Xper NDT: 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.
Xper NDT
Largest movements
- Receivables within one year -€81,126
down €81,126 (-62.5%), from €129,876 to €48,750
of which Trade receivables: -€80,911
- Cash -€5,783
down €5,783 (-69.1%), from €8,372 to €2,589
mainly Trade debts (-€142,397) and Tax, wage and social debts (-€11,060)
- Stocks and contracts +€4,048
up €4,048 (+117.7%), from €3,439 to €7,486
- Trade debts -€142,397
down €142,397 (-77.0%), from €184,880 to €42,483
- Other debts +€70,985
up €70,985 (+9230.9%), from €769 to €71,754
- Tax, wage and social debts -€11,060
down €11,060 (-60.5%), from €18,290 to €7,230
of which Taxes: -€13,107
- Profit (loss) carried forward +€5,562
up €5,562 (+8.1%), from -€68,414 to -€62,851
- Current portion of long-term debt -€5,283
no longer reported in 2025 (was €5,283)
- Gross operating margin -€38,588
down €38,588 (-38.3%), from €100,882 to €62,294
- Staff costs -€12,648
down €12,648 (-16.2%), from €78,036 to €65,388
- Financial income +€8,807
up €8,807 (+668.3%), from €1,318 to €10,125
- Depreciation -€6,956
no longer reported in 2025 (was €6,956)
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 | €141,809 | €59,615 | -€82,194 | -58.0% |
| Current assets | 29/58 | €141,809 | €59,615 | -€82,194 | -58.0% |
| Stocks and contracts in progress | 3 | €3,439 | €7,486 | +€4,048 | +117.7% |
| Stocks | 30/36 | €3,439 | €7,486 | +€4,048 | +117.7% |
| Amounts receivable within one year | 40/41 | €129,876 | €48,750 | -€81,126 | -62.5% |
| Trade receivables | 40 | €129,399 | €48,488 | -€80,911 | -62.5% |
| Other amounts receivable | 41 | €477 | €262 | -€215 | -45.0% |
| Cash at bank and in hand | 54/58 | €8,372 | €2,589 | -€5,783 | -69.1% |
| Deferred charges and accrued income | 490/1 | €122 | €789 | +€667 | +547.6% |
| Total equity and liabilities | 10/49 | €141,809 | €59,615 | -€82,194 | -58.0% |
| Equity | 10/15 | -€67,414 | -€61,851 | +€5,562 | +8.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,414 | -€62,851 | +€5,562 | +8.1% |
| Amounts payable | 17/49 | €209,222 | €121,466 | -€87,756 | -41.9% |
| Amounts payable within one year | 42/48 | €209,222 | €121,466 | -€87,756 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €5,283 | - | -€5,283 | |
| Trade debts | 44 | €184,880 | €42,483 | -€142,397 | -77.0% |
| Suppliers | 440/4 | €184,880 | €42,483 | -€142,397 | -77.0% |
| Taxes, remuneration and social security | 45 | €18,290 | €7,230 | -€11,060 | -60.5% |
| Taxes | 450/3 | €13,107 | - | -€13,107 | |
| Remuneration and social security | 454/9 | €5,183 | €7,230 | +€2,047 | +39.5% |
| Other amounts payable | 47/48 | €769 | €71,754 | +€70,985 | +9230.9% |
| Remuneration, social security and pensions | 62 | €78,036 | €65,388 | -€12,648 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,956 | - | -€6,956 | |
| Other operating charges | 640/8 | €948 | €375 | -€573 | -60.5% |
| Gross operating margin | 9900 | €100,882 | €62,294 | -€38,588 | -38.3% |
| Operating profit (loss) | 9901 | €14,942 | -€3,468 | -€18,410 | |
| Financial income | 75/76B | €1,318 | €10,125 | +€8,807 | +668.3% |
| Recurring financial income | 75 | €1,318 | €10,125 | +€8,807 | +668.3% |
| Financial charges | 65/66B | €1,627 | €879 | -€748 | -46.0% |
| Recurring financial charges | 65 | €1,627 | €879 | -€748 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €14,633 | €5,777 | -€8,855 | -60.5% |
| Income taxes | 67/77 | €213 | €215 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | €14,420 | €5,562 | -€8,858 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,420 | €5,562 | -€8,858 | -61.4% |
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 12 October 2026 via checked.be.