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XENTROGRAPHICS: 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.

What changed

XENTROGRAPHICS

BE 0476.661.760
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€165,281
2024 · -€11,129-€154,153
Equity
-€132,693
2024 · €32,588-€165,281
Cash
€26,466
2024 · €61,908-€35,442
Balance sheet total
€332,692
2024 · €745,345-€412,654

Largest movements

2024 to 2025
Assets
  • Stocks and contracts -€159,687

    down €159,687 (-94.9%), from €168,191 to €8,504

  • Receivables within one year -€90,235

    down €90,235 (-98.1%), from €92,010 to €1,775

    of which Trade receivables: -€90,090

  • Tangible fixed assets -€52,663

    down €52,663 (-15.6%), from €337,358 to €284,696

    of which Plant, machinery and equipment: -€30,267

  • Deferred charges and accrued income -€52,483

    down €52,483 (-83.8%), from €62,609 to €10,126

  • Cash -€35,442

    down €35,442 (-57.2%), from €61,908 to €26,466

    mainly Net result for the year (-€165,281) and Short-term financial debts (-€142,605)

Equity and liabilities
  • Profit (loss) carried forward -€165,281

    down €165,281, from €12,128 to -€153,153

  • Short-term financial debts -€142,605

    no longer reported in 2025 (was €142,605)

  • Current portion of long-term debt -€64,587

    down €64,587 (-68.8%), from €93,847 to €29,261

  • Trade debts -€53,662

    down €53,662 (-38.8%), from €138,253 to €84,591

  • Other debts +€32,950

    up €32,950 (+52.1%), from €63,193 to €96,143

Income statement
  • Gross operating margin -€165,667

    down €165,667 (-39.7%), from €417,331 to €251,664

  • Staff costs -€66,383

    down €66,383 (-19.3%), from €344,010 to €277,628

  • Financial charges +€64,298

    up €64,298 (+227.1%), from €28,318 to €92,616

    of which Non-recurring financial charges: +€64,920

  • Depreciation -€12,915

    down €12,915 (-27.3%), from €47,342 to €34,427

  • Taxes -€4,877

    down €4,877 (-91.8%), from €5,312 to €435

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€11,129
Gross operating margin -€165,667
Staff costs +€66,383
Depreciation +€12,915
Other operating charges -€1,242
Other operating items -€7,296
Financial income +€176
Financial charges -€64,298
Taxes +€4,877
Result 2025 -€165,281

Cash bridge derived

cash 2024 to 2025

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.

From operations +€155,980
Investment +€40,380
Financing -€231,802
Cash 2024 €61,908
Net result for the year -€165,281
Depreciation +€34,427
Stocks and contracts +€159,687
Receivables within one year +€90,235
Deferred charges and accrued income +€52,483
Trade debts -€53,662
Tax, wage and social debts -€9,858
Advances received +€15,000
Other debts +€32,950
Investment in fixed assets (net) +€40,380
Debts after one year -€24,611
Current portion of long-term debt -€64,587
Short-term financial debts -€142,605
Cash 2025 €26,466
Every line side by side 53 lines
Line Code 2024 2025 Change %
Total assets 20/58 €745,345 €332,692 -€412,654 -55.4%
Fixed assets 21/28 €360,628 €285,821 -€74,808 -20.7%
Intangible fixed assets 21 €22,145 - -€22,145
Tangible fixed assets 22/27 €337,358 €284,696 -€52,663 -15.6%
Plant, machinery and equipment 23 €167,283 €137,017 -€30,267 -18.1%
Furniture and vehicles 24 €5,294 - -€5,294
Leasing and similar rights 25 €4,881 - -€4,881
Other tangible fixed assets 26 €159,901 €147,679 -€12,222 -7.6%
Financial fixed assets 28 €1,125 €1,125 = 0.0%
Current assets 29/58 €384,717 €46,871 -€337,846 -87.8%
Stocks and contracts in progress 3 €168,191 €8,504 -€159,687 -94.9%
Stocks 30/36 €168,191 €8,504 -€159,687 -94.9%
Amounts receivable within one year 40/41 €92,010 €1,775 -€90,235 -98.1%
Trade receivables 40 €90,090 - -€90,090
Other amounts receivable 41 €1,920 €1,775 -€145 -7.6%
Cash at bank and in hand 54/58 €61,908 €26,466 -€35,442 -57.2%
Deferred charges and accrued income 490/1 €62,609 €10,126 -€52,483 -83.8%
Total equity and liabilities 10/49 €745,345 €332,692 -€412,654 -55.4%
Equity 10/15 €32,588 -€132,693 -€165,281
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 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%
Profit (loss) carried forward 14 €12,128 -€153,153 -€165,281
Amounts payable 17/49 €712,757 €465,384 -€247,373 -34.7%
Amounts payable after more than one year 17 €203,173 €178,562 -€24,611 -12.1%
Financial debts 170/4 €203,173 €178,562 -€24,611 -12.1%
Amounts payable within one year 42/48 €509,584 €286,822 -€222,762 -43.7%
Current portion of amounts payable after more than one year 42 €93,847 €29,261 -€64,587 -68.8%
Financial debts 43 €142,605 - -€142,605
Credit institutions 430/8 €142,605 - -€142,605
Trade debts 44 €138,253 €84,591 -€53,662 -38.8%
Suppliers 440/4 €138,253 €84,591 -€53,662 -38.8%
Advances received on contracts in progress 46 - €15,000 +€15,000
Taxes, remuneration and social security 45 €71,686 €61,827 -€9,858 -13.8%
Taxes 450/3 €26,367 €31,939 +€5,571 +21.1%
Remuneration and social security 454/9 €45,318 €29,889 -€15,430 -34.0%
Other amounts payable 47/48 €63,193 €96,143 +€32,950 +52.1%
Remuneration, social security and pensions 62 €344,010 €277,628 -€66,383 -19.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €47,342 €34,427 -€12,915 -27.3%
Other operating charges 640/8 €3,677 €4,919 +€1,242 +33.8%
Non-recurring operating charges 66A €150 €7,446 +€7,296 +4863.9%
Gross operating margin 9900 €417,331 €251,664 -€165,667 -39.7%
Operating profit (loss) 9901 €22,151 -€72,756 -€94,907
Financial income 75/76B €350 €525 +€176 +50.2%
Recurring financial income 75 €350 €525 +€176 +50.2%
Financial charges 65/66B €28,318 €92,616 +€64,298 +227.1%
Recurring financial charges 65 €28,318 €27,696 -€622 -2.2%
Non-recurring financial charges 66B - €64,920 +€64,920
Profit (loss) for the period before taxes 9903 -€5,817 -€164,846 -€159,029 -2734.0%
Income taxes 67/77 €5,312 €435 -€4,877 -91.8%
Profit (loss) for the period 9904 -€11,129 -€165,281 -€154,153 -1385.2%
Profit (loss) for the period to be appropriated 9905 -€11,129 -€165,281 -€154,153 -1385.2%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.