XL CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€35,254
up €35,254 (+455%), from €7,744 to €42,997
mainly Net result for the year (+€30,651) and Tax, wage and social debts (+€12,342)
- Receivables within one year +€7,999
up €7,999 (+266%), from €3,004 to €11,004
of which Trade receivables: +€10,842
- Deferred charges and accrued income +€2,864
up €2,864 (+944%), from €303 to €3,167
- Profit (loss) carried forward +€30,651
up €30,651, from -€7,292 to €23,359
- Tax, wage and social debts +€12,342
up €12,342 (+561%), from €2,200 to €14,542
of which Taxes: +€12,142
- Trade debts +€2,813
up €2,813 (+1,889%), from €149 to €2,962
- Gross operating margin +€45,609
up €45,609, from -€4,474 to €41,134
- Taxes +€7,642
up €7,642 (+4,114%), from €186 to €7,828
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 | €13,177 | €59,353 | +€46,176 | +350% |
| Fixed assets | 21/28 | €2,126 | €2,185 | +€59 | +2.8% |
| Tangible fixed assets | 22/27 | €2,126 | €2,185 | +€59 | +2.8% |
| Furniture and vehicles | 24 | €2,126 | €2,185 | +€59 | +2.8% |
| Current assets | 29/58 | €11,051 | €57,168 | +€46,117 | +417% |
| Amounts receivable within one year | 40/41 | €3,004 | €11,004 | +€7,999 | +266% |
| Trade receivables | 40 | €0 | €10,842 | +€10,842 | |
| Other amounts receivable | 41 | €3,004 | €162 | -€2,842 | -94.6% |
| Cash at bank and in hand | 54/58 | €7,744 | €42,997 | +€35,254 | +455% |
| Deferred charges and accrued income | 490/1 | €303 | €3,167 | +€2,864 | +944% |
| Total equity and liabilities | 10/49 | €13,177 | €59,353 | +€46,176 | +350% |
| Equity | 10/15 | €10,728 | €41,379 | +€30,651 | +286% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €17,820 | €17,820 | = | 0.0% |
| Distributable reserves | 133 | €17,820 | €17,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,292 | €23,359 | +€30,651 | |
| Amounts payable | 17/49 | €2,449 | €17,974 | +€15,525 | +634% |
| Amounts payable within one year | 42/48 | €2,449 | €17,974 | +€15,525 | +634% |
| Financial debts | 43 | €61 | €394 | +€333 | +542% |
| Credit institutions | 430/8 | €61 | €394 | +€333 | +542% |
| Trade debts | 44 | €149 | €2,962 | +€2,813 | +1,889% |
| Suppliers | 440/4 | €149 | €2,962 | +€2,813 | +1,889% |
| Taxes, remuneration and social security | 45 | €2,200 | €14,542 | +€12,342 | +561% |
| Taxes | 450/3 | €0 | €12,142 | +€12,142 | |
| Remuneration and social security | 454/9 | €2,200 | €2,400 | +€200 | +9.1% |
| Other amounts payable | 47/48 | €39 | €76 | +€37 | +95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €1,532 | +€268 | +21.2% |
| Other operating charges | 640/8 | €1,238 | €1,167 | -€70 | -5.7% |
| Gross operating margin | 9900 | -€4,474 | €41,134 | +€45,609 | |
| Operating profit (loss) | 9901 | -€6,976 | €38,436 | +€45,411 | |
| Financial income | 75/76B | €0 | €160 | +€160 | |
| Recurring financial income | 75 | €0 | €160 | +€160 | |
| Financial charges | 65/66B | €131 | €117 | -€13 | -10.2% |
| Recurring financial charges | 65 | €131 | €117 | -€13 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,106 | €38,479 | +€45,585 | |
| Income taxes | 67/77 | €186 | €7,828 | +€7,642 | +4,114% |
| Profit (loss) for the period | 9904 | -€7,292 | €30,651 | +€37,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,292 | €30,651 | +€37,943 |
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 29 October 2026 via checked.be.