XARENTES: 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.
XARENTES
Largest movements
- Receivables within one year +€37,629
up €37,629 (+165.9%), from €22,681 to €60,310
of which Trade receivables: +€39,147
- Cash -€22,705
down €22,705 (-28.9%), from €78,619 to €55,914
mainly Receivables within one year (-€37,629) and Debts after one year (-€22,103)
- Deferred charges and accrued income -€14,261
down €14,261 (-84.5%), from €16,884 to €2,624
- Tangible fixed assets -€6,412
down €6,412 (-20.1%), from €31,977 to €25,564
of which Land and buildings: -€8,498
- Receivables after one year -€4,902
down €4,902 (-9.9%), from €49,269 to €44,367
- Debts after one year -€22,103
down €22,103 (-53.1%), from €41,588 to €19,486
- Current portion of long-term debt +€11,384
up €11,384, from €0 to €11,384
- Trade debts -€3,331
down €3,331 (-64.0%), from €5,209 to €1,878
- Gross operating margin +€6,045
up €6,045 (+15.0%), from €40,310 to €46,356
- Taxes +€2,028
up €2,028 (+21.6%), from €9,402 to €11,429
- Depreciation -€1,454
down €1,454 (-12.9%), from €11,270 to €9,816
- Other operating charges +€1,371
up €1,371 (+89.1%), from €1,538 to €2,910
- Financial charges -€950
down €950 (-27.8%), from €3,415 to €2,465
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 | €199,430 | €188,779 | -€10,651 | -5.3% |
| Fixed assets | 21/28 | €31,977 | €25,564 | -€6,412 | -20.1% |
| Tangible fixed assets | 22/27 | €31,977 | €25,564 | -€6,412 | -20.1% |
| Land and buildings | 22 | €27,939 | €19,441 | -€8,498 | -30.4% |
| Plant, machinery and equipment | 23 | €4,038 | €2,871 | -€1,167 | -28.9% |
| Furniture and vehicles | 24 | - | €3,253 | +€3,253 | |
| Current assets | 29/58 | €167,454 | €163,215 | -€4,239 | -2.5% |
| Amounts receivable after more than one year | 29 | €49,269 | €44,367 | -€4,902 | -9.9% |
| Other amounts receivable | 291 | €49,269 | €44,367 | -€4,902 | -9.9% |
| Amounts receivable within one year | 40/41 | €22,681 | €60,310 | +€37,629 | +165.9% |
| Trade receivables | 40 | €18,392 | €57,539 | +€39,147 | +212.8% |
| Other amounts receivable | 41 | €4,289 | €2,771 | -€1,518 | -35.4% |
| Cash at bank and in hand | 54/58 | €78,619 | €55,914 | -€22,705 | -28.9% |
| Deferred charges and accrued income | 490/1 | €16,884 | €2,624 | -€14,261 | -84.5% |
| Total equity and liabilities | 10/49 | €199,430 | €188,779 | -€10,651 | -5.3% |
| Equity | 10/15 | €143,568 | €145,161 | +€1,593 | +1.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €136,568 | €138,161 | +€1,593 | +1.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €136,568 | €138,161 | +€1,593 | +1.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €55,862 | €43,618 | -€12,244 | -21.9% |
| Amounts payable after more than one year | 17 | €41,588 | €19,486 | -€22,103 | -53.1% |
| Financial debts | 170/4 | €41,588 | €19,486 | -€22,103 | -53.1% |
| Amounts payable within one year | 42/48 | €14,245 | €24,133 | +€9,888 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €11,384 | +€11,384 | |
| Trade debts | 44 | €5,209 | €1,878 | -€3,331 | -64.0% |
| Suppliers | 440/4 | €5,209 | €1,878 | -€3,331 | -64.0% |
| Taxes, remuneration and social security | 45 | €9,036 | €10,871 | +€1,835 | +20.3% |
| Taxes | 450/3 | €9,036 | €10,871 | +€1,835 | +20.3% |
| Accrued charges and deferred income | 492/3 | €29 | €0 | -€29 | -100.0% |
| Non-recurring operating income | 76A | €10,262 | - | -€10,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,270 | €9,816 | -€1,454 | -12.9% |
| Other operating charges | 640/8 | €1,538 | €2,910 | +€1,371 | +89.1% |
| Gross operating margin | 9900 | €40,310 | €46,356 | +€6,045 | +15.0% |
| Operating profit (loss) | 9901 | €27,501 | €33,630 | +€6,128 | +22.3% |
| Financial income | 75/76B | €1,808 | €1,548 | -€259 | -14.3% |
| Recurring financial income | 75 | €1,808 | €1,548 | -€259 | -14.3% |
| Financial charges | 65/66B | €3,415 | €2,465 | -€950 | -27.8% |
| Recurring financial charges | 65 | €3,415 | €2,465 | -€950 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €25,894 | €32,713 | +€6,819 | +26.3% |
| Income taxes | 67/77 | €9,402 | €11,429 | +€2,028 | +21.6% |
| Profit (loss) for the period | 9904 | €16,492 | €21,284 | +€4,791 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,492 | €21,284 | +€4,791 | +29.1% |
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 30 September 2026 via checked.be.