XMP Consulting: 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.
XMP Consulting
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+1,412%), from €75,597 to €1.1m
of which Other amounts receivable: +€1.1m
- Financial fixed assets -€131,520
no longer reported in 2025 (was €131,520)
- Cash -€74,283
down €74,283 (-71.1%), from €104,420 to €30,137
mainly Receivables within one year (-€1.1m) and Other debts (-€80,000)
- Tangible fixed assets -€38,433
down €38,433 (-26.1%), from €147,020 to €108,587
of which Furniture and vehicles: -€31,555
- Profit (loss) carried forward +€941,816
up €941,816 (+685%), from €137,404 to €1.1m
- Other debts -€80,000
no longer reported in 2025 (was €80,000)
- Reserves +€42,100
up €42,100 (+97.7%), from €43,100 to €85,200
of which Tax-exempt reserves: +€42,100
- Tax, wage and social debts -€39,046
down €39,046 (-54.6%), from €71,525 to €32,479
- Debts after one year -€19,802
down €19,802 (-30.9%), from €63,988 to €44,186
- Financial income +€843,559
up €843,559 (+704%), from €119,850 to €963,409
- Gross operating margin -€142,702
down €142,702 (-64.5%), from €221,306 to €78,604
- Taxes -€49,110
down €49,110 (-83.5%), from €58,817 to €9,707
- Other operating charges -€18,228
down €18,228 (-81.9%), from €22,247 to €4,019
- Depreciation +€7,701
up €7,701 (+23.1%), from €33,342 to €41,043
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 | €462,800 | €1,295,843 | +€833,043 | +180% |
| Fixed assets | 21/28 | €278,540 | €108,587 | -€169,953 | -61.0% |
| Tangible fixed assets | 22/27 | €147,020 | €108,587 | -€38,433 | -26.1% |
| Plant, machinery and equipment | 23 | €3,075 | €2,748 | -€327 | -10.6% |
| Furniture and vehicles | 24 | €137,394 | €105,839 | -€31,555 | -23.0% |
| Leasing and similar rights | 25 | €6,551 | - | -€6,551 | |
| Financial fixed assets | 28 | €131,520 | - | -€131,520 | |
| Current assets | 29/58 | €184,261 | €1,187,256 | +€1.0m | +544% |
| Amounts receivable within one year | 40/41 | €75,597 | €1,142,894 | +€1.1m | +1,412% |
| Trade receivables | 40 | €2,969 | €1,250 | -€1,719 | -57.9% |
| Other amounts receivable | 41 | €72,628 | €1,141,644 | +€1.1m | +1,472% |
| Cash at bank and in hand | 54/58 | €104,420 | €30,137 | -€74,283 | -71.1% |
| Deferred charges and accrued income | 490/1 | €4,244 | €14,225 | +€9,981 | +235% |
| Total equity and liabilities | 10/49 | €462,800 | €1,295,843 | +€833,043 | +180% |
| Equity | 10/15 | €199,104 | €1,183,020 | +€983,916 | +494% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,100 | €85,200 | +€42,100 | +97.7% |
| Tax-exempt reserves | 132 | €42,100 | €84,200 | +€42,100 | +100% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,404 | €1,079,220 | +€941,816 | +685% |
| Amounts payable | 17/49 | €263,697 | €112,823 | -€150,873 | -57.2% |
| Amounts payable after more than one year | 17 | €63,988 | €44,186 | -€19,802 | -30.9% |
| Financial debts | 170/4 | €63,988 | €44,186 | -€19,802 | -30.9% |
| Amounts payable within one year | 42/48 | €199,709 | €68,637 | -€131,072 | -65.6% |
| Current portion of amounts payable after more than one year | 42 | €4,805 | €5,117 | +€312 | +6.5% |
| Financial debts | 43 | €34,117 | €19,428 | -€14,689 | -43.1% |
| Credit institutions | 430/8 | €34,117 | €19,428 | -€14,689 | -43.1% |
| Trade debts | 44 | €9,262 | €11,613 | +€2,351 | +25.4% |
| Suppliers | 440/4 | €9,262 | €11,613 | +€2,351 | +25.4% |
| Taxes, remuneration and social security | 45 | €71,525 | €32,479 | -€39,046 | -54.6% |
| Taxes | 450/3 | €71,525 | €32,479 | -€39,046 | -54.6% |
| Other amounts payable | 47/48 | €80,000 | - | -€80,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,342 | €41,043 | +€7,701 | +23.1% |
| Other operating charges | 640/8 | €22,247 | €4,019 | -€18,228 | -81.9% |
| Gross operating margin | 9900 | €221,306 | €78,604 | -€142,702 | -64.5% |
| Operating profit (loss) | 9901 | €165,717 | €33,543 | -€132,175 | -79.8% |
| Financial income | 75/76B | €119,850 | €963,409 | +€843,559 | +704% |
| Recurring financial income | 75 | €119,850 | €963,409 | +€843,559 | +704% |
| Financial charges | 65/66B | €2,832 | €3,329 | +€497 | +17.6% |
| Recurring financial charges | 65 | €2,832 | €3,329 | +€497 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €282,736 | €993,623 | +€710,886 | +251% |
| Income taxes | 67/77 | €58,817 | €9,707 | -€49,110 | -83.5% |
| Profit (loss) for the period | 9904 | €223,919 | €983,916 | +€759,997 | +339% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €42,100 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €181,819 | €941,816 | +€759,997 | +418% |
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 17 October 2026 via checked.be.