Xaro making Plans: 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.
Xaro making Plans
Largest movements
- Cash -€7,644
down €7,644 (-68.2%), from €11,209 to €3,564
mainly Tax, wage and social debts (-€6,539) and Net result for the year (-€2,524)
- Deferred charges and accrued income +€1,483
up €1,483 (+13.9%), from €10,679 to €12,163
- Tax, wage and social debts -€6,539
down €6,539 (-63.1%), from €10,365 to €3,825
- Profit (loss) carried forward -€2,524
new in 2025: -€2,524
- Other debts +€2,063
up €2,063 (+120%), from €1,718 to €3,781
- Trade debts +€536
up €536 (+17.5%), from €3,061 to €3,598
- Gross operating margin -€17,660
down €17,660 (-92.8%), from €19,030 to €1,369
- Taxes -€3,738
down €3,738 (-60.1%), from €6,225 to €2,487
- Other operating charges +€286
up €286 (+34.1%), from €838 to €1,124
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 | €44,704 | €38,240 | -€6,464 | -14.5% |
| Current assets | 29/58 | €44,704 | €38,240 | -€6,464 | -14.5% |
| Amounts receivable within one year | 40/41 | €22,816 | €22,513 | -€303 | -1.3% |
| Other amounts receivable | 41 | €22,816 | €22,513 | -€303 | -1.3% |
| Cash at bank and in hand | 54/58 | €11,209 | €3,564 | -€7,644 | -68.2% |
| Deferred charges and accrued income | 490/1 | €10,679 | €12,163 | +€1,483 | +13.9% |
| Total equity and liabilities | 10/49 | €44,704 | €38,240 | -€6,464 | -14.5% |
| Equity | 10/15 | €29,560 | €27,036 | -€2,524 | -8.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €29,460 | €29,460 | = | 0.0% |
| Distributable reserves | 133 | €29,460 | €29,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,524 | -€2,524 | |
| Amounts payable | 17/49 | €15,144 | €11,204 | -€3,940 | -26.0% |
| Amounts payable within one year | 42/48 | €15,144 | €11,204 | -€3,940 | -26.0% |
| Trade debts | 44 | €3,061 | €3,598 | +€536 | +17.5% |
| Suppliers | 440/4 | €3,061 | €3,598 | +€536 | +17.5% |
| Taxes, remuneration and social security | 45 | €10,365 | €3,825 | -€6,539 | -63.1% |
| Taxes | 450/3 | €10,365 | €3,825 | -€6,539 | -63.1% |
| Other amounts payable | 47/48 | €1,718 | €3,781 | +€2,063 | +120% |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €838 | €1,124 | +€286 | +34.1% |
| Gross operating margin | 9900 | €19,030 | €1,369 | -€17,660 | -92.8% |
| Operating profit (loss) | 9901 | €18,192 | €246 | -€17,946 | -98.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €328 | €283 | -€45 | -13.7% |
| Recurring financial charges | 65 | €328 | €283 | -€45 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €17,864 | -€37 | -€17,902 | |
| Income taxes | 67/77 | €6,225 | €2,487 | -€3,738 | -60.1% |
| Profit (loss) for the period | 9904 | €11,639 | -€2,524 | -€14,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,639 | -€2,524 | -€14,163 |
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 21 October 2026 via checked.be.