XAROBI: 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.
XAROBI
Largest movements
- Receivables within one year -€46,830
down €46,830 (-34.8%), from €134,467 to €87,637
of which Other amounts receivable: -€49,167
- Stocks and contracts +€43,870
up €43,870 (+20.4%), from €214,727 to €258,596
- Cash +€22,925
up €22,925 (+164.0%), from €13,980 to €36,904
mainly Receivables within one year (+€46,830) and Deferred charges and accrued income (+€21,843)
- Deferred charges and accrued income -€21,843
down €21,843 (-95.7%), from €22,835 to €992
- Trade debts -€10,251
down €10,251 (-88.0%), from €11,647 to €1,396
- Tax, wage and social debts +€8,835
up €8,835 (+223.3%), from €3,957 to €12,792
of which Remuneration and social security: +€12,792
- Profit (loss) carried forward +€4,894
up €4,894 (+1.7%), from €291,875 to €296,770
- Staff costs -€8,830
down €8,830 (-6.7%), from €132,629 to €123,798
- Gross operating margin -€7,314
down €7,314 (-4.6%), from €157,487 to €150,173
- Other operating charges +€5,926
up €5,926 (+596.4%), from €994 to €6,919
- Financial income +€4,003
up €4,003 (+6410.2%), from €62 to €4,065
- Financial charges -€2,903
down €2,903 (-47.2%), from €6,152 to €3,248
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,291 | €419,779 | -€512 | -0.1% |
| Fixed assets | 21/28 | €34,282 | €35,649 | +€1,366 | +4.0% |
| Intangible fixed assets | 21 | €5,640 | €3,760 | -€1,880 | -33.3% |
| Tangible fixed assets | 22/27 | €28,642 | €31,889 | +€3,246 | +11.3% |
| Plant, machinery and equipment | 23 | - | €7,915 | +€7,915 | |
| Furniture and vehicles | 24 | €1,327 | €3,248 | +€1,921 | +144.8% |
| Other tangible fixed assets | 26 | €27,316 | €20,726 | -€6,589 | -24.1% |
| Current assets | 29/58 | €386,008 | €384,130 | -€1,878 | -0.5% |
| Stocks and contracts in progress | 3 | €214,727 | €258,596 | +€43,870 | +20.4% |
| Stocks | 30/36 | €214,727 | €258,596 | +€43,870 | +20.4% |
| Amounts receivable within one year | 40/41 | €134,467 | €87,637 | -€46,830 | -34.8% |
| Trade receivables | 40 | €13,428 | €15,766 | +€2,338 | +17.4% |
| Other amounts receivable | 41 | €121,039 | €71,871 | -€49,167 | -40.6% |
| Cash at bank and in hand | 54/58 | €13,980 | €36,904 | +€22,925 | +164.0% |
| Deferred charges and accrued income | 490/1 | €22,835 | €992 | -€21,843 | -95.7% |
| Total equity and liabilities | 10/49 | €420,291 | €419,779 | -€512 | -0.1% |
| Equity | 10/15 | €400,697 | €405,591 | +€4,894 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,222 | €90,222 | = | 0.0% |
| 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 | €88,362 | €88,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,875 | €296,770 | +€4,894 | +1.7% |
| Amounts payable | 17/49 | €19,593 | €14,187 | -€5,406 | -27.6% |
| Amounts payable within one year | 42/48 | €19,482 | €14,187 | -€5,295 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €3,878 | - | -€3,878 | |
| Trade debts | 44 | €11,647 | €1,396 | -€10,251 | -88.0% |
| Suppliers | 440/4 | €11,647 | €1,396 | -€10,251 | -88.0% |
| Taxes, remuneration and social security | 45 | €3,957 | €12,792 | +€8,835 | +223.3% |
| Taxes | 450/3 | €3,957 | - | -€3,957 | |
| Remuneration and social security | 454/9 | - | €12,792 | +€12,792 | |
| Accrued charges and deferred income | 492/3 | €111 | - | -€111 | |
| Remuneration, social security and pensions | 62 | €132,629 | €123,798 | -€8,830 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,345 | €15,377 | +€1,032 | +7.2% |
| Other operating charges | 640/8 | €994 | €6,919 | +€5,926 | +596.4% |
| Gross operating margin | 9900 | €157,487 | €150,173 | -€7,314 | -4.6% |
| Operating profit (loss) | 9901 | €9,520 | €4,078 | -€5,442 | -57.2% |
| Financial income | 75/76B | €62 | €4,065 | +€4,003 | +6410.2% |
| Recurring financial income | 75 | €62 | €4,065 | +€4,003 | +6410.2% |
| Financial charges | 65/66B | €6,152 | €3,248 | -€2,903 | -47.2% |
| Recurring financial charges | 65 | €6,152 | €3,248 | -€2,903 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €3,431 | €4,894 | +€1,464 | +42.7% |
| Profit (loss) for the period | 9904 | €3,431 | €4,894 | +€1,464 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,431 | €4,894 | +€1,464 | +42.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.