XERKI: 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.
XERKI
Largest movements
- Cash -€13,257
down €13,257 (-60.9%), from €21,770 to €8,513
mainly Other debts (-€6,176) and Trade debts (-€4,679)
- Stocks and contracts +€1,676
up €1,676 (+26.4%), from €6,350 to €8,025
- Tangible fixed assets -€1,611
down €1,611 (-50.9%), from €3,164 to €1,554
of which Plant, machinery and equipment: -€1,462
- Receivables within one year +€952
up €952 (+14.2%), from €6,703 to €7,655
of which Other amounts receivable: +€6,781
- Other debts -€6,176
down €6,176 (-44.4%), from €13,903 to €7,727
- Trade debts -€4,679
down €4,679 (-30.7%), from €15,254 to €10,576
- Tax, wage and social debts -€4,406
down €4,406 (-79.0%), from €5,576 to €1,169
of which Remuneration and social security: -€4,660
- Profit (loss) carried forward +€3,022
up €3,022 (+172%), from €1,753 to €4,775
- Other operating charges -€10,723
down €10,723 (-55.1%), from €19,444 to €8,721
- Gross operating margin -€3,984
down €3,984 (-10.4%), from €38,259 to €34,275
- Taxes +€3,076
up €3,076 (+1,739%), from €177 to €3,252
- Staff costs +€2,528
up €2,528 (+16.5%), from €15,346 to €17,874
- Depreciation -€722
down €722 (-29.9%), from €2,411 to €1,689
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 | €37,986 | €25,747 | -€12,239 | -32.2% |
| Fixed assets | 21/28 | €3,164 | €1,554 | -€1,611 | -50.9% |
| Tangible fixed assets | 22/27 | €3,164 | €1,554 | -€1,611 | -50.9% |
| Plant, machinery and equipment | 23 | €2,937 | €1,475 | -€1,462 | -49.8% |
| Furniture and vehicles | 24 | €227 | €79 | -€149 | -65.5% |
| Current assets | 29/58 | €34,822 | €24,194 | -€10,629 | -30.5% |
| Stocks and contracts in progress | 3 | €6,350 | €8,025 | +€1,676 | +26.4% |
| Stocks | 30/36 | €6,350 | €8,025 | +€1,676 | +26.4% |
| Amounts receivable within one year | 40/41 | €6,703 | €7,655 | +€952 | +14.2% |
| Trade receivables | 40 | €5,828 | - | -€5,828 | |
| Other amounts receivable | 41 | €875 | €7,655 | +€6,781 | +775% |
| Cash at bank and in hand | 54/58 | €21,770 | €8,513 | -€13,257 | -60.9% |
| Total equity and liabilities | 10/49 | €37,986 | €25,747 | -€12,239 | -32.2% |
| Equity | 10/15 | €3,253 | €6,275 | +€3,022 | +92.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,753 | €4,775 | +€3,022 | +172% |
| Amounts payable | 17/49 | €34,733 | €19,473 | -€15,261 | -43.9% |
| Amounts payable within one year | 42/48 | €34,733 | €19,473 | -€15,261 | -43.9% |
| Trade debts | 44 | €15,254 | €10,576 | -€4,679 | -30.7% |
| Suppliers | 440/4 | €15,254 | €10,576 | -€4,679 | -30.7% |
| Taxes, remuneration and social security | 45 | €5,576 | €1,169 | -€4,406 | -79.0% |
| Taxes | 450/3 | €792 | €1,045 | +€253 | +32.0% |
| Remuneration and social security | 454/9 | €4,784 | €124 | -€4,660 | -97.4% |
| Other amounts payable | 47/48 | €13,903 | €7,727 | -€6,176 | -44.4% |
| Remuneration, social security and pensions | 62 | €15,346 | €17,874 | +€2,528 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,411 | €1,689 | -€722 | -29.9% |
| Other operating charges | 640/8 | €19,444 | €8,721 | -€10,723 | -55.1% |
| Gross operating margin | 9900 | €38,259 | €34,275 | -€3,984 | -10.4% |
| Operating profit (loss) | 9901 | €1,059 | €5,991 | +€4,932 | +466% |
| Financial income | 75/76B | €10 | €408 | +€398 | +3,824% |
| Recurring financial income | 75 | €10 | €408 | +€398 | +3,824% |
| Financial charges | 65/66B | €184 | €125 | -€59 | -32.2% |
| Recurring financial charges | 65 | €184 | €125 | -€59 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €884 | €6,274 | +€5,390 | +609% |
| Income taxes | 67/77 | €177 | €3,252 | +€3,076 | +1,739% |
| Profit (loss) for the period | 9904 | €708 | €3,022 | +€2,314 | +327% |
| Profit (loss) for the period to be appropriated | 9905 | €708 | €3,022 | +€2,314 | +327% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.