Xargana 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.
Xargana Consult
Largest movements
- Receivables within one year -€12,336
down €12,336 (-29.1%), from €42,410 to €30,075
of which Trade receivables: -€16,529
- Cash -€5,667
down €5,667 (-20.0%), from €28,306 to €22,639
mainly Other debts (-€20,025) and Trade debts (-€3,113)
- Current investments +€2,504
up €2,504 (+685%), from €366 to €2,869
- Tangible fixed assets -€1,750
down €1,750 (-62.1%), from €2,817 to €1,067
of which Furniture and vehicles: -€1,400
- Other debts -€20,025
down €20,025 (-31.8%), from €62,987 to €42,963
- Accrued charges and deferred income +€3,815
new in 2025: €3,815
- Trade debts -€3,113
down €3,113 (-95.2%), from €3,271 to €157
- Profit (loss) carried forward +€2,890
up €2,890 (+19.8%), from -€14,580 to -€11,690
- Tax, wage and social debts -€1,791
down €1,791 (-31.6%), from €5,663 to €3,871
- Gross operating margin -€19,472
down €19,472 (-61.8%), from €31,486 to €12,014
- Financial charges +€5,496
up €5,496 (+2,556%), from €215 to €5,712
of which Financial charges: +€3,714
- Taxes -€4,999
down €4,999 (-79.6%), from €6,279 to €1,280
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 | €75,959 | €58,464 | -€17,495 | -23.0% |
| Fixed assets | 21/28 | €2,817 | €1,067 | -€1,750 | -62.1% |
| Tangible fixed assets | 22/27 | €2,817 | €1,067 | -€1,750 | -62.1% |
| Plant, machinery and equipment | 23 | €583 | €233 | -€350 | -60.0% |
| Furniture and vehicles | 24 | €2,234 | €834 | -€1,400 | -62.7% |
| Current assets | 29/58 | €73,142 | €57,397 | -€15,745 | -21.5% |
| Amounts receivable within one year | 40/41 | €42,410 | €30,075 | -€12,336 | -29.1% |
| Trade receivables | 40 | €41,927 | €25,398 | -€16,529 | -39.4% |
| Other amounts receivable | 41 | €484 | €4,677 | +€4,193 | +866% |
| Current investments | 50/53 | €366 | €2,869 | +€2,504 | +685% |
| Cash at bank and in hand | 54/58 | €28,306 | €22,639 | -€5,667 | -20.0% |
| Deferred charges and accrued income | 490/1 | €2,060 | €1,814 | -€246 | -12.0% |
| Total equity and liabilities | 10/49 | €75,959 | €58,464 | -€17,495 | -23.0% |
| Equity | 10/15 | €4,020 | €6,910 | +€2,890 | +71.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,580 | -€11,690 | +€2,890 | +19.8% |
| Amounts payable | 17/49 | €71,939 | €51,554 | -€20,385 | -28.3% |
| Amounts payable within one year | 42/48 | €71,939 | €47,739 | -€24,199 | -33.6% |
| Financial debts | 43 | €18 | €748 | +€730 | +3,998% |
| Credit institutions | 430/8 | €18 | €748 | +€730 | +3,998% |
| Trade debts | 44 | €3,271 | €157 | -€3,113 | -95.2% |
| Suppliers | 440/4 | €3,271 | €157 | -€3,113 | -95.2% |
| Taxes, remuneration and social security | 45 | €5,663 | €3,871 | -€1,791 | -31.6% |
| Taxes | 450/3 | €5,663 | €3,871 | -€1,791 | -31.6% |
| Other amounts payable | 47/48 | €62,987 | €42,963 | -€20,025 | -31.8% |
| Accrued charges and deferred income | 492/3 | - | €3,815 | +€3,815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,974 | €1,750 | -€224 | -11.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €31,486 | €12,014 | -€19,472 | -61.8% |
| Operating profit (loss) | 9901 | €29,128 | €9,877 | -€19,251 | -66.1% |
| Financial income | 75/76B | €4 | €5 | +€1 | +36.5% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +36.5% |
| Financial charges | 65/66B | €215 | €5,712 | +€5,496 | +2,556% |
| Recurring financial charges | 65 | €215 | €3,929 | +€3,714 | +1,727% |
| Non-recurring financial charges | 66B | - | €1,783 | +€1,783 | |
| Profit (loss) for the period before taxes | 9903 | €28,916 | €4,170 | -€24,746 | -85.6% |
| Income taxes | 67/77 | €6,279 | €1,280 | -€4,999 | -79.6% |
| Profit (loss) for the period | 9904 | €22,637 | €2,890 | -€19,747 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,637 | €2,890 | -€19,747 | -87.2% |
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 29 October 2026 via checked.be.