XB CONSULT: 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.
XB CONSULT
Largest movements
- Cash +€25,213
up €25,213 (+39.4%), from €64,033 to €89,246
mainly Net result for the year (+€31,957) and Other debts (+€5,401)
- Tangible fixed assets +€10,889
up €10,889 (+145.1%), from €7,502 to €18,391
of which Other tangible fixed assets: +€13,844
- Receivables within one year -€4,653
down €4,653 (-26.6%), from €17,519 to €12,866
of which Trade receivables: -€5,661
- Deferred charges and accrued income +€1,991
new in 2025: €1,991
- Profit (loss) carried forward +€31,957
up €31,957 (+59.2%), from €53,993 to €85,950
- Other debts +€5,401
up €5,401 (+41.6%), from €12,969 to €18,370
- Tax, wage and social debts -€4,992
down €4,992 (-25.9%), from €19,256 to €14,264
of which Remuneration and social security: -€5,190
- Gross operating margin +€7,405
up €7,405 (+18.8%), from €39,308 to €46,713
- Depreciation +€1,445
up €1,445 (+49.7%), from €2,909 to €4,354
- Other operating charges +€1,279
new in 2025: €1,279
- Taxes +€1,059
up €1,059 (+13.4%), from €7,933 to €8,992
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 | €89,054 | €122,493 | +€33,440 | +37.5% |
| Fixed assets | 21/28 | €7,502 | €18,391 | +€10,889 | +145.1% |
| Tangible fixed assets | 22/27 | €7,502 | €18,391 | +€10,889 | +145.1% |
| Plant, machinery and equipment | 23 | €7,502 | €4,547 | -€2,955 | -39.4% |
| Other tangible fixed assets | 26 | - | €13,844 | +€13,844 | |
| Current assets | 29/58 | €81,552 | €104,103 | +€22,551 | +27.7% |
| Amounts receivable within one year | 40/41 | €17,519 | €12,866 | -€4,653 | -26.6% |
| Trade receivables | 40 | €17,519 | €11,858 | -€5,661 | -32.3% |
| Other amounts receivable | 41 | - | €1,008 | +€1,008 | |
| Cash at bank and in hand | 54/58 | €64,033 | €89,246 | +€25,213 | +39.4% |
| Deferred charges and accrued income | 490/1 | - | €1,991 | +€1,991 | |
| Total equity and liabilities | 10/49 | €89,054 | €122,493 | +€33,440 | +37.5% |
| Equity | 10/15 | €55,993 | €87,950 | +€31,957 | +57.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,993 | €85,950 | +€31,957 | +59.2% |
| Amounts payable | 17/49 | €33,061 | €34,544 | +€1,482 | +4.5% |
| Amounts payable within one year | 42/48 | €33,061 | €34,544 | +€1,482 | +4.5% |
| Trade debts | 44 | €836 | €1,910 | +€1,074 | +128.4% |
| Suppliers | 440/4 | €836 | €1,910 | +€1,074 | +128.4% |
| Taxes, remuneration and social security | 45 | €19,256 | €14,264 | -€4,992 | -25.9% |
| Taxes | 450/3 | €13,282 | €13,481 | +€199 | +1.5% |
| Remuneration and social security | 454/9 | €5,973 | €783 | -€5,190 | -86.9% |
| Other amounts payable | 47/48 | €12,969 | €18,370 | +€5,401 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €4,354 | +€1,445 | +49.7% |
| Other operating charges | 640/8 | - | €1,279 | +€1,279 | |
| Gross operating margin | 9900 | €39,308 | €46,713 | +€7,405 | +18.8% |
| Operating profit (loss) | 9901 | €36,400 | €41,080 | +€4,681 | +12.9% |
| Financial charges | 65/66B | €65 | €131 | +€66 | +101.8% |
| Recurring financial charges | 65 | €65 | €131 | +€66 | +101.8% |
| Profit (loss) for the period before taxes | 9903 | €36,335 | €40,949 | +€4,615 | +12.7% |
| Income taxes | 67/77 | €7,933 | €8,992 | +€1,059 | +13.4% |
| Profit (loss) for the period | 9904 | €28,402 | €31,957 | +€3,555 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,402 | €31,957 | +€3,555 | +12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.