XKS CONSULTING: 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.
XKS CONSULTING
Largest movements
- Tangible fixed assets +€10,271
up €10,271 (+47.4%), from €21,688 to €31,959
of which Plant, machinery and equipment: +€12,269
- Intangible fixed assets -€4,574
down €4,574 (-37.6%), from €12,168 to €7,593
- Receivables within one year -€4,304
down €4,304 (-8.7%), from €49,607 to €45,303
of which Trade receivables: -€11,904
- Cash -€3,354
down €3,354 (-12.4%), from €27,028 to €23,674
mainly Investment in fixed assets (net) (-€20,723) and Current portion of long-term debt (-€9,388)
- Current portion of long-term debt -€9,388
no longer reported in 2025 (was €9,388)
- Reserves +€7,215
up €7,215 (+8.8%), from €81,791 to €89,006
of which Distributable reserves: +€7,215
- Gross operating margin +€16,693
up €16,693 (+177%), from €9,405 to €26,098
- Depreciation -€14,004
down €14,004 (-48.2%), from €29,031 to €15,027
- Financial charges -€1,698
down €1,698 (-63.8%), from €2,662 to €963
- Staff costs -€951
no longer reported in 2025 (was €951)
- Taxes +€592
up €592 (+458%), from €129 to €721
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.
Derived cash bridge
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 | €111,077 | €109,217 | -€1,859 | -1.7% |
| Fixed assets | 21/28 | €34,406 | €40,102 | +€5,696 | +16.6% |
| Intangible fixed assets | 21 | €12,168 | €7,593 | -€4,574 | -37.6% |
| Tangible fixed assets | 22/27 | €21,688 | €31,959 | +€10,271 | +47.4% |
| Land and buildings | 22 | €15,357 | €14,043 | -€1,313 | -8.6% |
| Plant, machinery and equipment | 23 | €111 | €12,380 | +€12,269 | +11,042% |
| Furniture and vehicles | 24 | €6,221 | €5,536 | -€685 | -11.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €76,671 | €69,115 | -€7,556 | -9.9% |
| Amounts receivable within one year | 40/41 | €49,607 | €45,303 | -€4,304 | -8.7% |
| Trade receivables | 40 | €32,899 | €20,995 | -€11,904 | -36.2% |
| Other amounts receivable | 41 | €16,708 | €24,308 | +€7,600 | +45.5% |
| Cash at bank and in hand | 54/58 | €27,028 | €23,674 | -€3,354 | -12.4% |
| Deferred charges and accrued income | 490/1 | €36 | €138 | +€102 | +289% |
| Total equity and liabilities | 10/49 | €111,077 | €109,217 | -€1,859 | -1.7% |
| Equity | 10/15 | €100,391 | €107,606 | +€7,215 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,791 | €89,006 | +€7,215 | +8.8% |
| Tax-exempt reserves | 132 | €10,550 | €10,550 | = | 0.0% |
| Distributable reserves | 133 | €71,241 | €78,456 | +€7,215 | +10.1% |
| Amounts payable | 17/49 | €10,686 | €1,612 | -€9,074 | -84.9% |
| Amounts payable within one year | 42/48 | €10,686 | €1,612 | -€9,074 | -84.9% |
| Current portion of amounts payable after more than one year | 42 | €9,388 | - | -€9,388 | |
| Trade debts | 44 | - | €771 | +€771 | |
| Suppliers | 440/4 | - | €771 | +€771 | |
| Taxes, remuneration and social security | 45 | €1,298 | €841 | -€457 | -35.2% |
| Taxes | 450/3 | €1,298 | €841 | -€457 | -35.2% |
| Remuneration, social security and pensions | 62 | €951 | - | -€951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,031 | €15,027 | -€14,004 | -48.2% |
| Other operating charges | 640/8 | €2,502 | €2,171 | -€331 | -13.2% |
| Gross operating margin | 9900 | €9,405 | €26,098 | +€16,693 | +177% |
| Operating profit (loss) | 9901 | -€23,080 | €8,900 | +€31,980 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,662 | €963 | -€1,698 | -63.8% |
| Recurring financial charges | 65 | €2,662 | €963 | -€1,698 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,742 | €7,936 | +€33,678 | |
| Income taxes | 67/77 | €129 | €721 | +€592 | +458% |
| Profit (loss) for the period | 9904 | -€25,871 | €7,215 | +€33,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,871 | €7,215 | +€33,086 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.