Xaros Consulting: 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.
Xaros Consulting
Largest movements
- Cash -€69,333
down €69,333 (-23.8%), from €291,751 to €222,417
mainly Contributions, distributions and other (-€155,658) and Tax, wage and social debts (-€1,089)
- Tangible fixed assets -€3,217
down €3,217 (-55.2%), from €5,832 to €2,616
of which Furniture and vehicles: -€2,118
- Reserves -€127,264
down €127,264 (-61.5%), from €206,832 to €79,568
- Other debts +€56,320
up €56,320 (+51.6%), from €109,222 to €165,542
- Gross operating margin -€101,731
down €101,731 (-66.1%), from €153,948 to €52,218
- Taxes -€20,119
down €20,119 (-59.0%), from €34,089 to €13,970
- Other operating charges -€8,929
down €8,929 (-59.1%), from €15,115 to €6,186
- Depreciation -€2,118
down €2,118 (-39.7%), from €5,334 to €3,217
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 | €319,238 | €247,155 | -€72,083 | -22.6% |
| Fixed assets | 21/28 | €5,932 | €2,716 | -€3,217 | -54.2% |
| Tangible fixed assets | 22/27 | €5,832 | €2,616 | -€3,217 | -55.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,118 | €0 | -€2,118 | -100% |
| Other tangible fixed assets | 26 | €3,715 | €2,616 | -€1,099 | -29.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €313,306 | €244,439 | -€68,867 | -22.0% |
| Amounts receivable within one year | 40/41 | €21,555 | €20,946 | -€610 | -2.8% |
| Trade receivables | 40 | €21,354 | €4,600 | -€16,754 | -78.5% |
| Other amounts receivable | 41 | €201 | €16,346 | +€16,145 | +8,037% |
| Cash at bank and in hand | 54/58 | €291,751 | €222,417 | -€69,333 | -23.8% |
| Deferred charges and accrued income | 490/1 | - | €1,076 | +€1,076 | |
| Total equity and liabilities | 10/49 | €319,238 | €247,155 | -€72,083 | -22.6% |
| Equity | 10/15 | €208,832 | €81,568 | -€127,264 | -60.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €206,832 | €79,568 | -€127,264 | -61.5% |
| Distributable reserves | 133 | €206,832 | €79,568 | -€127,264 | -61.5% |
| Amounts payable | 17/49 | €110,406 | €165,587 | +€55,181 | +50.0% |
| Amounts payable within one year | 42/48 | €110,406 | €165,587 | +€55,181 | +50.0% |
| Trade debts | 44 | €96 | €45 | -€51 | -53.1% |
| Suppliers | 440/4 | €96 | €45 | -€51 | -53.1% |
| Taxes, remuneration and social security | 45 | €1,089 | - | -€1,089 | |
| Taxes | 450/3 | €1,089 | - | -€1,089 | |
| Other amounts payable | 47/48 | €109,222 | €165,542 | +€56,320 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,334 | €3,217 | -€2,118 | -39.7% |
| Other operating charges | 640/8 | €15,115 | €6,186 | -€8,929 | -59.1% |
| Gross operating margin | 9900 | €153,948 | €52,218 | -€101,731 | -66.1% |
| Operating profit (loss) | 9901 | €133,499 | €42,815 | -€90,684 | -67.9% |
| Financial charges | 65/66B | €553 | €452 | -€101 | -18.3% |
| Recurring financial charges | 65 | €553 | €452 | -€101 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €132,946 | €42,363 | -€90,583 | -68.1% |
| Income taxes | 67/77 | €34,089 | €13,970 | -€20,119 | -59.0% |
| Profit (loss) for the period | 9904 | €98,857 | €28,393 | -€70,464 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,857 | €28,393 | -€70,464 | -71.3% |
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 26 October 2026 via checked.be.