XL CONSULT: 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.
XL CONSULT
Largest movements
- Receivables within one year +€9,013
up €9,013, from €0 to €9,013
of which Trade receivables: +€8,978
- Cash -€4,696
down €4,696 (-99.3%), from €4,731 to €35
mainly Receivables within one year (-€9,013) and Other debts (-€2,571)
- Tangible fixed assets -€969
down €969 (-63.5%), from €1,527 to €558
of which Furniture and vehicles: -€675
- Deferred charges and accrued income -€900
down €900 (-58.1%), from €1,549 to €649
- Other debts -€2,571
down €2,571 (-5.7%), from €44,986 to €42,415
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Tax, wage and social debts +€1,692
up €1,692 (+67.6%), from €2,503 to €4,195
of which Remuneration and social security: +€1,900
- Profit (loss) carried forward +€1,174
up €1,174 (+2.5%), from -€46,216 to -€45,042
- Short-term financial debts +€326
new in 2025: €326
- Gross operating margin -€11,727
down €11,727 (-76.2%), from €15,383 to €3,656
- Depreciation -€5,324
down €5,324 (-84.6%), from €6,293 to €969
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 | €8,055 | €10,503 | +€2,448 | +30.4% |
| Fixed assets | 21/28 | €1,527 | €558 | -€969 | -63.5% |
| Tangible fixed assets | 22/27 | €1,527 | €558 | -€969 | -63.5% |
| Furniture and vehicles | 24 | €675 | €0 | -€675 | -100% |
| Other tangible fixed assets | 26 | €852 | €558 | -€295 | -34.6% |
| Current assets | 29/58 | €6,528 | €9,945 | +€3,417 | +52.3% |
| Amounts receivable within one year | 40/41 | €0 | €9,013 | +€9,013 | |
| Trade receivables | 40 | - | €8,978 | +€8,978 | |
| Other amounts receivable | 41 | €0 | €35 | +€35 | |
| Current investments | 50/53 | €248 | €248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,731 | €35 | -€4,696 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,549 | €649 | -€900 | -58.1% |
| Total equity and liabilities | 10/49 | €8,055 | €10,503 | +€2,448 | +30.4% |
| Equity | 10/15 | -€40,016 | -€38,842 | +€1,174 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,216 | -€45,042 | +€1,174 | +2.5% |
| Amounts payable | 17/49 | €48,071 | €49,345 | +€1,274 | +2.7% |
| Amounts payable within one year | 42/48 | €48,071 | €47,545 | -€526 | -1.1% |
| Financial debts | 43 | - | €326 | +€326 | |
| Credit institutions | 430/8 | - | €326 | +€326 | |
| Trade debts | 44 | €581 | €608 | +€27 | +4.7% |
| Suppliers | 440/4 | €581 | €608 | +€27 | +4.7% |
| Taxes, remuneration and social security | 45 | €2,503 | €4,195 | +€1,692 | +67.6% |
| Taxes | 450/3 | €2,503 | €2,295 | -€208 | -8.3% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €44,986 | €42,415 | -€2,571 | -5.7% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,293 | €969 | -€5,324 | -84.6% |
| Other operating charges | 640/8 | €1,116 | €1,130 | +€14 | +1.2% |
| Gross operating margin | 9900 | €15,383 | €3,656 | -€11,727 | -76.2% |
| Operating profit (loss) | 9901 | €7,973 | €1,557 | -€6,417 | -80.5% |
| Financial income | 75/76B | €4 | €12 | +€8 | +186% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +186% |
| Financial charges | 65/66B | €131 | €151 | +€19 | +14.7% |
| Recurring financial charges | 65 | €131 | €151 | +€19 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €7,847 | €1,419 | -€6,428 | -81.9% |
| Income taxes | 67/77 | €232 | €244 | +€13 | +5.4% |
| Profit (loss) for the period | 9904 | €7,615 | €1,174 | -€6,440 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,615 | €1,174 | -€6,440 | -84.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.