XIMA: 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.
XIMA
Largest movements
- Cash -€48,840
down €48,840 (-50.2%), from €97,377 to €48,537
mainly Current investments (-€29,998) and Receivables within one year (-€28,750)
- Current investments +€29,998
new in 2025: €29,998
- Receivables within one year +€28,750
up €28,750 (+130%), from €22,172 to €50,922
of which Trade receivables: +€28,027
- Accrued charges and deferred income +€6,814
new in 2025: €6,814
- Tax, wage and social debts +€5,043
up €5,043 (+57.4%), from €8,778 to €13,821
- Debts after one year -€3,539
down €3,539 (-18.1%), from €19,553 to €16,013
- Gross operating margin +€2,323
up €2,323 (+62.5%), from €3,717 to €6,039
- Taxes +€276
up €276 (+125%), from €220 to €497
- Depreciation +€263
up €263 (+6.3%), from €4,164 to €4,427
- Other operating charges +€228
up €228 (+1,675%), from €14 to €242
- Financial income -€169
down €169 (-12.9%), from €1,316 to €1,146
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 | €167,974 | €176,706 | +€8,732 | +5.2% |
| Fixed assets | 21/28 | €44,925 | €45,248 | +€323 | +0.7% |
| Tangible fixed assets | 22/27 | €44,925 | €45,248 | +€323 | +0.7% |
| Land and buildings | 22 | €37,794 | €35,160 | -€2,634 | -7.0% |
| Plant, machinery and equipment | 23 | €4,404 | €3,839 | -€565 | -12.8% |
| Furniture and vehicles | 24 | €2,727 | €6,249 | +€3,522 | +129% |
| Current assets | 29/58 | €123,049 | €131,457 | +€8,408 | +6.8% |
| Amounts receivable within one year | 40/41 | €22,172 | €50,922 | +€28,750 | +130% |
| Trade receivables | 40 | €21,892 | €49,919 | +€28,027 | +128% |
| Other amounts receivable | 41 | €280 | €1,003 | +€724 | +259% |
| Current investments | 50/53 | - | €29,998 | +€29,998 | |
| Cash at bank and in hand | 54/58 | €97,377 | €48,537 | -€48,840 | -50.2% |
| Deferred charges and accrued income | 490/1 | €3,500 | €2,000 | -€1,500 | -42.9% |
| Total equity and liabilities | 10/49 | €167,974 | €176,706 | +€8,732 | +5.2% |
| Equity | 10/15 | €117,042 | €116,966 | -€76 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,030 | €83,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €73,170 | €73,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,812 | €27,736 | -€76 | -0.3% |
| Amounts payable | 17/49 | €50,932 | €59,740 | +€8,808 | +17.3% |
| Amounts payable after more than one year | 17 | €19,553 | €16,013 | -€3,539 | -18.1% |
| Financial debts | 170/4 | €19,553 | €16,013 | -€3,539 | -18.1% |
| Amounts payable within one year | 42/48 | €31,379 | €36,912 | +€5,533 | +17.6% |
| Financial debts | 43 | €3,456 | €3,539 | +€83 | +2.4% |
| Other loans | 439 | €3,456 | €3,539 | +€83 | +2.4% |
| Trade debts | 44 | €17,771 | €18,969 | +€1,198 | +6.7% |
| Suppliers | 440/4 | €17,771 | €18,969 | +€1,198 | +6.7% |
| Taxes, remuneration and social security | 45 | €8,778 | €13,821 | +€5,043 | +57.4% |
| Taxes | 450/3 | €8,778 | €13,821 | +€5,043 | +57.4% |
| Other amounts payable | 47/48 | €1,374 | €583 | -€790 | -57.5% |
| Accrued charges and deferred income | 492/3 | - | €6,814 | +€6,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,164 | €4,427 | +€263 | +6.3% |
| Other operating charges | 640/8 | €14 | €242 | +€228 | +1,675% |
| Gross operating margin | 9900 | €3,717 | €6,039 | +€2,323 | +62.5% |
| Operating profit (loss) | 9901 | -€461 | €1,371 | +€1,831 | |
| Financial income | 75/76B | €1,316 | €1,146 | -€169 | -12.9% |
| Recurring financial income | 75 | €1,316 | €1,146 | -€169 | -12.9% |
| Financial charges | 65/66B | €1,246 | €1,264 | +€18 | +1.4% |
| Recurring financial charges | 65 | €1,246 | €1,264 | +€18 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€391 | €1,253 | +€1,645 | |
| Income taxes | 67/77 | €220 | €497 | +€276 | +125% |
| Profit (loss) for the period | 9904 | -€611 | €757 | +€1,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€611 | €757 | +€1,368 |
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 16 October 2026 via checked.be.