XPerFin: 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.
XPerFin
Largest movements
- Cash +€62,680
up €62,680 (+18.4%), from €340,153 to €402,832
mainly Other debts (+€441,417) and Net result for the year (+€144,210)
- Receivables within one year -€8,577
down €8,577 (-8.6%), from €100,052 to €91,476
of which Trade receivables: -€12,769
- Other debts +€441,417
up €441,417 (+178451.4%), from €247 to €441,665
- Profit (loss) carried forward -€297,408
no longer reported in 2025 (was €297,408)
- Trade debts -€56,822
down €56,822 (-94.9%), from €59,864 to €3,042
- Tax, wage and social debts -€33,585
down €33,585 (-49.5%), from €67,829 to €34,244
- Gross operating margin +€112,521
up €112,521 (+175.7%), from €64,054 to €176,575
- Taxes +€26,366
up €26,366 (+190.8%), from €13,822 to €40,187
- Financial income +€3,178
up €3,178 (+61.4%), from €5,180 to €8,359
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 | €443,348 | €496,951 | +€53,602 | +12.1% |
| Current assets | 29/58 | €443,348 | €496,951 | +€53,602 | +12.1% |
| Amounts receivable within one year | 40/41 | €100,052 | €91,476 | -€8,577 | -8.6% |
| Trade receivables | 40 | €28,015 | €15,246 | -€12,769 | -45.6% |
| Other amounts receivable | 41 | €72,037 | €76,230 | +€4,193 | +5.8% |
| Cash at bank and in hand | 54/58 | €340,153 | €402,832 | +€62,680 | +18.4% |
| Deferred charges and accrued income | 490/1 | €3,143 | €2,643 | -€501 | -15.9% |
| Total equity and liabilities | 10/49 | €443,348 | €496,951 | +€53,602 | +12.1% |
| Equity | 10/15 | €315,408 | €18,000 | -€297,408 | -94.3% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,408 | - | -€297,408 | |
| Amounts payable | 17/49 | €127,940 | €478,951 | +€351,010 | +274.4% |
| Amounts payable within one year | 42/48 | €127,940 | €478,951 | +€351,010 | +274.4% |
| Trade debts | 44 | €59,864 | €3,042 | -€56,822 | -94.9% |
| Suppliers | 440/4 | €59,864 | €3,042 | -€56,822 | -94.9% |
| Taxes, remuneration and social security | 45 | €67,829 | €34,244 | -€33,585 | -49.5% |
| Taxes | 450/3 | €67,829 | €34,244 | -€33,585 | -49.5% |
| Other amounts payable | 47/48 | €247 | €441,665 | +€441,417 | +178451.4% |
| Remuneration, social security and pensions | 62 | €249 | - | -€249 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €64,054 | €176,575 | +€112,521 | +175.7% |
| Operating profit (loss) | 9901 | €63,417 | €176,175 | +€112,758 | +177.8% |
| Financial income | 75/76B | €5,180 | €8,359 | +€3,178 | +61.4% |
| Recurring financial income | 75 | €5,180 | €8,359 | +€3,178 | +61.4% |
| Financial charges | 65/66B | €150 | €137 | -€13 | -9.0% |
| Recurring financial charges | 65 | €150 | €137 | -€13 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €68,447 | €184,397 | +€115,950 | +169.4% |
| Income taxes | 67/77 | €13,822 | €40,187 | +€26,366 | +190.8% |
| Profit (loss) for the period | 9904 | €54,625 | €144,210 | +€89,585 | +164.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,625 | €144,210 | +€89,585 | +164.0% |
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 9 October 2026 via checked.be.