XENIA: 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.
XENIA
Largest movements
- Cash +€108,465
up €108,465 (+80.8%), from €134,158 to €242,623
mainly Net result for the year (+€94,756) and Tax, wage and social debts (+€32,876)
- Receivables within one year +€27,778
up €27,778 (+8.3%), from €333,216 to €360,994
of which Trade receivables: +€16,481
- Reserves +€94,756
up €94,756 (+8.9%), from €1.1m to €1.2m
- Tax, wage and social debts +€32,876
up €32,876 (+53.0%), from €61,980 to €94,856
of which Taxes: +€25,053
- Staff costs -€30,429
down €30,429 (-10.0%), from €304,307 to €273,878
- Financial charges +€19,616
up €19,616, from -€6,230 to €13,386
- Financial income +€16,239
up €16,239 (+106%), from €15,297 to €31,537
- Taxes +€10,001
up €10,001 (+37.2%), from €26,863 to €36,865
- Depreciation -€4,583
down €4,583 (-23.1%), from €19,868 to €15,285
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 | €1,456,014 | €1,589,174 | +€133,160 | +9.1% |
| Fixed assets | 21/28 | €48,796 | €59,334 | +€10,537 | +21.6% |
| Tangible fixed assets | 22/27 | €48,796 | €59,294 | +€10,497 | +21.5% |
| Land and buildings | 22 | €5,423 | €3,438 | -€1,984 | -36.6% |
| Plant, machinery and equipment | 23 | €4,116 | €3,908 | -€207 | -5.0% |
| Furniture and vehicles | 24 | €39,258 | €51,947 | +€12,689 | +32.3% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €1,407,218 | €1,529,841 | +€122,623 | +8.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,095 | €8,604 | -€6,491 | -43.0% |
| Stocks | 30/36 | €15,095 | €8,604 | -€6,491 | -43.0% |
| Amounts receivable within one year | 40/41 | €333,216 | €360,994 | +€27,778 | +8.3% |
| Trade receivables | 40 | €318,750 | €335,231 | +€16,481 | +5.2% |
| Other amounts receivable | 41 | €14,465 | €25,763 | +€11,297 | +78.1% |
| Current investments | 50/53 | €819,419 | €812,897 | -€6,522 | -0.8% |
| Cash at bank and in hand | 54/58 | €134,158 | €242,623 | +€108,465 | +80.8% |
| Deferred charges and accrued income | 490/1 | €5,331 | €4,722 | -€608 | -11.4% |
| Total equity and liabilities | 10/49 | €1,456,014 | €1,589,174 | +€133,160 | +9.1% |
| Equity | 10/15 | €1,091,657 | €1,186,413 | +€94,756 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,070,598 | €1,165,354 | +€94,756 | +8.9% |
| Distributable reserves | 133 | €1,070,598 | €1,165,354 | +€94,756 | +8.9% |
| Profit (loss) carried forward | 14 | €2,459 | €2,459 | = | 0.0% |
| Amounts payable | 17/49 | €364,358 | €402,761 | +€38,404 | +10.5% |
| Amounts payable within one year | 42/48 | €357,413 | €382,963 | +€25,550 | +7.1% |
| Trade debts | 44 | €129,041 | €123,559 | -€5,482 | -4.2% |
| Suppliers | 440/4 | €129,041 | €123,559 | -€5,482 | -4.2% |
| Taxes, remuneration and social security | 45 | €61,980 | €94,856 | +€32,876 | +53.0% |
| Taxes | 450/3 | €32,673 | €57,726 | +€25,053 | +76.7% |
| Remuneration and social security | 454/9 | €29,307 | €37,130 | +€7,823 | +26.7% |
| Other amounts payable | 47/48 | €166,392 | €164,548 | -€1,844 | -1.1% |
| Accrued charges and deferred income | 492/3 | €6,945 | €19,798 | +€12,853 | +185% |
| Remuneration, social security and pensions | 62 | €304,307 | €273,878 | -€30,429 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,868 | €15,285 | -€4,583 | -23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,837 | +€1,837 | |
| Other operating charges | 640/8 | €6,235 | €6,068 | -€167 | -2.7% |
| Gross operating margin | 9900 | €410,614 | €410,538 | -€76 | 0.0% |
| Operating profit (loss) | 9901 | €80,205 | €113,470 | +€33,265 | +41.5% |
| Financial income | 75/76B | €15,297 | €31,537 | +€16,239 | +106% |
| Recurring financial income | 75 | €15,297 | €31,537 | +€16,239 | +106% |
| Financial charges | 65/66B | -€6,230 | €13,386 | +€19,616 | |
| Recurring financial charges | 65 | -€6,230 | €13,386 | +€19,616 | |
| Profit (loss) for the period before taxes | 9903 | €101,732 | €131,621 | +€29,889 | +29.4% |
| Income taxes | 67/77 | €26,863 | €36,865 | +€10,001 | +37.2% |
| Profit (loss) for the period | 9904 | €74,869 | €94,756 | +€19,887 | +26.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €74,869 | €94,756 | +€19,887 | +26.6% |
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 26 October 2026 via checked.be.