XIRIUM: 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.
XIRIUM
Largest movements
- Deferred charges and accrued income +€245,074
up €245,074 (+575291.2%), from €43 to €245,117
- Receivables within one year -€120,921
down €120,921 (-75.7%), from €159,814 to €38,892
of which Trade receivables: -€122,828
- Cash -€61,161
down €61,161 (-47.6%), from €128,609 to €67,448
mainly Deferred charges and accrued income (-€245,074) and Contributions, distributions and other (-€177,948)
- Tax, wage and social debts +€26,452
up €26,452 (+29.3%), from €90,320 to €116,772
- Other debts +€22,400
up €22,400 (+12.5%), from €179,063 to €201,463
- Trade debts +€12,840
up €12,840 (+539.3%), from €2,381 to €15,221
- Gross operating margin +€158,618
up €158,618 (+178.1%), from €89,037 to €247,655
- Taxes +€42,153
up €42,153 (+171.9%), from €24,528 to €66,681
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 | €292,365 | €354,057 | +€61,692 | +21.1% |
| Fixed assets | 21/28 | €3,900 | €2,600 | -€1,300 | -33.3% |
| Tangible fixed assets | 22/27 | €3,900 | €2,600 | -€1,300 | -33.3% |
| Other tangible fixed assets | 26 | €3,900 | €2,600 | -€1,300 | -33.3% |
| Current assets | 29/58 | €288,465 | €351,457 | +€62,992 | +21.8% |
| Amounts receivable within one year | 40/41 | €159,814 | €38,892 | -€120,921 | -75.7% |
| Trade receivables | 40 | €151,176 | €28,348 | -€122,828 | -81.2% |
| Other amounts receivable | 41 | €8,638 | €10,545 | +€1,907 | +22.1% |
| Cash at bank and in hand | 54/58 | €128,609 | €67,448 | -€61,161 | -47.6% |
| Deferred charges and accrued income | 490/1 | €43 | €245,117 | +€245,074 | +575291.2% |
| Total equity and liabilities | 10/49 | €292,365 | €354,057 | +€61,692 | +21.1% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €273,765 | €335,457 | +€61,692 | +22.5% |
| Amounts payable within one year | 42/48 | €273,765 | €335,457 | +€61,692 | +22.5% |
| Trade debts | 44 | €2,381 | €15,221 | +€12,840 | +539.3% |
| Suppliers | 440/4 | €2,381 | €15,221 | +€12,840 | +539.3% |
| Advances received on contracts in progress | 46 | €2,001 | €2,001 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €90,320 | €116,772 | +€26,452 | +29.3% |
| Taxes | 450/3 | €90,320 | €116,772 | +€26,452 | +29.3% |
| Other amounts payable | 47/48 | €179,063 | €201,463 | +€22,400 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €1,300 | = | 0.0% |
| Other operating charges | 640/8 | €471 | €400 | -€72 | -15.2% |
| Gross operating margin | 9900 | €89,037 | €247,655 | +€158,618 | +178.1% |
| Operating profit (loss) | 9901 | €87,265 | €245,955 | +€158,690 | +181.8% |
| Financial charges | 65/66B | €1,444 | €1,327 | -€118 | -8.1% |
| Recurring financial charges | 65 | €1,444 | €1,327 | -€118 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €85,821 | €244,628 | +€158,807 | +185.0% |
| Income taxes | 67/77 | €24,528 | €66,681 | +€42,153 | +171.9% |
| Profit (loss) for the period | 9904 | €61,293 | €177,948 | +€116,655 | +190.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,293 | €177,948 | +€116,655 | +190.3% |
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 9 October 2026 via checked.be.