XIOCKU: 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.
XIOCKU
Largest movements
- Receivables within one year +€27,876
up €27,876 (+69.2%), from €40,290 to €68,167
of which Other amounts receivable: +€46,746
- Cash +€4,068
up €4,068 (+6.1%), from €66,410 to €70,479
mainly Net result for the year (+€45,107) and Depreciation (+€3,616)
- Tangible fixed assets +€1,741
up €1,741 (+41.3%), from €4,220 to €5,961
of which Furniture and vehicles: +€1,822
- Profit (loss) carried forward +€45,107
up €45,107 (+62.8%), from €71,817 to €116,924
- Tax, wage and social debts -€11,640
down €11,640 (-30.8%), from €37,778 to €26,138
of which Taxes: -€7,883
- Gross operating margin -€16,647
down €16,647 (-16.6%), from €100,261 to €83,614
- Staff costs -€10,194
down €10,194 (-31.2%), from €32,684 to €22,490
- Financial income +€1,683
up €1,683 (+940%), from €179 to €1,863
- Depreciation +€1,284
up €1,284 (+55.1%), from €2,331 to €3,616
- Taxes -€1,219
down €1,219 (-9.0%), from €13,538 to €12,319
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,921 | €144,606 | +€33,686 | +30.4% |
| Fixed assets | 21/28 | €4,220 | €5,961 | +€1,741 | +41.3% |
| Tangible fixed assets | 22/27 | €4,220 | €5,961 | +€1,741 | +41.3% |
| Plant, machinery and equipment | 23 | €391 | €310 | -€81 | -20.7% |
| Furniture and vehicles | 24 | €3,829 | €5,651 | +€1,822 | +47.6% |
| Current assets | 29/58 | €106,701 | €138,645 | +€31,945 | +29.9% |
| Amounts receivable within one year | 40/41 | €40,290 | €68,167 | +€27,876 | +69.2% |
| Trade receivables | 40 | €30,930 | €12,060 | -€18,870 | -61.0% |
| Other amounts receivable | 41 | €9,360 | €56,107 | +€46,746 | +499% |
| Cash at bank and in hand | 54/58 | €66,410 | €70,479 | +€4,068 | +6.1% |
| Total equity and liabilities | 10/49 | €110,921 | €144,606 | +€33,686 | +30.4% |
| Equity | 10/15 | €72,817 | €117,924 | +€45,107 | +61.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,817 | €116,924 | +€45,107 | +62.8% |
| Amounts payable | 17/49 | €38,104 | €26,682 | -€11,422 | -30.0% |
| Amounts payable within one year | 42/48 | €38,104 | €26,682 | -€11,422 | -30.0% |
| Trade debts | 44 | €326 | €544 | +€219 | +67.2% |
| Suppliers | 440/4 | €326 | €544 | +€219 | +67.2% |
| Taxes, remuneration and social security | 45 | €37,778 | €26,138 | -€11,640 | -30.8% |
| Taxes | 450/3 | €33,707 | €25,824 | -€7,883 | -23.4% |
| Remuneration and social security | 454/9 | €4,071 | €314 | -€3,758 | -92.3% |
| Remuneration, social security and pensions | 62 | €32,684 | €22,490 | -€10,194 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,331 | €3,616 | +€1,284 | +55.1% |
| Other operating charges | 640/8 | - | €1,020 | +€1,020 | |
| Gross operating margin | 9900 | €100,261 | €83,614 | -€16,647 | -16.6% |
| Operating profit (loss) | 9901 | €65,246 | €56,488 | -€8,758 | -13.4% |
| Financial income | 75/76B | €179 | €1,863 | +€1,683 | +940% |
| Recurring financial income | 75 | €179 | €1,863 | +€1,683 | +940% |
| Financial charges | 65/66B | €509 | €924 | +€415 | +81.7% |
| Recurring financial charges | 65 | €509 | €924 | +€415 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €64,916 | €57,426 | -€7,490 | -11.5% |
| Income taxes | 67/77 | €13,538 | €12,319 | -€1,219 | -9.0% |
| Profit (loss) for the period | 9904 | €51,379 | €45,107 | -€6,271 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,379 | €45,107 | -€6,271 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.