XOI BVBA: 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.
XOI BVBA
Largest movements
- Cash +€9,530
up €9,530 (+487%), from €1,955 to €11,485
mainly Trade debts (+€6,923) and Tax, wage and social debts (+€5,344)
- Stocks and contracts -€1,540
down €1,540 (-16.1%), from €9,568 to €8,028
- Receivables within one year -€703
down €703 (-9.0%), from €7,824 to €7,121
of which Trade receivables: -€448
- Trade debts +€6,923
up €6,923 (+41.4%), from €16,721 to €23,644
- Tax, wage and social debts +€5,344
up €5,344 (+46.4%), from €11,505 to €16,848
of which Taxes: +€3,742
- Profit (loss) carried forward -€4,979
down €4,979 (-15.5%), from -€32,079 to -€37,058
- Staff costs +€7,453
up €7,453 (+26.8%), from €27,792 to €35,246
- Gross operating margin +€1,456
up €1,456 (+5.0%), from €28,843 to €30,299
- Financial charges -€617
down €617, from €279 to -€339
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 | €19,755 | €27,043 | +€7,288 | +36.9% |
| Fixed assets | 21/28 | €408 | €408 | = | 0.0% |
| Financial fixed assets | 28 | €408 | €408 | = | 0.0% |
| Current assets | 29/58 | €19,347 | €26,634 | +€7,288 | +37.7% |
| Stocks and contracts in progress | 3 | €9,568 | €8,028 | -€1,540 | -16.1% |
| Stocks | 30/36 | €9,568 | €8,028 | -€1,540 | -16.1% |
| Amounts receivable within one year | 40/41 | €7,824 | €7,121 | -€703 | -9.0% |
| Trade receivables | 40 | €448 | - | -€448 | |
| Other amounts receivable | 41 | €7,376 | €7,121 | -€255 | -3.5% |
| Cash at bank and in hand | 54/58 | €1,955 | €11,485 | +€9,530 | +487% |
| Total equity and liabilities | 10/49 | €19,755 | €27,043 | +€7,288 | +36.9% |
| Equity | 10/15 | -€11,674 | -€16,653 | -€4,979 | -42.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,079 | -€37,058 | -€4,979 | -15.5% |
| Amounts payable | 17/49 | €31,429 | €43,696 | +€12,267 | +39.0% |
| Amounts payable within one year | 42/48 | €28,226 | €40,493 | +€12,267 | +43.5% |
| Trade debts | 44 | €16,721 | €23,644 | +€6,923 | +41.4% |
| Suppliers | 440/4 | €16,721 | €23,644 | +€6,923 | +41.4% |
| Taxes, remuneration and social security | 45 | €11,505 | €16,848 | +€5,344 | +46.4% |
| Taxes | 450/3 | €1,914 | €5,656 | +€3,742 | +196% |
| Remuneration and social security | 454/9 | €9,591 | €11,192 | +€1,602 | +16.7% |
| Accrued charges and deferred income | 492/3 | €3,203 | €3,203 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,792 | €35,246 | +€7,453 | +26.8% |
| Other operating charges | 640/8 | €387 | €371 | -€16 | -4.2% |
| Gross operating margin | 9900 | €28,843 | €30,299 | +€1,456 | +5.0% |
| Operating profit (loss) | 9901 | €663 | -€5,318 | -€5,981 | |
| Financial charges | 65/66B | €279 | -€339 | -€617 | |
| Recurring financial charges | 65 | €279 | -€339 | -€617 | |
| Profit (loss) for the period before taxes | 9903 | €385 | -€4,979 | -€5,364 | |
| Profit (loss) for the period | 9904 | €385 | -€4,979 | -€5,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €385 | -€4,979 | -€5,364 |
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 18 October 2026 via checked.be.