €619,933 | €617,243 | -€2,691 | -0.4% |
| Equity | 10/15 | €513,211 | €567,644 | +€54,433 | +10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €492,860 | €546,860 | +€54,000 | +11.0% |
| 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 | €491,000 | €545,000 | +€54,000 | +11.0% |
| Profit (loss) carried forward | 14 | €14,151 | €14,584 | +€433 | +3.1% |
| Amounts payable | 17/49 | €106,722 | €49,599 | -€57,123 | -53.5% |
| Amounts payable within one year | 42/48 | €106,721 | €49,353 | -€57,368 | -53.8% |
| Trade debts | 44 | €44,457 | €1,867 | -€42,591 | -95.8% |
| Suppliers | 440/4 | €44,457 | €1,867 | -€42,591 | -95.8% |
| Taxes, remuneration and social security | 45 | €62,263 | €47,486 | -€14,777 | -23.7% |
| Taxes | 450/3 | €62,263 | €47,486 | -€14,777 | -23.7% |
| Accrued charges and deferred income | 492/3 | €1 | €246 | +€245 | +20902.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,058 | €3,710 | -€4,348 | -54.0% |
| Other operating charges | 640/8 | €7,803 | €6,039 | -€1,764 | -22.6% |
| Gross operating margin | 9900 | €191,875 | €95,445 | -€96,430 | -50.3% |
| Operating profit (loss) | 9901 | €176,013 | €85,696 | -€90,318 | -51.3% |
| Financial income | 75/76B | €6,821 | €60,523 | +€53,702 | +787.3% |
| Recurring financial income | 75 | €6,821 | €50,523 | +€43,702 | +640.7% |
| Non-recurring financial income | 76B | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €155 | €193 | +€38 | +24.8% |
| Recurring financial charges | 65 | €155 | €193 | +€38 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €182,680 | €146,025 | -€36,654 | -20.1% |
| Income taxes | 67/77 | €58,741 | €47,593 | -€11,148 | -19.0% |
| Profit (loss) for the period | 9904 | €123,938 | €98,433 | -€25,506 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €123,938 | €98,433 | -€25,506 | -20.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.