XerIT: 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.
XerIT
Largest movements
- Cash +€39,772
up €39,772 (+63.1%), from €63,066 to €102,837
mainly Net result for the year (+€44,375) and Other debts (+€31,049)
- Receivables within one year -€4,868
down €4,868 (-14.7%), from €33,230 to €28,361
of which Other amounts receivable: -€7,763
- Tangible fixed assets -€3,466
down €3,466 (-25.7%), from €13,496 to €10,030
- Deferred charges and accrued income +€2,007
up €2,007 (+222.1%), from €903 to €2,910
- Other debts +€31,049
up €31,049 (+169.3%), from €18,337 to €49,386
- Tax, wage and social debts +€8,573
up €8,573 (+100.7%), from €8,518 to €17,091
of which Taxes: +€8,573
- Reserves -€8,434
down €8,434 (-8.7%), from €97,413 to €88,979
- Trade debts +€2,256
up €2,256 (+84.3%), from €2,677 to €4,933
- Gross operating margin +€48,802
up €48,802 (+244.1%), from €19,991 to €68,793
- Taxes +€14,045
up €14,045 (+370.6%), from €3,790 to €17,835
- Other operating charges -€2,604
down €2,604 (-75.1%), from €3,467 to €863
- Depreciation +€1,072
up €1,072 (+44.8%), from €2,394 to €3,466
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 | €130,695 | €164,139 | +€33,444 | +25.6% |
| Fixed assets | 21/28 | €13,496 | €10,030 | -€3,466 | -25.7% |
| Tangible fixed assets | 22/27 | €13,496 | €10,030 | -€3,466 | -25.7% |
| Furniture and vehicles | 24 | €13,496 | €10,030 | -€3,466 | -25.7% |
| Current assets | 29/58 | €117,199 | €154,109 | +€36,910 | +31.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,230 | €28,361 | -€4,868 | -14.7% |
| Trade receivables | 40 | €14,399 | €17,294 | +€2,895 | +20.1% |
| Other amounts receivable | 41 | €18,831 | €11,067 | -€7,763 | -41.2% |
| Cash at bank and in hand | 54/58 | €63,066 | €102,837 | +€39,772 | +63.1% |
| Deferred charges and accrued income | 490/1 | €903 | €2,910 | +€2,007 | +222.1% |
| Total equity and liabilities | 10/49 | €130,695 | €164,139 | +€33,444 | +25.6% |
| Equity | 10/15 | €101,163 | €92,729 | -€8,434 | -8.3% |
| Contributions | 10/11 | €3,750 | €3,750 | = | 0.0% |
| Reserves | 13 | €97,413 | €88,979 | -€8,434 | -8.7% |
| Distributable reserves | 133 | €97,413 | €88,979 | -€8,434 | -8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,532 | €71,410 | +€41,878 | +141.8% |
| Amounts payable within one year | 42/48 | €29,532 | €71,410 | +€41,878 | +141.8% |
| Trade debts | 44 | €2,677 | €4,933 | +€2,256 | +84.3% |
| Suppliers | 440/4 | €2,677 | €4,933 | +€2,256 | +84.3% |
| Taxes, remuneration and social security | 45 | €8,518 | €17,091 | +€8,573 | +100.7% |
| Taxes | 450/3 | €6,118 | €14,691 | +€8,573 | +140.1% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €18,337 | €49,386 | +€31,049 | +169.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | €3,466 | +€1,072 | +44.8% |
| Other operating charges | 640/8 | €3,467 | €863 | -€2,604 | -75.1% |
| Gross operating margin | 9900 | €19,991 | €68,793 | +€48,802 | +244.1% |
| Operating profit (loss) | 9901 | €14,131 | €64,464 | +€50,334 | +356.2% |
| Financial income | 75/76B | €2 | €400 | +€398 | +19507.8% |
| Recurring financial income | 75 | €2 | €400 | +€398 | +19507.8% |
| Financial charges | 65/66B | €2,538 | €2,654 | +€116 | +4.6% |
| Recurring financial charges | 65 | €2,538 | €2,654 | +€116 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €11,595 | €62,210 | +€50,616 | +436.6% |
| Income taxes | 67/77 | €3,790 | €17,835 | +€14,045 | +370.6% |
| Profit (loss) for the period | 9904 | €7,805 | €44,375 | +€36,570 | +468.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,805 | €44,375 | +€36,570 | +468.6% |
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 2 October 2026 via checked.be.