XPERIAN: 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.
XPERIAN
Largest movements
- Cash +€88,801
up €88,801 (+9,135%), from €972 to €89,773
mainly Receivables within one year (+€49,946) and Net result for the year (+€47,077)
- Receivables within one year -€49,946
down €49,946 (-81.4%), from €61,361 to €11,415
of which Trade receivables: -€46,900
- Tangible fixed assets -€10,039
down €10,039 (-14.8%), from €67,949 to €57,910
of which Leasing and similar rights: -€8,700
- Reserves +€26,571
up €26,571 (+54.1%), from €49,149 to €75,720
of which Distributable reserves: +€26,571
- Debts after one year -€10,463
down €10,463 (-37.7%), from €27,741 to €17,277
- Tax, wage and social debts +€9,514
up €9,514 (+37.7%), from €25,228 to €34,741
- Profit (loss) carried forward +€3,836
no longer reported in 2025 (was -€3,836)
- Depreciation +€8,775
up €8,775 (+145%), from €6,040 to €14,815
- Taxes +€4,344
up €4,344 (+28.6%), from €15,199 to €19,542
- Gross operating margin +€2,296
up €2,296 (+2.8%), from €83,398 to €85,695
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 | €130,282 | €159,098 | +€28,816 | +22.1% |
| Fixed assets | 21/28 | €67,949 | €57,910 | -€10,039 | -14.8% |
| Tangible fixed assets | 22/27 | €67,949 | €57,910 | -€10,039 | -14.8% |
| Furniture and vehicles | 24 | €26,082 | €25,294 | -€788 | -3.0% |
| Leasing and similar rights | 25 | €39,398 | €30,699 | -€8,700 | -22.1% |
| Other tangible fixed assets | 26 | €2,469 | €1,918 | -€551 | -22.3% |
| Current assets | 29/58 | €62,333 | €101,188 | +€38,855 | +62.3% |
| Amounts receivable within one year | 40/41 | €61,361 | €11,415 | -€49,946 | -81.4% |
| Trade receivables | 40 | €46,900 | - | -€46,900 | |
| Other amounts receivable | 41 | €14,461 | €11,415 | -€3,046 | -21.1% |
| Cash at bank and in hand | 54/58 | €972 | €89,773 | +€88,801 | +9,135% |
| Total equity and liabilities | 10/49 | €130,282 | €159,098 | +€28,816 | +22.1% |
| Equity | 10/15 | €63,863 | €94,270 | +€30,407 | +47.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €49,149 | €75,720 | +€26,571 | +54.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €46,670 | €73,241 | +€26,571 | +56.9% |
| Profit (loss) carried forward | 14 | -€3,836 | - | +€3,836 | |
| Amounts payable | 17/49 | €66,419 | €64,828 | -€1,591 | -2.4% |
| Amounts payable after more than one year | 17 | €27,741 | €17,277 | -€10,463 | -37.7% |
| Financial debts | 170/4 | €27,741 | €17,277 | -€10,463 | -37.7% |
| Amounts payable within one year | 42/48 | €38,678 | €47,550 | +€8,872 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €10,064 | €10,463 | +€399 | +4.0% |
| Trade debts | 44 | €3,386 | €2,345 | -€1,041 | -30.7% |
| Suppliers | 440/4 | €3,386 | €2,345 | -€1,041 | -30.7% |
| Taxes, remuneration and social security | 45 | €25,228 | €34,741 | +€9,514 | +37.7% |
| Taxes | 450/3 | €25,228 | €34,741 | +€9,514 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,040 | €14,815 | +€8,775 | +145% |
| Other operating charges | 640/8 | €2,446 | €2,777 | +€331 | +13.5% |
| Gross operating margin | 9900 | €83,398 | €85,695 | +€2,296 | +2.8% |
| Operating profit (loss) | 9901 | €74,912 | €68,103 | -€6,809 | -9.1% |
| Financial income | 75/76B | €274 | €10 | -€264 | -96.4% |
| Recurring financial income | 75 | €274 | €10 | -€264 | -96.4% |
| Financial charges | 65/66B | €1,234 | €1,493 | +€260 | +21.1% |
| Recurring financial charges | 65 | €1,234 | €1,493 | +€260 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €73,953 | €66,620 | -€7,333 | -9.9% |
| Income taxes | 67/77 | €15,199 | €19,542 | +€4,344 | +28.6% |
| Profit (loss) for the period | 9904 | €58,754 | €47,077 | -€11,677 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,754 | €47,077 | -€11,677 | -19.9% |
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 17 October 2026 via checked.be.