XIAN: 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.
XIAN
Largest movements
- Tangible fixed assets +€19,071
up €19,071 (+63.3%), from €30,134 to €49,206
of which Furniture and vehicles: +€21,344
- Receivables after one year -€18,799
down €18,799 (-100%), from €18,799 to €0
- Receivables within one year +€15,144
up €15,144 (+5.5%), from €275,223 to €290,368
of which Other amounts receivable: +€47,106
- Debts after one year +€93,098
new in 2025: €93,098
- Other debts -€61,050
down €61,050 (-45.7%), from €133,499 to €72,449
- Trade debts -€43,613
down €43,613 (-75.5%), from €57,771 to €14,158
- Current portion of long-term debt +€19,761
up €19,761 (+187%), from €10,540 to €30,301
- Tax, wage and social debts +€16,913
up €16,913 (+67.1%), from €25,218 to €42,130
of which Taxes: +€17,556
- Gross operating margin +€52,212
up €52,212 (+149%), from €35,081 to €87,293
- Taxes +€23,312
up €23,312 (+290%), from €8,029 to €31,341
- Financial charges +€2,329
up €2,329 (+53.6%), from €4,345 to €6,674
- Financial income +€1,785
up €1,785 (+99.9%), from €1,787 to €3,572
- Other operating charges -€1,671
down €1,671 (-40.7%), from €4,109 to €2,438
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 | €325,907 | €342,149 | +€16,242 | +5.0% |
| Fixed assets | 21/28 | €30,134 | €49,206 | +€19,071 | +63.3% |
| Tangible fixed assets | 22/27 | €30,134 | €49,206 | +€19,071 | +63.3% |
| Land and buildings | 22 | €6,153 | €5,362 | -€791 | -12.9% |
| Furniture and vehicles | 24 | €14,974 | €36,317 | +€21,344 | +143% |
| Other tangible fixed assets | 26 | €9,008 | €7,527 | -€1,481 | -16.4% |
| Current assets | 29/58 | €295,773 | €292,943 | -€2,829 | -1.0% |
| Amounts receivable after more than one year | 29 | €18,799 | €0 | -€18,799 | -100% |
| Other amounts receivable | 291 | €18,799 | €0 | -€18,799 | -100% |
| Amounts receivable within one year | 40/41 | €275,223 | €290,368 | +€15,144 | +5.5% |
| Trade receivables | 40 | €225,623 | €193,661 | -€31,962 | -14.2% |
| Other amounts receivable | 41 | €49,600 | €96,706 | +€47,106 | +95.0% |
| Cash at bank and in hand | 54/58 | €0 | €1,201 | +€1,201 | |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,375 | -€375 | -21.4% |
| Total equity and liabilities | 10/49 | €325,907 | €342,149 | +€16,242 | +5.0% |
| Equity | 10/15 | €87,138 | €90,013 | +€2,874 | +3.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €74,638 | €77,513 | +€2,874 | +3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €72,778 | €77,513 | +€4,734 | +6.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €238,769 | €252,136 | +€13,367 | +5.6% |
| Amounts payable after more than one year | 17 | - | €93,098 | +€93,098 | |
| Financial debts | 170/4 | - | €93,098 | +€93,098 | |
| Amounts payable within one year | 42/48 | €238,769 | €159,039 | -€79,730 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €10,540 | €30,301 | +€19,761 | +187% |
| Financial debts | 43 | €11,741 | €0 | -€11,741 | -100% |
| Credit institutions | 430/8 | €11,741 | €0 | -€11,741 | -100% |
| Trade debts | 44 | €57,771 | €14,158 | -€43,613 | -75.5% |
| Suppliers | 440/4 | €57,771 | €14,158 | -€43,613 | -75.5% |
| Taxes, remuneration and social security | 45 | €25,218 | €42,130 | +€16,913 | +67.1% |
| Taxes | 450/3 | €24,574 | €42,130 | +€17,556 | +71.4% |
| Remuneration and social security | 454/9 | €644 | €0 | -€644 | -100% |
| Other amounts payable | 47/48 | €133,499 | €72,449 | -€61,050 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,885 | €6,927 | +€1,042 | +17.7% |
| Other operating charges | 640/8 | €4,109 | €2,438 | -€1,671 | -40.7% |
| Gross operating margin | 9900 | €35,081 | €87,293 | +€52,212 | +149% |
| Operating profit (loss) | 9901 | €25,087 | €77,928 | +€52,841 | +211% |
| Financial income | 75/76B | €1,787 | €3,572 | +€1,785 | +99.9% |
| Recurring financial income | 75 | €1,787 | €3,572 | +€1,785 | +99.9% |
| Financial charges | 65/66B | €4,345 | €6,674 | +€2,329 | +53.6% |
| Recurring financial charges | 65 | €4,345 | €6,674 | +€2,329 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €22,529 | €74,826 | +€52,297 | +232% |
| Income taxes | 67/77 | €8,029 | €31,341 | +€23,312 | +290% |
| Profit (loss) for the period | 9904 | €14,499 | €43,485 | +€28,985 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €14,499 | €43,485 | +€28,985 | +200% |
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.