XIRIUS: 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.
XIRIUS
Largest movements
- Cash +€28,306
up €28,306 (+211.8%), from €13,365 to €41,671
mainly Net result for the year (+€71,741) and Receivables within one year (+€19,719)
- Receivables within one year -€19,719
down €19,719 (-19.9%), from €99,150 to €79,431
of which Trade receivables: -€20,500
- Tangible fixed assets -€12,802
down €12,802 (-62.9%), from €20,342 to €7,541
- Other debts -€6,759
down €6,759 (-10.6%), from €64,000 to €57,241
- Trade debts +€2,597
up €2,597 (+1363.4%), from €191 to €2,788
- Gross operating margin -€72,679
down €72,679 (-39.7%), from €182,992 to €110,313
- Taxes -€18,951
down €18,951 (-43.9%), from €43,170 to €24,219
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 | €133,499 | €129,270 | -€4,230 | -3.2% |
| Fixed assets | 21/28 | €20,342 | €7,541 | -€12,802 | -62.9% |
| Tangible fixed assets | 22/27 | €20,342 | €7,541 | -€12,802 | -62.9% |
| Furniture and vehicles | 24 | €20,342 | €7,541 | -€12,802 | -62.9% |
| Current assets | 29/58 | €113,157 | €121,729 | +€8,572 | +7.6% |
| Amounts receivable within one year | 40/41 | €99,150 | €79,431 | -€19,719 | -19.9% |
| Trade receivables | 40 | €99,150 | €78,650 | -€20,500 | -20.7% |
| Other amounts receivable | 41 | €0 | €781 | +€781 | |
| Cash at bank and in hand | 54/58 | €13,365 | €41,671 | +€28,306 | +211.8% |
| Deferred charges and accrued income | 490/1 | €642 | €627 | -€15 | -2.3% |
| Total equity and liabilities | 10/49 | €133,499 | €129,270 | -€4,230 | -3.2% |
| Equity | 10/15 | €40,522 | €40,522 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,930 | €21,930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €21,930 | €21,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,978 | €88,748 | -€4,230 | -4.5% |
| Amounts payable within one year | 42/48 | €92,964 | €88,734 | -€4,230 | -4.5% |
| Financial debts | 43 | €8,510 | €8,468 | -€42 | -0.5% |
| Credit institutions | 430/8 | €8,510 | €8,468 | -€42 | -0.5% |
| Trade debts | 44 | €191 | €2,788 | +€2,597 | +1363.4% |
| Suppliers | 440/4 | €191 | €2,788 | +€2,597 | +1363.4% |
| Taxes, remuneration and social security | 45 | €20,263 | €20,237 | -€26 | -0.1% |
| Taxes | 450/3 | €20,263 | €20,237 | -€26 | -0.1% |
| Other amounts payable | 47/48 | €64,000 | €57,241 | -€6,759 | -10.6% |
| Accrued charges and deferred income | 492/3 | €14 | €14 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,802 | €12,802 | = | 0.0% |
| Other operating charges | 640/8 | €871 | €823 | -€49 | -5.6% |
| Gross operating margin | 9900 | €182,992 | €110,313 | -€72,679 | -39.7% |
| Operating profit (loss) | 9901 | €169,319 | €96,689 | -€72,630 | -42.9% |
| Financial charges | 65/66B | €650 | €729 | +€79 | +12.2% |
| Recurring financial charges | 65 | €650 | €729 | +€79 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €168,669 | €95,960 | -€72,709 | -43.1% |
| Income taxes | 67/77 | €43,170 | €24,219 | -€18,951 | -43.9% |
| Profit (loss) for the period | 9904 | €125,499 | €71,741 | -€53,758 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,499 | €71,741 | -€53,758 | -42.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.