XAVERIUS: 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.
XAVERIUS
Largest movements
- Receivables within one year +€19,419
up €19,419 (+53.4%), from €36,382 to €55,802
of which Other amounts receivable: +€20,209
- Stocks and contracts -€3,166
down €3,166 (-31.0%), from €10,198 to €7,031
- Cash -€2,392
down €2,392 (-5.4%), from €44,373 to €41,981
mainly Receivables within one year (-€19,419) and Trade debts (-€9,734)
- Tangible fixed assets -€1,566
down €1,566 (-23.1%), from €6,773 to €5,207
of which Other tangible fixed assets: -€916
- Debts after one year +€15,900
up €15,900 (+9.0%), from €176,715 to €192,615
- Profit (loss) carried forward +€11,821
up €11,821 (+9.5%), from -€123,807 to -€111,986
- Trade debts -€9,734
down €9,734 (-81.1%), from €12,001 to €2,266
- Tax, wage and social debts -€6,599
down €6,599 (-36.5%), from €18,094 to €11,495
of which Taxes: -€3,736
- Other debts +€2,000
new in 2025: €2,000
- Staff costs -€54,352
down €54,352 (-40.2%), from €135,156 to €80,804
- Gross operating margin -€54,086
down €54,086 (-34.0%), from €159,284 to €105,198
- Other operating charges +€4,632
up €4,632 (+220.4%), from €2,102 to €6,733
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 | €99,014 | €110,818 | +€11,804 | +11.9% |
| Fixed assets | 21/28 | €7,157 | €5,591 | -€1,566 | -21.9% |
| Tangible fixed assets | 22/27 | €6,773 | €5,207 | -€1,566 | -23.1% |
| Plant, machinery and equipment | 23 | €3,406 | €2,757 | -€650 | -19.1% |
| Other tangible fixed assets | 26 | €3,366 | €2,450 | -€916 | -27.2% |
| Financial fixed assets | 28 | €384 | €384 | = | 0.0% |
| Current assets | 29/58 | €91,857 | €105,227 | +€13,370 | +14.6% |
| Stocks and contracts in progress | 3 | €10,198 | €7,031 | -€3,166 | -31.0% |
| Stocks | 30/36 | €10,198 | €7,031 | -€3,166 | -31.0% |
| Amounts receivable within one year | 40/41 | €36,382 | €55,802 | +€19,419 | +53.4% |
| Trade receivables | 40 | €4,070 | €3,280 | -€790 | -19.4% |
| Other amounts receivable | 41 | €32,313 | €52,521 | +€20,209 | +62.5% |
| Cash at bank and in hand | 54/58 | €44,373 | €41,981 | -€2,392 | -5.4% |
| Deferred charges and accrued income | 490/1 | €904 | €413 | -€491 | -54.3% |
| Total equity and liabilities | 10/49 | €99,014 | €110,818 | +€11,804 | +11.9% |
| Equity | 10/15 | -€109,411 | -€97,590 | +€11,821 | +10.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €8,198 | €8,198 | = | 0.0% |
| Distributable reserves | 133 | €8,198 | €8,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,807 | -€111,986 | +€11,821 | +9.5% |
| Amounts payable | 17/49 | €208,425 | €208,408 | -€17 | 0.0% |
| Amounts payable after more than one year | 17 | €176,715 | €192,615 | +€15,900 | +9.0% |
| Financial debts | 170/4 | €176,715 | €192,615 | +€15,900 | +9.0% |
| Amounts payable within one year | 42/48 | €31,709 | €15,793 | -€15,917 | -50.2% |
| Financial debts | 43 | - | €31 | +€31 | |
| Credit institutions | 430/8 | - | €31 | +€31 | |
| Trade debts | 44 | €12,001 | €2,266 | -€9,734 | -81.1% |
| Suppliers | 440/4 | €12,001 | €2,266 | -€9,734 | -81.1% |
| Advances received on contracts in progress | 46 | €1,614 | €0 | -€1,614 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,094 | €11,495 | -€6,599 | -36.5% |
| Taxes | 450/3 | €10,785 | €7,048 | -€3,736 | -34.6% |
| Remuneration and social security | 454/9 | €7,310 | €4,447 | -€2,863 | -39.2% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €135,156 | €80,804 | -€54,352 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,178 | €2,360 | -€818 | -25.7% |
| Other operating charges | 640/8 | €2,102 | €6,733 | +€4,632 | +220.4% |
| Gross operating margin | 9900 | €159,284 | €105,198 | -€54,086 | -34.0% |
| Operating profit (loss) | 9901 | €18,849 | €15,301 | -€3,548 | -18.8% |
| Financial income | 75/76B | €37 | €1 | -€36 | -98.0% |
| Recurring financial income | 75 | €37 | €1 | -€36 | -98.0% |
| Financial charges | 65/66B | €2,417 | €3,481 | +€1,063 | +44.0% |
| Recurring financial charges | 65 | €2,417 | €3,481 | +€1,063 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €16,468 | €11,821 | -€4,648 | -28.2% |
| Profit (loss) for the period | 9904 | €16,468 | €11,821 | -€4,648 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,468 | €11,821 | -€4,648 | -28.2% |
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 10 October 2026 via checked.be.