XPERICON: 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.
XPERICON
Largest movements
- Cash +€49,834
up €49,834 (+23.3%), from €214,242 to €264,076
mainly Depreciation (+€47,876) and Net result for the year (+€5,557)
- Tangible fixed assets -€47,876
down €47,876 (-10.8%), from €442,554 to €394,678
of which Land and buildings: -€32,740
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€5,123
down €5,123 (-9.7%), from €52,999 to €47,876
- Gross operating margin -€1,244
down €1,244 (-1.9%), from €64,394 to €63,150
- Staff costs +€1,154
up €1,154 (+39.7%), from €2,904 to €4,058
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 | €680,683 | €679,016 | -€1,667 | -0.2% |
| Fixed assets | 21/28 | €442,597 | €394,721 | -€47,876 | -10.8% |
| Tangible fixed assets | 22/27 | €442,554 | €394,678 | -€47,876 | -10.8% |
| Land and buildings | 22 | €390,928 | €358,188 | -€32,740 | -8.4% |
| Furniture and vehicles | 24 | €51,626 | €36,490 | -€15,136 | -29.3% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €238,086 | €284,295 | +€46,209 | +19.4% |
| Amounts receivable within one year | 40/41 | €20,431 | €16,691 | -€3,740 | -18.3% |
| Trade receivables | 40 | €20,431 | €16,691 | -€3,740 | -18.3% |
| Cash at bank and in hand | 54/58 | €214,242 | €264,076 | +€49,834 | +23.3% |
| Deferred charges and accrued income | 490/1 | €3,413 | €3,528 | +€115 | +3.4% |
| Total equity and liabilities | 10/49 | €680,683 | €679,016 | -€1,667 | -0.2% |
| Equity | 10/15 | €637,702 | €643,259 | +€5,557 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €624,474 | €630,031 | +€5,557 | +0.9% |
| 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 | €622,614 | €628,171 | +€5,557 | +0.9% |
| Profit (loss) carried forward | 14 | €828 | €828 | = | 0.0% |
| Amounts payable | 17/49 | €42,981 | €35,756 | -€7,225 | -16.8% |
| Amounts payable after more than one year | 17 | €8,853 | €2,265 | -€6,589 | -74.4% |
| Financial debts | 170/4 | €8,853 | €2,265 | -€6,589 | -74.4% |
| Amounts payable within one year | 42/48 | €34,128 | €31,163 | -€2,964 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,291 | €6,589 | +€298 | +4.7% |
| Trade debts | 44 | €3,668 | €519 | -€3,149 | -85.9% |
| Suppliers | 440/4 | €3,668 | €519 | -€3,149 | -85.9% |
| Taxes, remuneration and social security | 45 | €4,789 | €8,578 | +€3,790 | +79.1% |
| Taxes | 450/3 | €3,998 | €8,044 | +€4,046 | +101.2% |
| Remuneration and social security | 454/9 | €790 | €534 | -€256 | -32.4% |
| Other amounts payable | 47/48 | €19,380 | €15,477 | -€3,903 | -20.1% |
| Accrued charges and deferred income | 492/3 | - | €2,329 | +€2,329 | |
| Non-recurring operating income | 76A | €4,711 | - | -€4,711 | |
| Remuneration, social security and pensions | 62 | €2,904 | €4,058 | +€1,154 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,999 | €47,876 | -€5,123 | -9.7% |
| Other operating charges | 640/8 | €2,661 | €2,049 | -€612 | -23.0% |
| Gross operating margin | 9900 | €64,394 | €63,150 | -€1,244 | -1.9% |
| Operating profit (loss) | 9901 | €5,830 | €9,167 | +€3,337 | +57.2% |
| Financial income | 75/76B | €879 | €958 | +€79 | +8.9% |
| Recurring financial income | 75 | €879 | €958 | +€79 | +8.9% |
| Financial charges | 65/66B | €1,142 | €796 | -€346 | -30.3% |
| Recurring financial charges | 65 | €1,142 | €796 | -€346 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €5,568 | €9,329 | +€3,761 | +67.6% |
| Income taxes | 67/77 | €3,250 | €3,771 | +€521 | +16.0% |
| Profit (loss) for the period | 9904 | €2,317 | €5,557 | +€3,240 | +139.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,317 | €5,557 | +€3,240 | +139.8% |
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 3 October 2026 via checked.be.