XB4 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.
XB4 Consulting
Largest movements
- Cash +€180,380
up €180,380 (+136%), from €132,367 to €312,747
mainly Net result for the year (+€634,148) and Other debts (+€330,232)
- Receivables within one year +€55,741
up €55,741 (+14.5%), from €384,708 to €440,448
of which Trade receivables: +€140,063
- Other debts +€330,232
up €330,232 (+122%), from €270,315 to €600,548
- Trade debts -€123,279
down €123,279 (-55.2%), from €223,305 to €100,026
- Profit (loss) carried forward +€34,148
up €34,148 (+396%), from €8,627 to €42,775
- Gross operating margin +€379,970
up €379,970 (+80.9%), from €469,599 to €849,569
- Staff costs +€18,522
up €18,522 (+11.1%), from €167,442 to €185,964
- Taxes +€11,159
up €11,159 (+111%), from €10,038 to €21,197
- Other operating charges -€8,944
down €8,944 (-92.4%), from €9,676 to €731
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 | €544,503 | €781,142 | +€236,639 | +43.5% |
| Fixed assets | 21/28 | €23,047 | €22,408 | -€639 | -2.8% |
| Tangible fixed assets | 22/27 | €8,472 | €7,833 | -€639 | -7.5% |
| Furniture and vehicles | 24 | €8,472 | €7,833 | -€639 | -7.5% |
| Financial fixed assets | 28 | €14,575 | €14,575 | = | 0.0% |
| Current assets | 29/58 | €521,456 | €758,734 | +€237,278 | +45.5% |
| Amounts receivable within one year | 40/41 | €384,708 | €440,448 | +€55,741 | +14.5% |
| Trade receivables | 40 | €278,145 | €418,208 | +€140,063 | +50.4% |
| Other amounts receivable | 41 | €106,563 | €22,241 | -€84,323 | -79.1% |
| Cash at bank and in hand | 54/58 | €132,367 | €312,747 | +€180,380 | +136% |
| Deferred charges and accrued income | 490/1 | €4,381 | €5,538 | +€1,157 | +26.4% |
| Total equity and liabilities | 10/49 | €544,503 | €781,142 | +€236,639 | +43.5% |
| Equity | 10/15 | €29,644 | €63,791 | +€34,148 | +115% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,417 | €2,417 | = | 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 | €557 | €557 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,627 | €42,775 | +€34,148 | +396% |
| Amounts payable | 17/49 | €514,859 | €717,351 | +€202,492 | +39.3% |
| Amounts payable within one year | 42/48 | €514,859 | €717,351 | +€202,492 | +39.3% |
| Financial debts | 43 | €999 | €270 | -€729 | -73.0% |
| Credit institutions | 430/8 | €999 | €270 | -€729 | -73.0% |
| Trade debts | 44 | €223,305 | €100,026 | -€123,279 | -55.2% |
| Suppliers | 440/4 | €223,305 | €100,026 | -€123,279 | -55.2% |
| Taxes, remuneration and social security | 45 | €20,239 | €16,507 | -€3,732 | -18.4% |
| Taxes | 450/3 | €13,671 | €9,265 | -€4,406 | -32.2% |
| Remuneration and social security | 454/9 | €6,568 | €7,242 | +€674 | +10.3% |
| Other amounts payable | 47/48 | €270,315 | €600,548 | +€330,232 | +122% |
| Non-recurring operating income | 76A | €170 | €0 | -€170 | -100% |
| Remuneration, social security and pensions | 62 | €167,442 | €185,964 | +€18,522 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,586 | €4,336 | +€1,750 | +67.7% |
| Other operating charges | 640/8 | €9,676 | €731 | -€8,944 | -92.4% |
| Gross operating margin | 9900 | €469,599 | €849,569 | +€379,970 | +80.9% |
| Operating profit (loss) | 9901 | €289,895 | €658,537 | +€368,642 | +127% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €6,694 | €3,200 | -€3,495 | -52.2% |
| Recurring financial charges | 65 | €6,694 | €3,200 | -€3,495 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €283,201 | €655,344 | +€372,143 | +131% |
| Income taxes | 67/77 | €10,038 | €21,197 | +€11,159 | +111% |
| Profit (loss) for the period | 9904 | €273,163 | €634,148 | +€360,985 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €273,163 | €634,148 | +€360,985 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.