XDAYLIGHT: 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.
XDAYLIGHT
Largest movements
- Tangible fixed assets +€31,279
new in 2024: €31,279
- Deferred charges and accrued income +€25,378
up €25,378 (+944.0%), from €2,688 to €28,066
- Stocks and contracts -€15,367
down €15,367 (-34.4%), from €44,645 to €29,278
- Receivables within one year -€11,234
down €11,234 (-6.6%), from €169,432 to €158,198
of which Other amounts receivable: -€7,606
- Cash -€5,564
down €5,564 (-53.7%), from €10,367 to €4,804
mainly Net result for the year (-€55,889) and Investment in fixed assets (net) (-€36,529)
- Other debts +€96,679
up €96,679 (+222.0%), from €43,556 to €140,235
- Reserves -€55,889
down €55,889 (-48.4%), from €115,434 to €59,544
of which Distributable reserves: -€55,889
- Current portion of long-term debt -€9,555
down €9,555 (-61.5%), from €15,528 to €5,972
- Debts after one year -€5,972
down €5,972 (-100.0%), from €5,972 to €0
- Tax, wage and social debts -€5,070
down €5,070 (-35.4%), from €14,307 to €9,237
of which Taxes: -€4,167
- Gross operating margin -€31,330
down €31,330 (-58.8%), from €53,317 to €21,987
- Depreciation +€5,250
new in 2024: €5,250
- Staff costs +€1,638
up €1,638 (+2.7%), from €61,426 to €63,065
- Financial income +€796
up €796 (+48512.2%), from €2 to €797
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,007 | €257,499 | +€24,491 | +10.5% |
| Fixed assets | 21/28 | €5,875 | €37,154 | +€31,279 | +532.4% |
| Tangible fixed assets | 22/27 | - | €31,279 | +€31,279 | |
| Furniture and vehicles | 24 | - | €31,279 | +€31,279 | |
| Financial fixed assets | 28 | €5,875 | €5,875 | = | 0.0% |
| Current assets | 29/58 | €227,133 | €220,345 | -€6,788 | -3.0% |
| Stocks and contracts in progress | 3 | €44,645 | €29,278 | -€15,367 | -34.4% |
| Stocks | 30/36 | €44,645 | €29,278 | -€15,367 | -34.4% |
| Amounts receivable within one year | 40/41 | €169,432 | €158,198 | -€11,234 | -6.6% |
| Trade receivables | 40 | €5,499 | €1,870 | -€3,629 | -66.0% |
| Other amounts receivable | 41 | €163,934 | €156,328 | -€7,606 | -4.6% |
| Cash at bank and in hand | 54/58 | €10,367 | €4,804 | -€5,564 | -53.7% |
| Deferred charges and accrued income | 490/1 | €2,688 | €28,066 | +€25,378 | +944.0% |
| Total equity and liabilities | 10/49 | €233,007 | €257,499 | +€24,491 | +10.5% |
| Equity | 10/15 | €121,634 | €65,744 | -€55,889 | -45.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,434 | €59,544 | -€55,889 | -48.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €115,434 | €59,544 | -€55,889 | -48.4% |
| Amounts payable | 17/49 | €111,374 | €191,754 | +€80,381 | +72.2% |
| Amounts payable after more than one year | 17 | €5,972 | €0 | -€5,972 | -100.0% |
| Financial debts | 170/4 | €5,972 | €0 | -€5,972 | -100.0% |
| Amounts payable within one year | 42/48 | €105,325 | €191,754 | +€86,429 | +82.1% |
| Current portion of amounts payable after more than one year | 42 | €15,528 | €5,972 | -€9,555 | -61.5% |
| Financial debts | 43 | €17,592 | €17,385 | -€207 | -1.2% |
| Credit institutions | 430/8 | €17,592 | €17,385 | -€207 | -1.2% |
| Trade debts | 44 | €14,343 | €18,926 | +€4,583 | +32.0% |
| Suppliers | 440/4 | €14,343 | €18,926 | +€4,583 | +32.0% |
| Taxes, remuneration and social security | 45 | €14,307 | €9,237 | -€5,070 | -35.4% |
| Taxes | 450/3 | €4,167 | €0 | -€4,167 | -100.0% |
| Remuneration and social security | 454/9 | €10,140 | €9,237 | -€904 | -8.9% |
| Other amounts payable | 47/48 | €43,556 | €140,235 | +€96,679 | +222.0% |
| Accrued charges and deferred income | 492/3 | €76 | €0 | -€76 | -100.0% |
| Non-recurring operating income | 76A | €5,095 | €0 | -€5,095 | -100.0% |
| Remuneration, social security and pensions | 62 | €61,426 | €63,065 | +€1,638 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,250 | +€5,250 | |
| Other operating charges | 640/8 | €2,201 | €1,791 | -€411 | -18.7% |
| Non-recurring operating charges | 66A | €1,821 | €5,000 | +€3,179 | +174.6% |
| Gross operating margin | 9900 | €53,317 | €21,987 | -€31,330 | -58.8% |
| Operating profit (loss) | 9901 | -€12,132 | -€53,118 | -€40,986 | -337.8% |
| Financial income | 75/76B | €2 | €797 | +€796 | +48512.2% |
| Recurring financial income | 75 | €2 | €797 | +€796 | +48512.2% |
| Financial charges | 65/66B | €3,042 | €3,388 | +€346 | +11.4% |
| Recurring financial charges | 65 | €3,042 | €3,388 | +€346 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,172 | -€55,709 | -€40,537 | -267.2% |
| Income taxes | 67/77 | €255 | €180 | -€75 | -29.3% |
| Profit (loss) for the period | 9904 | -€15,427 | -€55,889 | -€40,463 | -262.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,427 | -€55,889 | -€40,463 | -262.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.