XM DATA CONSULTING: 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.
XM DATA CONSULTING
Largest movements
- Receivables within one year -€8,063
down €8,063 (-65.4%), from €12,330 to €4,267
of which Trade receivables: -€11,550
- Cash -€3,269
down €3,269 (-6.8%), from €48,019 to €44,750
mainly Contributions, distributions and other (-€52,033) and Investment in fixed assets (net) (-€3,607)
- Deferred charges and accrued income -€2,542
down €2,542 (-28.6%), from €8,895 to €6,354
- Tangible fixed assets +€1,757
up €1,757 (+71.1%), from €2,471 to €4,228
- Profit (loss) carried forward -€34,361
down €34,361 (-80.2%), from €42,822 to €8,461
- Other debts +€17,033
new in 2025: €17,033
- Tax, wage and social debts +€5,411
up €5,411 (+58.4%), from €9,272 to €14,682
of which Remuneration and social security: +€3,000
- Gross operating margin -€1,286
down €1,286 (-4.1%), from €31,415 to €30,129
- Depreciation +€646
up €646 (+53.6%), from €1,204 to €1,850
- Other operating charges +€417
up €417 (+81.5%), from €511 to €928
- Financial charges -€354
down €354 (-10.4%), from €3,411 to €3,057
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 | €71,716 | €59,599 | -€12,117 | -16.9% |
| Fixed assets | 21/28 | €2,471 | €4,228 | +€1,757 | +71.1% |
| Tangible fixed assets | 22/27 | €2,471 | €4,228 | +€1,757 | +71.1% |
| Furniture and vehicles | 24 | €2,471 | €4,228 | +€1,757 | +71.1% |
| Current assets | 29/58 | €69,245 | €55,371 | -€13,874 | -20.0% |
| Amounts receivable within one year | 40/41 | €12,330 | €4,267 | -€8,063 | -65.4% |
| Trade receivables | 40 | €11,550 | €0 | -€11,550 | -100.0% |
| Other amounts receivable | 41 | €780 | €4,267 | +€3,487 | +447.0% |
| Cash at bank and in hand | 54/58 | €48,019 | €44,750 | -€3,269 | -6.8% |
| Deferred charges and accrued income | 490/1 | €8,895 | €6,354 | -€2,542 | -28.6% |
| Total equity and liabilities | 10/49 | €71,716 | €59,599 | -€12,117 | -16.9% |
| Equity | 10/15 | €61,972 | €27,611 | -€34,361 | -55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,150 | €16,150 | = | 0.0% |
| Distributable reserves | 133 | €16,150 | €16,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,822 | €8,461 | -€34,361 | -80.2% |
| Amounts payable | 17/49 | €9,743 | €31,988 | +€22,245 | +228.3% |
| Amounts payable within one year | 42/48 | €9,743 | €31,988 | +€22,245 | +228.3% |
| Trade debts | 44 | €472 | €273 | -€198 | -42.1% |
| Suppliers | 440/4 | €472 | €273 | -€198 | -42.1% |
| Taxes, remuneration and social security | 45 | €9,272 | €14,682 | +€5,411 | +58.4% |
| Taxes | 450/3 | €9,272 | €11,682 | +€2,411 | +26.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €17,033 | +€17,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | €1,850 | +€646 | +53.6% |
| Other operating charges | 640/8 | €511 | €928 | +€417 | +81.5% |
| Gross operating margin | 9900 | €31,415 | €30,129 | -€1,286 | -4.1% |
| Operating profit (loss) | 9901 | €29,700 | €27,352 | -€2,348 | -7.9% |
| Financial income | 75/76B | €38 | €88 | +€50 | +129.4% |
| Recurring financial income | 75 | €38 | €88 | +€50 | +129.4% |
| Financial charges | 65/66B | €3,411 | €3,057 | -€354 | -10.4% |
| Recurring financial charges | 65 | €3,411 | €3,057 | -€354 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €26,327 | €24,383 | -€1,944 | -7.4% |
| Income taxes | 67/77 | €6,937 | €6,712 | -€225 | -3.2% |
| Profit (loss) for the period | 9904 | €19,390 | €17,671 | -€1,719 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,390 | €17,671 | -€1,719 | -8.9% |
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.