XIMA: what changed
Two fiscal 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.
XIMA
Largest movements
- Tangible fixed assets -€4,858
down €4,858 (-3.2%), from €151,483 to €146,626
- Reserves -€2,656
down €2,656 (-3.5%), from €75,039 to €72,383
of which Tax-exempt reserves: -€2,656
- Profit (loss) carried forward -€2,506
down €2,506 (-8.5%), from -€29,385 to -€31,890
- Other operating charges -€3,125
down €3,125 (-89.0%), from €3,512 to €387
- Financial charges -€129
down €129 (-84.3%), from €153 to €24
- Gross operating margin -€70
down €70 (-5.9%), from -€1,190 to -€1,259
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.
Cash bridge derived
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 | €156,554 | €151,824 | -€4,730 | -3.0% |
| Fixed assets | 21/28 | €151,483 | €146,626 | -€4,858 | -3.2% |
| Tangible fixed assets | 22/27 | €151,483 | €146,626 | -€4,858 | -3.2% |
| Land and buildings | 22 | €151,483 | €146,626 | -€4,858 | -3.2% |
| Current assets | 29/58 | €5,070 | €5,198 | +€128 | +2.5% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70 | €198 | +€128 | +181.4% |
| Total equity and liabilities | 10/49 | €156,554 | €151,824 | -€4,730 | -3.0% |
| Equity | 10/15 | €76,641 | €71,479 | -€5,161 | -6.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €75,039 | €72,383 | -€2,656 | -3.5% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Legal reserve | 130 | €700 | €700 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,339 | €71,683 | -€2,656 | -3.6% |
| Profit (loss) carried forward | 14 | -€29,385 | -€31,890 | -€2,506 | -8.5% |
| Provisions and deferred taxes | 16 | €38,279 | €36,911 | -€1,367 | -3.6% |
| Deferred taxes | 168 | €38,279 | €36,911 | -€1,367 | -3.6% |
| Amounts payable | 17/49 | €41,635 | €43,433 | +€1,798 | +4.3% |
| Amounts payable within one year | 42/48 | €41,635 | €43,046 | +€1,411 | +3.4% |
| Trade debts | 44 | €1,108 | €1,019 | -€89 | -8.0% |
| Suppliers | 440/4 | €1,108 | €1,019 | -€89 | -8.0% |
| Other amounts payable | 47/48 | €40,527 | €42,027 | +€1,500 | +3.7% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,857 | €4,858 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,512 | €387 | -€3,125 | -89.0% |
| Gross operating margin | 9900 | -€1,190 | -€1,259 | -€70 | -5.9% |
| Operating profit (loss) | 9901 | -€9,559 | -€6,505 | +€3,054 | +32.0% |
| Financial charges | 65/66B | €153 | €24 | -€129 | -84.3% |
| Recurring financial charges | 65 | €153 | €24 | -€129 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,712 | -€6,529 | +€3,183 | +32.8% |
| Transfer from deferred taxes | 780 | €1,367 | €1,367 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€8,345 | -€5,161 | +€3,184 | +38.2% |
| Transfer from tax-exempt reserves | 789 | €2,655 | €2,656 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,689 | -€2,506 | +€3,184 | +56.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.