Xime Freelance: 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.
Xime Freelance
Largest movements
- Tangible fixed assets -€7,879
down €7,879 (-24.2%), from €32,560 to €24,682
of which Furniture and vehicles: -€8,370
- Receivables within one year +€3,404
up €3,404 (+66.8%), from €5,097 to €8,502
of which Trade receivables: +€2,115
- Cash -€1,408
down €1,408 (-4.1%), from €34,046 to €32,638
mainly Debts after one year (-€7,750) and Other debts (-€4,724)
- Reserves +€9,578
up €9,578 (+25.6%), from €37,376 to €46,955
- Debts after one year -€7,750
down €7,750 (-53.4%), from €14,523 to €6,773
- Other debts -€4,724
down €4,724 (-50.2%), from €9,403 to €4,679
- Tax, wage and social debts -€2,013
down €2,013 (-53.4%), from €3,771 to €1,758
- Trade debts -€898
down €898 (-83.4%), from €1,076 to €178
- Gross operating margin -€8,509
down €8,509 (-25.8%), from €32,985 to €24,477
- Taxes -€1,750
down €1,750 (-38.2%), from €4,582 to €2,832
- Staff costs +€1,280
up €1,280 (+267%), from €480 to €1,760
- Other operating charges -€338
down €338 (-69.1%), from €490 to €152
- Financial charges -€338
down €338 (-21.3%), from €1,583 to €1,245
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 | €74,509 | €69,093 | -€5,416 | -7.3% |
| Fixed assets | 21/28 | €32,560 | €24,682 | -€7,879 | -24.2% |
| Tangible fixed assets | 22/27 | €32,560 | €24,682 | -€7,879 | -24.2% |
| Plant, machinery and equipment | 23 | €961 | €1,452 | +€491 | +51.1% |
| Furniture and vehicles | 24 | €31,600 | €23,230 | -€8,370 | -26.5% |
| Current assets | 29/58 | €41,949 | €44,412 | +€2,463 | +5.9% |
| Amounts receivable within one year | 40/41 | €5,097 | €8,502 | +€3,404 | +66.8% |
| Trade receivables | 40 | €4,317 | €6,432 | +€2,115 | +49.0% |
| Other amounts receivable | 41 | €781 | €2,070 | +€1,290 | +165% |
| Cash at bank and in hand | 54/58 | €34,046 | €32,638 | -€1,408 | -4.1% |
| Deferred charges and accrued income | 490/1 | €2,806 | €3,272 | +€466 | +16.6% |
| Total equity and liabilities | 10/49 | €74,509 | €69,093 | -€5,416 | -7.3% |
| Equity | 10/15 | €38,376 | €47,955 | +€9,578 | +25.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,376 | €46,955 | +€9,578 | +25.6% |
| Distributable reserves | 133 | €37,376 | €46,955 | +€9,578 | +25.6% |
| Amounts payable | 17/49 | €36,133 | €21,138 | -€14,994 | -41.5% |
| Amounts payable after more than one year | 17 | €14,523 | €6,773 | -€7,750 | -53.4% |
| Financial debts | 170/4 | €14,523 | €6,773 | -€7,750 | -53.4% |
| Amounts payable within one year | 42/48 | €21,610 | €14,366 | -€7,244 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €7,359 | €7,750 | +€391 | +5.3% |
| Trade debts | 44 | €1,076 | €178 | -€898 | -83.4% |
| Suppliers | 440/4 | €1,076 | €178 | -€898 | -83.4% |
| Taxes, remuneration and social security | 45 | €3,771 | €1,758 | -€2,013 | -53.4% |
| Taxes | 450/3 | €3,771 | €1,758 | -€2,013 | -53.4% |
| Other amounts payable | 47/48 | €9,403 | €4,679 | -€4,724 | -50.2% |
| Remuneration, social security and pensions | 62 | €480 | €1,760 | +€1,280 | +267% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,847 | €8,909 | +€62 | +0.7% |
| Other operating charges | 640/8 | €490 | €152 | -€338 | -69.1% |
| Gross operating margin | 9900 | €32,985 | €24,477 | -€8,509 | -25.8% |
| Operating profit (loss) | 9901 | €23,169 | €13,656 | -€9,513 | -41.1% |
| Financial charges | 65/66B | €1,583 | €1,245 | -€338 | -21.3% |
| Recurring financial charges | 65 | €1,583 | €1,245 | -€338 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €21,586 | €12,410 | -€9,175 | -42.5% |
| Income taxes | 67/77 | €4,582 | €2,832 | -€1,750 | -38.2% |
| Profit (loss) for the period | 9904 | €17,004 | €9,578 | -€7,425 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,004 | €9,578 | -€7,425 | -43.7% |
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 22 October 2026 via checked.be.