Xemera: 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.
Xemera
Largest movements
- Receivables within one year +€18,906
up €18,906 (+30.5%), from €61,927 to €80,833
of which Trade receivables: +€24,098
- Stocks and contracts -€16,524
down €16,524 (-4.4%), from €377,130 to €360,606
- Profit (loss) carried forward +€59,023
up €59,023 (+32.5%), from -€181,712 to -€122,689
- Other debts -€57,905
down €57,905 (-13.1%), from €441,659 to €383,754
- Tax, wage and social debts +€41,018
up €41,018 (+80.9%), from €50,677 to €91,696
- Trade debts -€28,419
down €28,419 (-59.3%), from €47,893 to €19,474
- Current portion of long-term debt -€8,793
down €8,793 (-62.9%), from €13,989 to €5,195
- Write-downs +€18,017
new in 2025: €18,017
- Gross operating margin +€5,011
up €5,011 (+6.2%), from €80,869 to €85,880
- Financial charges +€3,901
up €3,901 (+329%), from €1,186 to €5,088
- Other operating charges +€2,075
up €2,075 (+251%), from €826 to €2,901
- Financial income -€1,635
down €1,635 (-100%), from €1,635 to €0
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 | €446,515 | €447,443 | +€928 | +0.2% |
| Fixed assets | 21/28 | €3,150 | €2,298 | -€852 | -27.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,150 | €1,298 | -€852 | -39.6% |
| Plant, machinery and equipment | 23 | €1,101 | €773 | -€328 | -29.8% |
| Furniture and vehicles | 24 | €1,049 | €524 | -€524 | -50.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €443,366 | €445,145 | +€1,780 | +0.4% |
| Stocks and contracts in progress | 3 | €377,130 | €360,606 | -€16,524 | -4.4% |
| Contracts in progress | 37 | €377,130 | €360,606 | -€16,524 | -4.4% |
| Amounts receivable within one year | 40/41 | €61,927 | €80,833 | +€18,906 | +30.5% |
| Trade receivables | 40 | €39,179 | €63,278 | +€24,098 | +61.5% |
| Other amounts receivable | 41 | €22,748 | €17,555 | -€5,193 | -22.8% |
| Cash at bank and in hand | 54/58 | €4,309 | €3,101 | -€1,208 | -28.0% |
| Deferred charges and accrued income | 490/1 | - | €606 | +€606 | |
| Total equity and liabilities | 10/49 | €446,515 | €447,443 | +€928 | +0.2% |
| Equity | 10/15 | -€111,699 | -€52,676 | +€59,023 | +52.8% |
| Contributions | 10/11 | €70,013 | €70,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,712 | -€122,689 | +€59,023 | +32.5% |
| Amounts payable | 17/49 | €558,214 | €500,119 | -€58,095 | -10.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €556,002 | €500,119 | -€55,883 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €13,989 | €5,195 | -€8,793 | -62.9% |
| Financial debts | 43 | €1,785 | €0 | -€1,785 | -100% |
| Credit institutions | 430/8 | €1,785 | €0 | -€1,785 | -100% |
| Trade debts | 44 | €47,893 | €19,474 | -€28,419 | -59.3% |
| Suppliers | 440/4 | €47,893 | €19,474 | -€28,419 | -59.3% |
| Taxes, remuneration and social security | 45 | €50,677 | €91,696 | +€41,018 | +80.9% |
| Taxes | 450/3 | €50,677 | €91,696 | +€41,018 | +80.9% |
| Other amounts payable | 47/48 | €441,659 | €383,754 | -€57,905 | -13.1% |
| Accrued charges and deferred income | 492/3 | €2,212 | €0 | -€2,212 | -100% |
| Non-recurring operating income | 76A | - | €42,350 | +€42,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €852 | -€132 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,017 | +€18,017 | |
| Other operating charges | 640/8 | €826 | €2,901 | +€2,075 | +251% |
| Non-recurring operating charges | 66A | €213,644 | €0 | -€213,644 | -100% |
| Gross operating margin | 9900 | €80,869 | €85,880 | +€5,011 | +6.2% |
| Operating profit (loss) | 9901 | -€134,585 | €64,111 | +€198,696 | |
| Financial income | 75/76B | €1,635 | €0 | -€1,635 | -100% |
| Recurring financial income | 75 | €1,635 | €0 | -€1,635 | -100% |
| Financial charges | 65/66B | €1,186 | €5,088 | +€3,901 | +329% |
| Recurring financial charges | 65 | €1,186 | €5,088 | +€3,901 | +329% |
| Profit (loss) for the period before taxes | 9903 | -€134,136 | €59,023 | +€193,159 | |
| Profit (loss) for the period | 9904 | -€134,136 | €59,023 | +€193,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134,136 | €59,023 | +€193,159 |
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 20 October 2026 via checked.be.