XIMMA: 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.
XIMMA
Largest movements
- Stocks and contracts -€4,206
no longer reported in 2025 (was €4,206)
- Receivables within one year -€3,452
down €3,452 (-53.8%), from €6,413 to €2,961
of which Trade receivables: -€5,324
- Tangible fixed assets +€1,107
up €1,107 (+73.4%), from €1,509 to €2,617
of which Plant, machinery and equipment: +€1,586
- Cash +€897
up €897 (+33.0%), from €2,717 to €3,615
mainly Stocks and contracts (+€4,206) and Receivables within one year (+€3,452)
- Other debts -€2,427
no longer reported in 2025 (was €2,427)
- Profit (loss) carried forward -€2,317
down €2,317 (-29.0%), from €7,995 to €5,678
- Trade debts -€1,062
no longer reported in 2025 (was €1,062)
- Tax, wage and social debts +€152
up €152 (+42.1%), from €363 to €515
- Gross operating margin -€8,437
down €8,437, from €7,038 to -€1,399
- Taxes -€1,903
no longer reported in 2025 (was €1,903)
- Other operating charges -€629
no longer reported in 2025 (was €629)
- Financial charges -€191
down €191 (-72.2%), from €265 to €74
- Depreciation +€157
up €157 (+22.8%), from €691 to €848
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 | €14,846 | €9,193 | -€5,653 | -38.1% |
| Fixed assets | 21/28 | €1,509 | €2,617 | +€1,107 | +73.4% |
| Tangible fixed assets | 22/27 | €1,509 | €2,617 | +€1,107 | +73.4% |
| Plant, machinery and equipment | 23 | €741 | €2,327 | +€1,586 | +214.0% |
| Furniture and vehicles | 24 | €768 | €290 | -€479 | -62.3% |
| Current assets | 29/58 | €13,336 | €6,576 | -€6,761 | -50.7% |
| Stocks and contracts in progress | 3 | €4,206 | - | -€4,206 | |
| Stocks | 30/36 | €4,206 | - | -€4,206 | |
| Amounts receivable within one year | 40/41 | €6,413 | €2,961 | -€3,452 | -53.8% |
| Trade receivables | 40 | €6,413 | €1,089 | -€5,324 | -83.0% |
| Other amounts receivable | 41 | - | €1,872 | +€1,872 | |
| Cash at bank and in hand | 54/58 | €2,717 | €3,615 | +€897 | +33.0% |
| Total equity and liabilities | 10/49 | €14,846 | €9,193 | -€5,653 | -38.1% |
| Equity | 10/15 | €10,995 | €8,678 | -€2,317 | -21.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,995 | €5,678 | -€2,317 | -29.0% |
| Amounts payable | 17/49 | €3,851 | €515 | -€3,336 | -86.6% |
| Amounts payable within one year | 42/48 | €3,851 | €515 | -€3,336 | -86.6% |
| Trade debts | 44 | €1,062 | - | -€1,062 | |
| Suppliers | 440/4 | €1,062 | - | -€1,062 | |
| Taxes, remuneration and social security | 45 | €363 | €515 | +€152 | +42.1% |
| Taxes | 450/3 | €363 | €515 | +€152 | +42.1% |
| Other amounts payable | 47/48 | €2,427 | - | -€2,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €691 | €848 | +€157 | +22.8% |
| Other operating charges | 640/8 | €629 | - | -€629 | |
| Gross operating margin | 9900 | €7,038 | -€1,399 | -€8,437 | |
| Operating profit (loss) | 9901 | €5,718 | -€2,246 | -€7,964 | |
| Financial income | 75/76B | €100 | €3 | -€97 | -97.5% |
| Recurring financial income | 75 | €100 | €3 | -€97 | -97.5% |
| Financial charges | 65/66B | €265 | €74 | -€191 | -72.2% |
| Recurring financial charges | 65 | €265 | €74 | -€191 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €5,553 | -€2,317 | -€7,871 | |
| Income taxes | 67/77 | €1,903 | - | -€1,903 | |
| Profit (loss) for the period | 9904 | €3,650 | -€2,317 | -€5,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,650 | -€2,317 | -€5,968 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.