Xperialize: 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.
Xperialize
Largest movements
- Receivables within one year -€58,913
down €58,913 (-19.5%), from €302,636 to €243,723
of which Other amounts receivable: -€57,731
- Current investments -€43,041
down €43,041 (-56.2%), from €76,550 to €33,509
- Tangible fixed assets +€28,617
up €28,617 (+128%), from €22,423 to €51,040
of which Furniture and vehicles: +€25,394
- Cash -€5,634
down €5,634 (-14.7%), from €38,349 to €32,714
mainly Contributions, distributions and other (-€94,465) and Tax, wage and social debts (-€54,176)
- Reserves -€94,465
down €94,465 (-98.1%), from €96,325 to €1,860
of which Distributable reserves: -€94,465
- Tax, wage and social debts -€54,176
down €54,176 (-57.3%), from €94,504 to €40,328
of which Taxes: -€52,099
- Debts after one year +€32,829
up €32,829 (+262%), from €12,509 to €45,338
- Trade debts +€28,952
up €28,952 (+30.9%), from €93,628 to €122,580
- Advances received +€19,203
new in 2025: €19,203
- Gross operating margin -€58,409
down €58,409 (-18.1%), from €322,766 to €264,357
- Financial charges +€32,742
up €32,742 (+21.6%), from €151,887 to €184,630
- Taxes -€16,689
down €16,689 (-99.1%), from €16,848 to €159
- Staff costs +€8,486
up €8,486 (+10.8%), from €78,345 to €86,830
- Depreciation -€4,507
down €4,507 (-32.1%), from €14,042 to €9,535
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.
Derived cash bridge
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 | €440,797 | €361,604 | -€79,193 | -18.0% |
| Fixed assets | 21/28 | €22,923 | €51,540 | +€28,617 | +125% |
| Tangible fixed assets | 22/27 | €22,423 | €51,040 | +€28,617 | +128% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,092 | €45,486 | +€25,394 | +126% |
| Other tangible fixed assets | 26 | €2,331 | €5,555 | +€3,223 | +138% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €417,874 | €310,063 | -€107,810 | -25.8% |
| Amounts receivable within one year | 40/41 | €302,636 | €243,723 | -€58,913 | -19.5% |
| Trade receivables | 40 | €42,554 | €41,372 | -€1,182 | -2.8% |
| Other amounts receivable | 41 | €260,082 | €202,351 | -€57,731 | -22.2% |
| Current investments | 50/53 | €76,550 | €33,509 | -€43,041 | -56.2% |
| Cash at bank and in hand | 54/58 | €38,349 | €32,714 | -€5,634 | -14.7% |
| Deferred charges and accrued income | 490/1 | €339 | €117 | -€222 | -65.5% |
| Total equity and liabilities | 10/49 | €440,797 | €361,604 | -€79,193 | -18.0% |
| Equity | 10/15 | €217,773 | €116,091 | -€101,682 | -46.7% |
| Contributions | 10/11 | €15,318 | €15,318 | = | 0.0% |
| Reserves | 13 | €96,325 | €1,860 | -€94,465 | -98.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €94,465 | - | -€94,465 | |
| Profit (loss) carried forward | 14 | €106,130 | €98,913 | -€7,218 | -6.8% |
| Amounts payable | 17/49 | €223,024 | €245,513 | +€22,489 | +10.1% |
| Amounts payable after more than one year | 17 | €12,509 | €45,338 | +€32,829 | +262% |
| Financial debts | 170/4 | €12,509 | €45,338 | +€32,829 | +262% |
| Amounts payable within one year | 42/48 | €207,145 | €197,782 | -€9,363 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €6,508 | €15,671 | +€9,163 | +141% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €93,628 | €122,580 | +€28,952 | +30.9% |
| Suppliers | 440/4 | €93,628 | €122,580 | +€28,952 | +30.9% |
| Advances received on contracts in progress | 46 | - | €19,203 | +€19,203 | |
| Taxes, remuneration and social security | 45 | €94,504 | €40,328 | -€54,176 | -57.3% |
| Taxes | 450/3 | €74,734 | €22,634 | -€52,099 | -69.7% |
| Remuneration and social security | 454/9 | €19,771 | €17,694 | -€2,077 | -10.5% |
| Other amounts payable | 47/48 | €12,500 | - | -€12,500 | |
| Accrued charges and deferred income | 492/3 | €3,370 | €2,393 | -€977 | -29.0% |
| Non-recurring operating income | 76A | €2,185 | €19,222 | +€17,037 | +780% |
| Remuneration, social security and pensions | 62 | €78,345 | €86,830 | +€8,486 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,042 | €9,535 | -€4,507 | -32.1% |
| Other operating charges | 640/8 | €4,246 | €771 | -€3,476 | -81.9% |
| Non-recurring operating charges | 66A | - | €2,229 | +€2,229 | |
| Gross operating margin | 9900 | €322,766 | €264,357 | -€58,409 | -18.1% |
| Operating profit (loss) | 9901 | €226,133 | €164,992 | -€61,141 | -27.0% |
| Financial income | 75/76B | €15,191 | €12,580 | -€2,611 | -17.2% |
| Recurring financial income | 75 | €15,191 | €12,580 | -€2,611 | -17.2% |
| Financial charges | 65/66B | €151,887 | €184,630 | +€32,742 | +21.6% |
| Recurring financial charges | 65 | €151,887 | €184,630 | +€32,742 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €89,436 | -€7,058 | -€96,495 | |
| Income taxes | 67/77 | €16,848 | €159 | -€16,689 | -99.1% |
| Profit (loss) for the period | 9904 | €72,588 | -€7,218 | -€79,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,588 | -€7,218 | -€79,806 |
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 15 October 2026 via checked.be.