XPANDITY.COM: 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.
XPANDITY.COM
Largest movements
- Cash +€32,025
up €32,025 (+15.5%), from €206,822 to €238,847
mainly Other debts (+€49,482) and Depreciation (+€25,250)
- Tangible fixed assets -€21,419
down €21,419 (-7.9%), from €270,602 to €249,183
of which Furniture and vehicles: -€12,653
- Receivables within one year -€13,292
down €13,292 (-19.4%), from €68,419 to €55,127
of which Trade receivables: -€13,361
- Other debts +€49,482
up €49,482 (+395.9%), from €12,498 to €61,980
- Reserves -€36,800
down €36,800 (-11.5%), from €318,800 to €282,000
of which Distributable reserves: -€36,800
- Debts after one year -€27,690
down €27,690 (-19.2%), from €144,565 to €116,875
- Tax, wage and social debts +€14,152
up €14,152 (+166.5%), from €8,501 to €22,653
- Accrued charges and deferred income -€11,406
down €11,406 (-58.5%), from €19,501 to €8,095
- Gross operating margin +€38,391
up €38,391 (+247.9%), from €15,488 to €53,879
- Depreciation +€5,360
up €5,360 (+27.0%), from €19,890 to €25,250
- Taxes +€1,866
up €1,866 (+412.3%), from €453 to €2,318
- Financial charges -€949
down €949 (-19.7%), from €4,815 to €3,866
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 | €552,546 | €549,984 | -€2,562 | -0.5% |
| Fixed assets | 21/28 | €272,352 | €250,933 | -€21,419 | -7.9% |
| Tangible fixed assets | 22/27 | €270,602 | €249,183 | -€21,419 | -7.9% |
| Land and buildings | 22 | €221,835 | €211,301 | -€10,534 | -4.7% |
| Plant, machinery and equipment | 23 | €257 | €2,446 | +€2,188 | +850.1% |
| Furniture and vehicles | 24 | €46,041 | €33,388 | -€12,653 | -27.5% |
| Other tangible fixed assets | 26 | €2,469 | €2,048 | -€420 | -17.0% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €280,193 | €299,050 | +€18,857 | +6.7% |
| Amounts receivable within one year | 40/41 | €68,419 | €55,127 | -€13,292 | -19.4% |
| Trade receivables | 40 | €68,419 | €55,058 | -€13,361 | -19.5% |
| Other amounts receivable | 41 | - | €69 | +€69 | |
| Cash at bank and in hand | 54/58 | €206,822 | €238,847 | +€32,025 | +15.5% |
| Deferred charges and accrued income | 490/1 | €4,953 | €5,076 | +€124 | +2.5% |
| Total equity and liabilities | 10/49 | €552,546 | €549,984 | -€2,562 | -0.5% |
| Equity | 10/15 | €330,224 | €302,208 | -€28,015 | -8.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €318,800 | €282,000 | -€36,800 | -11.5% |
| Tax-exempt reserves | 132 | €42,000 | €42,000 | = | 0.0% |
| Distributable reserves | 133 | €276,800 | €240,000 | -€36,800 | -13.3% |
| Profit (loss) carried forward | 14 | -€8,576 | €208 | +€8,785 | |
| Amounts payable | 17/49 | €222,322 | €247,775 | +€25,453 | +11.4% |
| Amounts payable after more than one year | 17 | €144,565 | €116,875 | -€27,690 | -19.2% |
| Financial debts | 170/4 | €144,565 | €116,875 | -€27,690 | -19.2% |
| Amounts payable within one year | 42/48 | €58,256 | €122,805 | +€64,549 | +110.8% |
| Current portion of amounts payable after more than one year | 42 | €28,334 | €29,076 | +€742 | +2.6% |
| Trade debts | 44 | €8,923 | €9,096 | +€173 | +1.9% |
| Suppliers | 440/4 | €8,923 | €9,096 | +€173 | +1.9% |
| Taxes, remuneration and social security | 45 | €8,501 | €22,653 | +€14,152 | +166.5% |
| Taxes | 450/3 | €8,501 | €22,653 | +€14,152 | +166.5% |
| Other amounts payable | 47/48 | €12,498 | €61,980 | +€49,482 | +395.9% |
| Accrued charges and deferred income | 492/3 | €19,501 | €8,095 | -€11,406 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,890 | €25,250 | +€5,360 | +27.0% |
| Other operating charges | 640/8 | €1,764 | €1,532 | -€232 | -13.2% |
| Gross operating margin | 9900 | €15,488 | €53,879 | +€38,391 | +247.9% |
| Operating profit (loss) | 9901 | -€6,166 | €27,098 | +€33,263 | |
| Financial income | 75/76B | €1,374 | €1,071 | -€303 | -22.0% |
| Recurring financial income | 75 | €1,374 | €1,071 | -€303 | -22.0% |
| Financial charges | 65/66B | €4,815 | €3,866 | -€949 | -19.7% |
| Recurring financial charges | 65 | €4,815 | €3,866 | -€949 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,607 | €24,303 | +€33,910 | |
| Income taxes | 67/77 | €453 | €2,318 | +€1,866 | +412.3% |
| Profit (loss) for the period | 9904 | -€10,059 | €21,985 | +€32,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,059 | €21,985 | +€32,044 |
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 7 October 2026 via checked.be.