XAYA: 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.
XAYA
Largest movements
- Tangible fixed assets +€19,361
up €19,361 (+21.4%), from €90,583 to €109,944
of which Furniture and vehicles: +€24,803
- Receivables within one year +€5,221
up €5,221 (+21.5%), from €24,307 to €29,527
of which Trade receivables: +€7,034
- Cash +€3,860
up €3,860 (+51.7%), from €7,473 to €11,333
mainly Other debts (+€44,567) and Net result for the year (+€26,192)
- Other debts +€44,567
up €44,567 (+75.2%), from €59,292 to €103,859
- Trade debts -€19,283
down €19,283 (-86.4%), from €22,307 to €3,023
- Tax, wage and social debts +€18,580
up €18,580 (+385.4%), from €4,822 to €23,402
of which Taxes: +€21,177
- Profit (loss) carried forward -€10,701
no longer reported in 2025 (was €10,701)
- Accrued charges and deferred income -€5,250
no longer reported in 2025 (was €5,250)
- Gross operating margin +€51,005
up €51,005 (+100.2%), from €50,924 to €101,929
- Taxes +€11,519
up €11,519 (+3268.7%), from €352 to €11,872
- Depreciation +€8,518
up €8,518 (+74.5%), from €11,428 to €19,947
- Staff costs +€7,081
up €7,081 (+20.5%), from €34,626 to €41,707
- Other operating charges +€1,205
up €1,205 (+138.8%), from €868 to €2,072
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 | €124,371 | €152,284 | +€27,913 | +22.4% |
| Fixed assets | 21/28 | €91,018 | €110,379 | +€19,361 | +21.3% |
| Tangible fixed assets | 22/27 | €90,583 | €109,944 | +€19,361 | +21.4% |
| Furniture and vehicles | 24 | €40,488 | €65,291 | +€24,803 | +61.3% |
| Other tangible fixed assets | 26 | €50,096 | €44,653 | -€5,442 | -10.9% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €33,353 | €41,905 | +€8,552 | +25.6% |
| Amounts receivable within one year | 40/41 | €24,307 | €29,527 | +€5,221 | +21.5% |
| Trade receivables | 40 | €22,493 | €29,527 | +€7,034 | +31.3% |
| Other amounts receivable | 41 | €1,814 | - | -€1,814 | |
| Cash at bank and in hand | 54/58 | €7,473 | €11,333 | +€3,860 | +51.7% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,044 | -€529 | -33.6% |
| Total equity and liabilities | 10/49 | €124,371 | €152,284 | +€27,913 | +22.4% |
| Equity | 10/15 | €12,701 | €2,000 | -€10,701 | -84.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,701 | - | -€10,701 | |
| Amounts payable | 17/49 | €111,670 | €150,284 | +€38,614 | +34.6% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,420 | €130,284 | +€43,864 | +50.8% |
| Trade debts | 44 | €22,307 | €3,023 | -€19,283 | -86.4% |
| Suppliers | 440/4 | €22,307 | €3,023 | -€19,283 | -86.4% |
| Taxes, remuneration and social security | 45 | €4,822 | €23,402 | +€18,580 | +385.4% |
| Taxes | 450/3 | €2,225 | €23,402 | +€21,177 | +951.9% |
| Remuneration and social security | 454/9 | €2,597 | - | -€2,597 | |
| Other amounts payable | 47/48 | €59,292 | €103,859 | +€44,567 | +75.2% |
| Accrued charges and deferred income | 492/3 | €5,250 | - | -€5,250 | |
| Remuneration, social security and pensions | 62 | €34,626 | €41,707 | +€7,081 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,428 | €19,947 | +€8,518 | +74.5% |
| Other operating charges | 640/8 | €868 | €2,072 | +€1,205 | +138.8% |
| Gross operating margin | 9900 | €50,924 | €101,929 | +€51,005 | +100.2% |
| Operating profit (loss) | 9901 | €4,002 | €38,203 | +€34,202 | +854.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €155 | €140 | -€14 | -9.2% |
| Recurring financial charges | 65 | €155 | €140 | -€14 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €3,847 | €38,064 | +€34,216 | +889.3% |
| Income taxes | 67/77 | €352 | €11,872 | +€11,519 | +3268.7% |
| Profit (loss) for the period | 9904 | €3,495 | €26,192 | +€22,697 | +649.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,495 | €26,192 | +€22,697 | +649.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.