XPACT: 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.
XPACT
Largest movements
- Receivables within one year +€15,087
up €15,087 (+171.4%), from €8,800 to €23,887
of which Other amounts receivable: +€15,087
- Tangible fixed assets -€13,469
down €13,469 (-3.7%), from €367,223 to €353,754
- Debts after one year -€18,373
down €18,373 (-12.0%), from €152,791 to €134,418
- Reserves +€16,308
up €16,308 (+9.3%), from €174,839 to €191,147
of which Distributable reserves: +€16,308
- Financial charges -€1,733
down €1,733 (-15.2%), from €11,404 to €9,672
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 | €382,321 | €385,133 | +€2,812 | +0.7% |
| Fixed assets | 21/28 | €367,223 | €353,754 | -€13,469 | -3.7% |
| Tangible fixed assets | 22/27 | €367,223 | €353,754 | -€13,469 | -3.7% |
| Land and buildings | 22 | €367,223 | €353,754 | -€13,469 | -3.7% |
| Current assets | 29/58 | €15,097 | €31,379 | +€16,282 | +107.8% |
| Amounts receivable within one year | 40/41 | €8,800 | €23,887 | +€15,087 | +171.4% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €4,800 | €19,887 | +€15,087 | +314.3% |
| Cash at bank and in hand | 54/58 | €6,297 | €7,492 | +€1,195 | +19.0% |
| Total equity and liabilities | 10/49 | €382,321 | €385,133 | +€2,812 | +0.7% |
| Equity | 10/15 | €193,439 | €209,747 | +€16,308 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,839 | €191,147 | +€16,308 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €172,979 | €189,287 | +€16,308 | +9.4% |
| Amounts payable | 17/49 | €188,881 | €175,386 | -€13,496 | -7.1% |
| Amounts payable after more than one year | 17 | €152,791 | €134,418 | -€18,373 | -12.0% |
| Financial debts | 170/4 | €152,791 | €134,418 | -€18,373 | -12.0% |
| Amounts payable within one year | 42/48 | €36,091 | €38,168 | +€2,077 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €15,156 | €17,448 | +€2,292 | +15.1% |
| Trade debts | 44 | - | €429 | +€429 | |
| Suppliers | 440/4 | - | €429 | +€429 | |
| Taxes, remuneration and social security | 45 | €4,235 | €4,427 | +€192 | +4.5% |
| Taxes | 450/3 | €4,235 | €4,427 | +€192 | +4.5% |
| Other amounts payable | 47/48 | €16,699 | €15,864 | -€835 | -5.0% |
| Accrued charges and deferred income | 492/3 | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,469 | €13,469 | = | 0.0% |
| Other operating charges | 640/8 | €6,901 | €7,191 | +€290 | +4.2% |
| Gross operating margin | 9900 | €51,203 | €51,067 | -€136 | -0.3% |
| Operating profit (loss) | 9901 | €30,832 | €30,407 | -€426 | -1.4% |
| Financial charges | 65/66B | €11,404 | €9,672 | -€1,733 | -15.2% |
| Recurring financial charges | 65 | €11,404 | €9,672 | -€1,733 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €19,428 | €20,735 | +€1,307 | +6.7% |
| Income taxes | 67/77 | €4,235 | €4,427 | +€192 | +4.5% |
| Profit (loss) for the period | 9904 | €15,193 | €16,308 | +€1,115 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,193 | €16,308 | +€1,115 | +7.3% |
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 5 October 2026 via checked.be.