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 +€40,490
up €40,490 (+87.3%), from €46,400 to €86,891
mainly Net result for the year (+€45,403) and Trade debts (+€1,974)
- Receivables within one year +€3,839
up €3,839 (+18.3%), from €21,006 to €24,845
of which Other amounts receivable: +€2,843
- Profit (loss) carried forward +€45,403
up €45,403 (+139%), from €32,698 to €78,101
- Other debts -€4,607
no longer reported in 2025 (was €4,607)
- Trade debts +€1,974
up €1,974 (+100%), from €1,971 to €3,945
- Tax, wage and social debts +€1,334
up €1,334 (+5.3%), from €25,268 to €26,603
of which Taxes: +€713
- Gross operating margin +€18,295
up €18,295 (+40.6%), from €45,036 to €63,330
- Taxes +€4,908
up €4,908 (+60.6%), from €8,100 to €13,008
- Financial charges +€764
up €764 (+23.2%), from €3,287 to €4,051
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 | €69,544 | €113,648 | +€44,105 | +63.4% |
| Fixed assets | 21/28 | €2,137 | €1,913 | -€225 | -10.5% |
| Tangible fixed assets | 22/27 | €2,137 | €1,913 | -€225 | -10.5% |
| Plant, machinery and equipment | 23 | €2,137 | €1,913 | -€225 | -10.5% |
| Current assets | 29/58 | €67,406 | €111,735 | +€44,329 | +65.8% |
| Amounts receivable within one year | 40/41 | €21,006 | €24,845 | +€3,839 | +18.3% |
| Trade receivables | 40 | €20,872 | €21,868 | +€995 | +4.8% |
| Other amounts receivable | 41 | €134 | €2,977 | +€2,843 | +2,127% |
| Cash at bank and in hand | 54/58 | €46,400 | €86,891 | +€40,490 | +87.3% |
| Total equity and liabilities | 10/49 | €69,544 | €113,648 | +€44,105 | +63.4% |
| Equity | 10/15 | €37,698 | €83,101 | +€45,403 | +120% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,698 | €78,101 | +€45,403 | +139% |
| Amounts payable | 17/49 | €31,846 | €30,548 | -€1,298 | -4.1% |
| Amounts payable within one year | 42/48 | €31,846 | €30,548 | -€1,298 | -4.1% |
| Trade debts | 44 | €1,971 | €3,945 | +€1,974 | +100% |
| Suppliers | 440/4 | €1,971 | €3,945 | +€1,974 | +100% |
| Taxes, remuneration and social security | 45 | €25,268 | €26,603 | +€1,334 | +5.3% |
| Taxes | 450/3 | €21,568 | €22,281 | +€713 | +3.3% |
| Remuneration and social security | 454/9 | €3,700 | €4,322 | +€621 | +16.8% |
| Other amounts payable | 47/48 | €4,607 | - | -€4,607 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €225 | +€117 | +109% |
| Other operating charges | 640/8 | €843 | €645 | -€198 | -23.5% |
| Gross operating margin | 9900 | €45,036 | €63,330 | +€18,295 | +40.6% |
| Operating profit (loss) | 9901 | €44,085 | €62,461 | +€18,376 | +41.7% |
| Financial charges | 65/66B | €3,287 | €4,051 | +€764 | +23.2% |
| Recurring financial charges | 65 | €3,287 | €4,051 | +€764 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €40,798 | €58,411 | +€17,612 | +43.2% |
| Income taxes | 67/77 | €8,100 | €13,008 | +€4,908 | +60.6% |
| Profit (loss) for the period | 9904 | €32,698 | €45,403 | +€12,704 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,698 | €45,403 | +€12,704 | +38.9% |
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 26 October 2026 via checked.be.