XIRUSO: 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.
XIRUSO
Largest movements
- Cash +€10,218
up €10,218 (+177.4%), from €5,758 to €15,976
mainly Tax, wage and social debts (+€6,989) and Net result for the year (+€5,185)
- Tangible fixed assets -€2,017
down €2,017 (-29.3%), from €6,874 to €4,856
of which Furniture and vehicles: -€1,037
- Receivables within one year +€1,804
up €1,804 (+419.2%), from €430 to €2,235
- Tax, wage and social debts +€6,989
new in 2025: €6,989
- Profit (loss) carried forward +€5,185
up €5,185 (+65.7%), from €7,894 to €13,079
- Trade debts -€2,029
no longer reported in 2025 (was €2,029)
- Gross operating margin +€25,377
up €25,377, from -€5,513 to €19,865
- Taxes +€10,349
new in 2025: €10,349
- Depreciation +€542
up €542 (+14.9%), from €3,642 to €4,184
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 | €13,062 | €23,067 | +€10,005 | +76.6% |
| Fixed assets | 21/28 | €6,874 | €4,856 | -€2,017 | -29.3% |
| Tangible fixed assets | 22/27 | €6,874 | €4,856 | -€2,017 | -29.3% |
| Plant, machinery and equipment | 23 | €3,774 | €2,794 | -€981 | -26.0% |
| Furniture and vehicles | 24 | €3,099 | €2,062 | -€1,037 | -33.5% |
| Current assets | 29/58 | €6,189 | €18,211 | +€12,022 | +194.3% |
| Amounts receivable within one year | 40/41 | €430 | €2,235 | +€1,804 | +419.2% |
| Other amounts receivable | 41 | €430 | €2,235 | +€1,804 | +419.2% |
| Cash at bank and in hand | 54/58 | €5,758 | €15,976 | +€10,218 | +177.4% |
| Total equity and liabilities | 10/49 | €13,062 | €23,067 | +€10,005 | +76.6% |
| Equity | 10/15 | €10,894 | €16,079 | +€5,185 | +47.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,894 | €13,079 | +€5,185 | +65.7% |
| Amounts payable | 17/49 | €2,168 | €6,989 | +€4,821 | +222.3% |
| Amounts payable within one year | 42/48 | €2,168 | €6,989 | +€4,821 | +222.3% |
| Trade debts | 44 | €2,029 | - | -€2,029 | |
| Suppliers | 440/4 | €2,029 | - | -€2,029 | |
| Taxes, remuneration and social security | 45 | - | €6,989 | +€6,989 | |
| Taxes | 450/3 | - | €6,989 | +€6,989 | |
| Other amounts payable | 47/48 | €139 | - | -€139 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €4,184 | +€542 | +14.9% |
| Gross operating margin | 9900 | -€5,513 | €19,865 | +€25,377 | |
| Operating profit (loss) | 9901 | -€9,155 | €15,681 | +€24,835 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €72 | €147 | +€75 | +103.9% |
| Recurring financial charges | 65 | €72 | €147 | +€75 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,227 | €15,534 | +€24,761 | |
| Income taxes | 67/77 | - | €10,349 | +€10,349 | |
| Profit (loss) for the period | 9904 | -€9,227 | €5,185 | +€14,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,227 | €5,185 | +€14,411 |
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 8 October 2026 via checked.be.