Xbio-consult: 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.
Xbio-consult
Largest movements
- Cash +€21,327
up €21,327 (+90.3%), from €23,626 to €44,954
mainly Net result for the year (+€29,374) and Trade debts (+€2,953)
- Receivables within one year +€7,860
new in 2025: €7,860
of which Trade receivables: +€7,260
- Receivables after one year +€2,569
up €2,569 (+11.6%), from €22,140 to €24,709
- Profit (loss) carried forward +€29,374
up €29,374 (+63.9%), from €46,003 to €75,377
- Trade debts +€2,953
up €2,953 (+125%), from €2,372 to €5,325
- Gross operating margin +€7,098
up €7,098 (+22.1%), from €32,076 to €39,175
- Taxes +€609
up €609 (+6.0%), from €10,093 to €10,702
- Financial income +€429
up €429 (+20.1%), from €2,140 to €2,569
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 | €54,420 | €86,791 | +€32,371 | +59.5% |
| Fixed assets | 21/28 | €8,654 | €9,268 | +€614 | +7.1% |
| Tangible fixed assets | 22/27 | €8,654 | €9,268 | +€614 | +7.1% |
| Furniture and vehicles | 24 | €2,006 | €3,354 | +€1,348 | +67.2% |
| Other tangible fixed assets | 26 | €6,648 | €5,914 | -€734 | -11.0% |
| Current assets | 29/58 | €45,766 | €77,523 | +€31,757 | +69.4% |
| Amounts receivable after more than one year | 29 | €22,140 | €24,709 | +€2,569 | +11.6% |
| Other amounts receivable | 291 | €22,140 | €24,709 | +€2,569 | +11.6% |
| Amounts receivable within one year | 40/41 | - | €7,860 | +€7,860 | |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Other amounts receivable | 41 | - | €600 | +€600 | |
| Cash at bank and in hand | 54/58 | €23,626 | €44,954 | +€21,327 | +90.3% |
| Total equity and liabilities | 10/49 | €54,420 | €86,791 | +€32,371 | +59.5% |
| Equity | 10/15 | €46,203 | €75,577 | +€29,374 | +63.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,003 | €75,377 | +€29,374 | +63.9% |
| Amounts payable | 17/49 | €8,217 | €11,214 | +€2,997 | +36.5% |
| Amounts payable within one year | 42/48 | €7,572 | €10,569 | +€2,997 | +39.6% |
| Trade debts | 44 | €2,372 | €5,325 | +€2,953 | +125% |
| Suppliers | 440/4 | €2,372 | €5,325 | +€2,953 | +125% |
| Taxes, remuneration and social security | 45 | €3,902 | €3,782 | -€120 | -3.1% |
| Taxes | 450/3 | €3,902 | €3,782 | -€120 | -3.1% |
| Other amounts payable | 47/48 | €1,298 | €1,462 | +€164 | +12.6% |
| Accrued charges and deferred income | 492/3 | €645 | €645 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,014 | €1,368 | +€355 | +35.0% |
| Other operating charges | 640/8 | €107 | €167 | +€60 | +56.6% |
| Gross operating margin | 9900 | €32,076 | €39,175 | +€7,098 | +22.1% |
| Operating profit (loss) | 9901 | €30,956 | €37,639 | +€6,683 | +21.6% |
| Financial income | 75/76B | €2,140 | €2,569 | +€429 | +20.1% |
| Recurring financial income | 75 | €2,140 | €2,569 | +€429 | +20.1% |
| Financial charges | 65/66B | €92 | €133 | +€41 | +44.3% |
| Recurring financial charges | 65 | €92 | €133 | +€41 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €33,004 | €40,075 | +€7,072 | +21.4% |
| Income taxes | 67/77 | €10,093 | €10,702 | +€609 | +6.0% |
| Profit (loss) for the period | 9904 | €22,911 | €29,374 | +€6,463 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,911 | €29,374 | +€6,463 | +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 24 October 2026 via checked.be.