XPCONSULT: 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.
XPCONSULT
Largest movements
- Receivables within one year +€21,442
up €21,442 (+58.4%), from €36,708 to €58,149
of which Other amounts receivable: +€10,818
- Cash -€12,159
down €12,159 (-41.4%), from €29,366 to €17,207
mainly Contributions, distributions and other (-€34,500) and Receivables within one year (-€21,442)
- Tangible fixed assets -€2,109
down €2,109 (-44.6%), from €4,727 to €2,618
- Profit (loss) carried forward +€9,071
up €9,071 (+21.5%), from €42,264 to €51,335
- Other debts -€1,203
no longer reported in 2025 (was €1,203)
- Gross operating margin +€2,677
up €2,677 (+4.6%), from €57,600 to €60,277
- Financial charges +€822
up €822 (+32.8%), from €2,507 to €3,329
- Taxes +€673
up €673 (+5.3%), from €12,610 to €13,283
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 | €73,514 | €80,294 | +€6,780 | +9.2% |
| Fixed assets | 21/28 | €4,727 | €2,843 | -€1,884 | -39.8% |
| Tangible fixed assets | 22/27 | €4,727 | €2,618 | -€2,109 | -44.6% |
| Furniture and vehicles | 24 | €4,727 | €2,618 | -€2,109 | -44.6% |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €68,787 | €77,451 | +€8,663 | +12.6% |
| Amounts receivable within one year | 40/41 | €36,708 | €58,149 | +€21,442 | +58.4% |
| Trade receivables | 40 | €387 | €11,011 | +€10,624 | +2742.7% |
| Other amounts receivable | 41 | €36,320 | €47,138 | +€10,818 | +29.8% |
| Cash at bank and in hand | 54/58 | €29,366 | €17,207 | -€12,159 | -41.4% |
| Deferred charges and accrued income | 490/1 | €2,714 | €2,094 | -€620 | -22.8% |
| Total equity and liabilities | 10/49 | €73,514 | €80,294 | +€6,780 | +9.2% |
| Equity | 10/15 | €45,264 | €54,335 | +€9,071 | +20.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,264 | €51,335 | +€9,071 | +21.5% |
| Amounts payable | 17/49 | €28,251 | €25,959 | -€2,291 | -8.1% |
| Amounts payable within one year | 42/48 | €28,251 | €25,959 | -€2,291 | -8.1% |
| Trade debts | 44 | €2,349 | €1,609 | -€740 | -31.5% |
| Suppliers | 440/4 | €2,349 | €1,609 | -€740 | -31.5% |
| Taxes, remuneration and social security | 45 | €24,699 | €24,350 | -€349 | -1.4% |
| Taxes | 450/3 | €24,699 | €24,350 | -€349 | -1.4% |
| Other amounts payable | 47/48 | €1,203 | - | -€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,917 | €2,109 | +€191 | +10.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €57,600 | €60,277 | +€2,677 | +4.6% |
| Operating profit (loss) | 9901 | €55,683 | €57,769 | +€2,086 | +3.7% |
| Financial income | 75/76B | €2,513 | €2,414 | -€99 | -3.9% |
| Recurring financial income | 75 | €2,513 | €2,414 | -€99 | -3.9% |
| Financial charges | 65/66B | €2,507 | €3,329 | +€822 | +32.8% |
| Recurring financial charges | 65 | €2,507 | €3,329 | +€822 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €55,688 | €56,854 | +€1,166 | +2.1% |
| Income taxes | 67/77 | €12,610 | €13,283 | +€673 | +5.3% |
| Profit (loss) for the period | 9904 | €43,078 | €43,571 | +€493 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,078 | €43,571 | +€493 | +1.1% |
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 4 October 2026 via checked.be.