XERIOS: 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.
XERIOS
Largest movements
- Cash +€6,116
up €6,116 (+10.8%), from €56,673 to €62,789
mainly Depreciation (+€22,082) and Net result for the year (+€7,781)
- Receivables within one year +€4,389
up €4,389 (+6.8%), from €64,721 to €69,110
- Tangible fixed assets -€3,102
down €3,102 (-4.1%), from €75,771 to €72,669
of which Other tangible fixed assets: -€19,051
- Reserves +€7,781
up €7,781 (+29.4%), from €26,492 to €34,273
- Other debts -€4,356
down €4,356 (-7.9%), from €54,828 to €50,472
- Tax, wage and social debts +€3,894
up €3,894 (+749.6%), from €519 to €4,413
- Gross operating margin +€7,186
up €7,186 (+25.8%), from €27,881 to €35,067
- Taxes +€3,374
up €3,374 (+649.6%), from €519 to €3,894
- Depreciation -€1,003
down €1,003 (-4.3%), from €23,085 to €22,082
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.
Cash bridge derived
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 | €198,185 | €205,628 | +€7,443 | +3.8% |
| Fixed assets | 21/28 | €76,143 | €73,041 | -€3,102 | -4.1% |
| Tangible fixed assets | 22/27 | €75,771 | €72,669 | -€3,102 | -4.1% |
| Land and buildings | 22 | €56,720 | €55,079 | -€1,641 | -2.9% |
| Plant, machinery and equipment | 23 | - | €17,590 | +€17,590 | |
| Other tangible fixed assets | 26 | €19,051 | €0 | -€19,051 | -100.0% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €122,043 | €132,587 | +€10,545 | +8.6% |
| Amounts receivable within one year | 40/41 | €64,721 | €69,110 | +€4,389 | +6.8% |
| Other amounts receivable | 41 | €64,721 | €69,110 | +€4,389 | +6.8% |
| Cash at bank and in hand | 54/58 | €56,673 | €62,789 | +€6,116 | +10.8% |
| Deferred charges and accrued income | 490/1 | €648 | €689 | +€40 | +6.2% |
| Total equity and liabilities | 10/49 | €198,185 | €205,628 | +€7,443 | +3.8% |
| Equity | 10/15 | €141,388 | €149,168 | +€7,781 | +5.5% |
| Contributions | 10/11 | €114,896 | €114,896 | = | 0.0% |
| Reserves | 13 | €26,492 | €34,273 | +€7,781 | +29.4% |
| Distributable reserves | 133 | €26,492 | €34,273 | +€7,781 | +29.4% |
| Amounts payable | 17/49 | €56,798 | €56,460 | -€337 | -0.6% |
| Amounts payable within one year | 42/48 | €55,348 | €55,010 | -€337 | -0.6% |
| Trade debts | 44 | - | €125 | +€125 | |
| Suppliers | 440/4 | - | €125 | +€125 | |
| Taxes, remuneration and social security | 45 | €519 | €4,413 | +€3,894 | +749.6% |
| Taxes | 450/3 | €519 | €4,413 | +€3,894 | +749.6% |
| Other amounts payable | 47/48 | €54,828 | €50,472 | -€4,356 | -7.9% |
| Accrued charges and deferred income | 492/3 | €1,450 | €1,450 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,085 | €22,082 | -€1,003 | -4.3% |
| Other operating charges | 640/8 | €1,616 | €1,266 | -€350 | -21.7% |
| Gross operating margin | 9900 | €27,881 | €35,067 | +€7,186 | +25.8% |
| Operating profit (loss) | 9901 | €3,180 | €11,719 | +€8,539 | +268.5% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €3,137 | €11,674 | +€8,537 | +272.2% |
| Income taxes | 67/77 | €519 | €3,894 | +€3,374 | +649.6% |
| Profit (loss) for the period | 9904 | €2,617 | €7,781 | +€5,163 | +197.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,617 | €7,781 | +€5,163 | +197.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.