Xm Design & 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.
Xm Design & Consultancy
Largest movements
- Tangible fixed assets -€12,212
down €12,212 (-100%), from €12,212 to €0
- Cash +€7,043
up €7,043 (+193%), from €3,645 to €10,687
mainly Net result for the year (+€20,717) and Investment in fixed assets (net) (+€12,111)
- Receivables after one year -€3,500
down €3,500 (-14.3%), from €24,500 to €21,000
- Receivables within one year -€2,769
down €2,769 (-42.1%), from €6,582 to €3,813
of which Trade receivables: -€5,945
- Deferred charges and accrued income -€1,446
down €1,446 (-85.5%), from €1,691 to €245
- Reserves -€10,293
down €10,293 (-96.6%), from €10,651 to €358
- Trade debts -€4,656
down €4,656 (-88.8%), from €5,241 to €585
- Profit (loss) carried forward +€4,617
up €4,617, from -€4,541 to €76
- Debts after one year -€4,242
down €4,242 (-53.6%), from €7,918 to €3,675
- Other debts +€1,214
up €1,214 (+57.0%), from €2,129 to €3,343
- Gross operating margin +€31,160
up €31,160, from -€2,498 to €28,662
- Taxes +€4,777
up €4,777 (+3,424%), from €140 to €4,916
- Depreciation -€969
down €969 (-90.5%), from €1,070 to €101
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 | €48,629 | €35,744 | -€12,885 | -26.5% |
| Fixed assets | 21/28 | €12,212 | €0 | -€12,212 | -100% |
| Tangible fixed assets | 22/27 | €12,212 | €0 | -€12,212 | -100% |
| Furniture and vehicles | 24 | €12,212 | €0 | -€12,212 | -100% |
| Current assets | 29/58 | €36,417 | €35,744 | -€672 | -1.8% |
| Amounts receivable after more than one year | 29 | €24,500 | €21,000 | -€3,500 | -14.3% |
| Other amounts receivable | 291 | €24,500 | €21,000 | -€3,500 | -14.3% |
| Amounts receivable within one year | 40/41 | €6,582 | €3,813 | -€2,769 | -42.1% |
| Trade receivables | 40 | €5,945 | €0 | -€5,945 | -100% |
| Other amounts receivable | 41 | €637 | €3,813 | +€3,176 | +499% |
| Cash at bank and in hand | 54/58 | €3,645 | €10,687 | +€7,043 | +193% |
| Deferred charges and accrued income | 490/1 | €1,691 | €245 | -€1,446 | -85.5% |
| Total equity and liabilities | 10/49 | €48,629 | €35,744 | -€12,885 | -26.5% |
| Equity | 10/15 | €26,110 | €20,434 | -€5,676 | -21.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,651 | €358 | -€10,293 | -96.6% |
| Distributable reserves | 133 | €10,651 | €358 | -€10,293 | -96.6% |
| Profit (loss) carried forward | 14 | -€4,541 | €76 | +€4,617 | |
| Amounts payable | 17/49 | €22,519 | €15,311 | -€7,208 | -32.0% |
| Amounts payable after more than one year | 17 | €7,918 | €3,675 | -€4,242 | -53.6% |
| Financial debts | 170/4 | €7,918 | €3,675 | -€4,242 | -53.6% |
| Amounts payable within one year | 42/48 | €14,602 | €11,636 | -€2,966 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €4,242 | +€176 | +4.3% |
| Financial debts | 43 | €0 | €1,000 | +€1,000 | |
| Credit institutions | 430/8 | €0 | €1,000 | +€1,000 | |
| Trade debts | 44 | €5,241 | €585 | -€4,656 | -88.8% |
| Suppliers | 440/4 | €5,241 | €585 | -€4,656 | -88.8% |
| Taxes, remuneration and social security | 45 | €3,165 | €2,466 | -€700 | -22.1% |
| Taxes | 450/3 | €3,165 | €2,466 | -€700 | -22.1% |
| Other amounts payable | 47/48 | €2,129 | €3,343 | +€1,214 | +57.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €101 | -€969 | -90.5% |
| Other operating charges | 640/8 | €766 | €591 | -€175 | -22.8% |
| Non-recurring operating charges | 66A | - | €2,111 | +€2,111 | |
| Gross operating margin | 9900 | -€2,498 | €28,662 | +€31,160 | |
| Operating profit (loss) | 9901 | -€4,334 | €25,858 | +€30,192 | |
| Financial income | 75/76B | €369 | €484 | +€116 | +31.4% |
| Recurring financial income | 75 | €369 | €484 | +€116 | +31.4% |
| Financial charges | 65/66B | €442 | €710 | +€268 | +60.6% |
| Recurring financial charges | 65 | €442 | €710 | +€268 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,407 | €25,633 | +€30,040 | |
| Income taxes | 67/77 | €140 | €4,916 | +€4,777 | +3,424% |
| Profit (loss) for the period | 9904 | -€4,547 | €20,717 | +€25,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,547 | €20,717 | +€25,264 |
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 27 October 2026 via checked.be.