XHIGNESSE ET Cie: 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.
XHIGNESSE ET Cie
Largest movements
- Cash +€50,033
up €50,033 (+35.3%), from €141,632 to €191,665
mainly Net result for the year (+€37,849) and Other debts (+€17,687)
- Tangible fixed assets +€5,226
up €5,226 (+20.6%), from €25,379 to €30,605
of which Land and buildings: +€5,346
- Receivables within one year -€4,980
down €4,980 (-44.4%), from €11,223 to €6,242
- Stocks and contracts -€4,645
down €4,645 (-9.0%), from €51,872 to €47,227
- Reserves +€19,300
up €19,300 (+16.8%), from €114,606 to €133,906
- Other debts +€17,687
up €17,687 (+906%), from €1,952 to €19,639
- Tax, wage and social debts +€9,559
up €9,559 (+407%), from €2,351 to €11,910
- Gross operating margin +€33,993
up €33,993 (+109%), from €31,272 to €65,265
- Taxes +€11,734
up €11,734 (+188%), from €6,258 to €17,992
- Depreciation -€3,302
down €3,302 (-38.9%), from €8,488 to €5,187
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 | €231,044 | €277,359 | +€46,315 | +20.0% |
| Fixed assets | 21/28 | €25,379 | €30,605 | +€5,226 | +20.6% |
| Tangible fixed assets | 22/27 | €25,379 | €30,605 | +€5,226 | +20.6% |
| Land and buildings | 22 | €16,655 | €22,001 | +€5,346 | +32.1% |
| Furniture and vehicles | 24 | €8,724 | €8,604 | -€120 | -1.4% |
| Current assets | 29/58 | €205,664 | €246,753 | +€41,089 | +20.0% |
| Stocks and contracts in progress | 3 | €51,872 | €47,227 | -€4,645 | -9.0% |
| Stocks | 30/36 | €51,872 | €47,227 | -€4,645 | -9.0% |
| Amounts receivable within one year | 40/41 | €11,223 | €6,242 | -€4,980 | -44.4% |
| Other amounts receivable | 41 | €11,223 | €6,242 | -€4,980 | -44.4% |
| Cash at bank and in hand | 54/58 | €141,632 | €191,665 | +€50,033 | +35.3% |
| Deferred charges and accrued income | 490/1 | €938 | €1,619 | +€681 | +72.7% |
| Total equity and liabilities | 10/49 | €231,044 | €277,359 | +€46,315 | +20.0% |
| Equity | 10/15 | €226,204 | €245,552 | +€19,349 | +8.6% |
| Contributions | 10/11 | €62,717 | €62,717 | = | 0.0% |
| Reserves | 13 | €114,606 | €133,906 | +€19,300 | +16.8% |
| Distributable reserves | 133 | €114,606 | €133,906 | +€19,300 | +16.8% |
| Profit (loss) carried forward | 14 | €48,881 | €48,929 | +€49 | +0.1% |
| Amounts payable | 17/49 | €4,840 | €31,806 | +€26,966 | +557% |
| Amounts payable within one year | 42/48 | €4,840 | €31,806 | +€26,966 | +557% |
| Trade debts | 44 | €537 | €257 | -€280 | -52.1% |
| Suppliers | 440/4 | €537 | €257 | -€280 | -52.1% |
| Taxes, remuneration and social security | 45 | €2,351 | €11,910 | +€9,559 | +407% |
| Taxes | 450/3 | €2,351 | €11,910 | +€9,559 | +407% |
| Other amounts payable | 47/48 | €1,952 | €19,639 | +€17,687 | +906% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,488 | €5,187 | -€3,302 | -38.9% |
| Other operating charges | 640/8 | €3,799 | €3,924 | +€125 | +3.3% |
| Gross operating margin | 9900 | €31,272 | €65,265 | +€33,993 | +109% |
| Operating profit (loss) | 9901 | €18,985 | €56,155 | +€37,170 | +196% |
| Financial charges | 65/66B | €236 | €314 | +€78 | +33.1% |
| Recurring financial charges | 65 | €236 | €314 | +€78 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €18,749 | €55,840 | +€37,092 | +198% |
| Income taxes | 67/77 | €6,258 | €17,992 | +€11,734 | +188% |
| Profit (loss) for the period | 9904 | €12,491 | €37,849 | +€25,358 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €12,491 | €37,849 | +€25,358 | +203% |
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 27 October 2026 via checked.be.