XHUMA CONSULTING: 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.
XHUMA CONSULTING
Largest movements
- Receivables after one year -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tangible fixed assets -€14,950
down €14,950 (-18.8%), from €79,405 to €64,455
of which Furniture and vehicles: -€20,356
- Cash -€12,298
down €12,298 (-54.7%), from €22,481 to €10,183
mainly Contributions, distributions and other (-€78,000) and Debts after one year (-€15,633)
- Current investments -€8,714
down €8,714 (-13.2%), from €65,992 to €57,278
- Reserves -€72,838
down €72,838 (-50.1%), from €145,295 to €72,457
- Other debts +€60,324
up €60,324, from €0 to €60,324
- Debts after one year -€15,633
down €15,633 (-100%), from €15,633 to €0
- Tax, wage and social debts -€14,905
down €14,905 (-84.1%), from €17,726 to €2,821
of which Taxes: -€14,905
- Trade debts -€5,439
down €5,439 (-67.4%), from €8,065 to €2,626
- Financial charges +€56,189
up €56,189 (+2,493%), from €2,254 to €58,443
- Taxes -€10,127
down €10,127 (-69.4%), from €14,602 to €4,476
- Gross operating margin +€5,282
up €5,282 (+6.5%), from €81,255 to €86,537
- Depreciation +€1,545
up €1,545 (+7.3%), from €21,116 to €22,661
- Financial income -€1,343
down €1,343 (-19.7%), from €6,815 to €5,472
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 | €209,947 | €156,881 | -€53,066 | -25.3% |
| Fixed assets | 21/28 | €79,405 | €64,455 | -€14,950 | -18.8% |
| Tangible fixed assets | 22/27 | €79,405 | €64,455 | -€14,950 | -18.8% |
| Plant, machinery and equipment | 23 | €565 | €4,338 | +€3,774 | +668% |
| Furniture and vehicles | 24 | €78,841 | €58,485 | -€20,356 | -25.8% |
| Other tangible fixed assets | 26 | - | €1,632 | +€1,632 | |
| Current assets | 29/58 | €130,542 | €92,426 | -€38,116 | -29.2% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100% |
| Amounts receivable within one year | 40/41 | €20,936 | €19,742 | -€1,194 | -5.7% |
| Trade receivables | 40 | €17,613 | €18,062 | +€449 | +2.5% |
| Other amounts receivable | 41 | €3,324 | €1,681 | -€1,643 | -49.4% |
| Current investments | 50/53 | €65,992 | €57,278 | -€8,714 | -13.2% |
| Cash at bank and in hand | 54/58 | €22,481 | €10,183 | -€12,298 | -54.7% |
| Deferred charges and accrued income | 490/1 | €6,133 | €5,223 | -€911 | -14.8% |
| Total equity and liabilities | 10/49 | €209,947 | €156,881 | -€53,066 | -25.3% |
| Equity | 10/15 | €148,295 | €75,457 | -€72,838 | -49.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €145,295 | €72,457 | -€72,838 | -50.1% |
| Distributable reserves | 133 | €145,295 | €72,457 | -€72,838 | -50.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €61,653 | €81,425 | +€19,772 | +32.1% |
| Amounts payable after more than one year | 17 | €15,633 | €0 | -€15,633 | -100% |
| Financial debts | 170/4 | €15,633 | €0 | -€15,633 | -100% |
| Amounts payable within one year | 42/48 | €45,969 | €81,405 | +€35,436 | +77.1% |
| Current portion of amounts payable after more than one year | 42 | €20,178 | €15,633 | -€4,544 | -22.5% |
| Trade debts | 44 | €8,065 | €2,626 | -€5,439 | -67.4% |
| Suppliers | 440/4 | €8,065 | €2,626 | -€5,439 | -67.4% |
| Taxes, remuneration and social security | 45 | €17,726 | €2,821 | -€14,905 | -84.1% |
| Taxes | 450/3 | €17,726 | €2,821 | -€14,905 | -84.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €60,324 | +€60,324 | |
| Accrued charges and deferred income | 492/3 | €51 | €20 | -€31 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,116 | €22,661 | +€1,545 | +7.3% |
| Other operating charges | 640/8 | €808 | €1,160 | +€351 | +43.5% |
| Non-recurring operating charges | 66A | €634 | €108 | -€527 | -83.0% |
| Gross operating margin | 9900 | €81,255 | €86,537 | +€5,282 | +6.5% |
| Operating profit (loss) | 9901 | €58,697 | €62,609 | +€3,912 | +6.7% |
| Financial income | 75/76B | €6,815 | €5,472 | -€1,343 | -19.7% |
| Recurring financial income | 75 | €6,815 | €5,472 | -€1,343 | -19.7% |
| Financial charges | 65/66B | €2,254 | €58,443 | +€56,189 | +2,493% |
| Recurring financial charges | 65 | €2,254 | €58,443 | +€56,189 | +2,493% |
| Profit (loss) for the period before taxes | 9903 | €63,258 | €9,638 | -€53,620 | -84.8% |
| Income taxes | 67/77 | €14,602 | €4,476 | -€10,127 | -69.4% |
| Profit (loss) for the period | 9904 | €48,655 | €5,162 | -€43,493 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,655 | €5,162 | -€43,493 | -89.4% |
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 18 October 2026 via checked.be.