XPER SOLUTIONS: 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.
XPER SOLUTIONS
Largest movements
- Cash +€44,316
up €44,316 (+22.8%), from €194,730 to €239,046
mainly Net result for the year (+€50,618) and Tax, wage and social debts (+€4,751)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€50,618
up €50,618 (+29.0%), from €174,661 to €225,279
- Tax, wage and social debts +€4,751
up €4,751 (+16.7%), from €28,531 to €33,282
- Purchases and services +€11,763
up €11,763 (+19.8%), from €59,421 to €71,184
- Gross operating margin -€10,402
down €10,402 (-12.9%), from €80,579 to €70,177
- Taxes -€3,307
down €3,307 (-15.5%), from €21,307 to €18,000
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 | €266,063 | €321,160 | +€55,097 | +20.7% |
| Fixed assets | 21/28 | €5,661 | €13,615 | +€7,954 | +140.5% |
| Tangible fixed assets | 22/27 | €5,661 | €3,615 | -€2,046 | -36.1% |
| Furniture and vehicles | 24 | €5,661 | €3,615 | -€2,046 | -36.1% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €260,402 | €307,545 | +€47,143 | +18.1% |
| Amounts receivable within one year | 40/41 | €65,672 | €68,499 | +€2,827 | +4.3% |
| Trade receivables | 40 | €15,633 | €11,858 | -€3,775 | -24.1% |
| Other amounts receivable | 41 | €50,039 | €56,641 | +€6,602 | +13.2% |
| Cash at bank and in hand | 54/58 | €194,730 | €239,046 | +€44,316 | +22.8% |
| Total equity and liabilities | 10/49 | €266,063 | €321,160 | +€55,097 | +20.7% |
| Equity | 10/15 | €237,166 | €287,784 | +€50,618 | +21.3% |
| Reserves | 13 | €62,505 | €62,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,505 | €12,505 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,505 | €12,505 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,661 | €225,279 | +€50,618 | +29.0% |
| Amounts payable | 17/49 | €28,897 | €33,376 | +€4,479 | +15.5% |
| Amounts payable within one year | 42/48 | €28,897 | €33,376 | +€4,479 | +15.5% |
| Trade debts | 44 | €366 | €94 | -€272 | -74.3% |
| Suppliers | 440/4 | €366 | €94 | -€272 | -74.3% |
| Taxes, remuneration and social security | 45 | €28,531 | €33,282 | +€4,751 | +16.7% |
| Taxes | 450/3 | €28,531 | €33,282 | +€4,751 | +16.7% |
| Turnover | 70 | €140,000 | €141,361 | +€1,361 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,421 | €71,184 | +€11,763 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,224 | €2,046 | -€178 | -8.0% |
| Other operating charges | 640/8 | €578 | - | -€578 | |
| Gross operating margin | 9900 | €80,579 | €70,177 | -€10,402 | -12.9% |
| Operating profit (loss) | 9901 | €77,777 | €68,131 | -€9,646 | -12.4% |
| Financial income | 75/76B | €770 | €693 | -€77 | -10.0% |
| Recurring financial income | 75 | €770 | €693 | -€77 | -10.0% |
| Financial charges | 65/66B | €1,593 | €206 | -€1,387 | -87.1% |
| Recurring financial charges | 65 | €1,593 | €206 | -€1,387 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €76,954 | €68,618 | -€8,336 | -10.8% |
| Income taxes | 67/77 | €21,307 | €18,000 | -€3,307 | -15.5% |
| Profit (loss) for the period | 9904 | €55,647 | €50,618 | -€5,029 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,647 | €50,618 | -€5,029 | -9.0% |
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.