Xerofyt: 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.
Xerofyt
Largest movements
- Cash -€10,253
down €10,253 (-99.4%), from €10,319 to €66
mainly Investment in fixed assets (net) (-€7,405) and Receivables within one year (-€5,320)
- Receivables within one year +€5,320
up €5,320 (+32.9%), from €16,145 to €21,464
of which Trade receivables: +€5,030
- Tangible fixed assets +€4,708
up €4,708 (+167%), from €2,814 to €7,522
of which Furniture and vehicles: +€3,241
- Trade debts -€659
down €659 (-30.9%), from €2,133 to €1,474
- Other debts +€597
up €597 (+3.4%), from €17,796 to €18,392
- Tax, wage and social debts -€577
down €577 (-6.8%), from €8,522 to €7,945
of which Taxes: -€2,440
- Gross operating margin -€5,720
down €5,720 (-54.3%), from €10,526 to €4,806
- Taxes -€1,403
down €1,403 (-62.9%), from €2,229 to €826
- Depreciation +€866
up €866 (+47.3%), from €1,831 to €2,697
- Other operating charges -€462
down €462 (-67.0%), from €689 to €228
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,965 | €37,602 | -€362 | -1.0% |
| Fixed assets | 21/28 | €2,814 | €7,522 | +€4,708 | +167% |
| Tangible fixed assets | 22/27 | €2,814 | €7,522 | +€4,708 | +167% |
| Plant, machinery and equipment | 23 | €1,731 | €3,198 | +€1,467 | +84.7% |
| Furniture and vehicles | 24 | €1,083 | €4,324 | +€3,241 | +299% |
| Current assets | 29/58 | €35,150 | €30,080 | -€5,070 | -14.4% |
| Amounts receivable within one year | 40/41 | €16,145 | €21,464 | +€5,320 | +32.9% |
| Trade receivables | 40 | €16,145 | €21,175 | +€5,030 | +31.2% |
| Other amounts receivable | 41 | - | €289 | +€289 | |
| Cash at bank and in hand | 54/58 | €10,319 | €66 | -€10,253 | -99.4% |
| Deferred charges and accrued income | 490/1 | €8,686 | €8,549 | -€137 | -1.6% |
| Total equity and liabilities | 10/49 | €37,965 | €37,602 | -€362 | -1.0% |
| Equity | 10/15 | €9,208 | €9,447 | +€239 | +2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,208 | €4,447 | +€239 | +5.7% |
| Distributable reserves | 133 | €4,208 | €4,447 | +€239 | +5.7% |
| Amounts payable | 17/49 | €28,756 | €28,155 | -€601 | -2.1% |
| Amounts payable within one year | 42/48 | €28,756 | €27,965 | -€791 | -2.8% |
| Financial debts | 43 | €306 | €153 | -€153 | -49.9% |
| Credit institutions | 430/8 | €306 | €153 | -€153 | -49.9% |
| Trade debts | 44 | €2,133 | €1,474 | -€659 | -30.9% |
| Suppliers | 440/4 | €2,133 | €1,474 | -€659 | -30.9% |
| Taxes, remuneration and social security | 45 | €8,522 | €7,945 | -€577 | -6.8% |
| Taxes | 450/3 | €8,522 | €6,082 | -€2,440 | -28.6% |
| Remuneration and social security | 454/9 | - | €1,863 | +€1,863 | |
| Other amounts payable | 47/48 | €17,796 | €18,392 | +€597 | +3.4% |
| Accrued charges and deferred income | 492/3 | - | €190 | +€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,831 | €2,697 | +€866 | +47.3% |
| Other operating charges | 640/8 | €689 | €228 | -€462 | -67.0% |
| Gross operating margin | 9900 | €10,526 | €4,806 | -€5,720 | -54.3% |
| Operating profit (loss) | 9901 | €8,005 | €1,882 | -€6,124 | -76.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €785 | €816 | +€32 | +4.1% |
| Recurring financial charges | 65 | €785 | €816 | +€32 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €7,221 | €1,065 | -€6,155 | -85.2% |
| Income taxes | 67/77 | €2,229 | €826 | -€1,403 | -62.9% |
| Profit (loss) for the period | 9904 | €4,992 | €239 | -€4,752 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,992 | €239 | -€4,752 | -95.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.