Xperientis: 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.
Xperientis
Largest movements
- Receivables within one year -€179,542
down €179,542 (-65.0%), from €276,267 to €96,725
of which Trade receivables: -€170,196
- Cash -€94,508
down €94,508 (-65.7%), from €143,777 to €49,269
mainly Short-term financial debts (-€134,836) and Other debts (-€73,019)
- Short-term financial debts -€134,836
no longer reported in 2025 (was €134,836)
- Other debts -€73,019
down €73,019 (-54.5%), from €134,023 to €61,004
- Trade debts -€71,234
down €71,234 (-49.1%), from €145,151 to €73,917
- Reserves +€36,590
up €36,590 (+2.8%), from €1.3m to €1.3m
of which Distributable reserves: +€39,590
- Tax, wage and social debts -€32,654
down €32,654 (-75.6%), from €43,193 to €10,540
- Gross operating margin -€77,957
down €77,957 (-80.1%), from €97,325 to €19,368
- Other operating charges +€29,183
up €29,183 (+1185.1%), from €2,462 to €31,646
- Taxes -€28,759
down €28,759 (-65.3%), from €44,031 to €15,272
- Write-downs -€27,329
new in 2025: -€27,329
- Financial charges -€26,190
down €26,190, from €7,061 to -€19,130
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 | €2,210,960 | €1,927,305 | -€283,654 | -12.8% |
| Fixed assets | 21/28 | €440,390 | €438,918 | -€1,472 | -0.3% |
| Tangible fixed assets | 22/27 | €2,801 | €1,329 | -€1,472 | -52.5% |
| Furniture and vehicles | 24 | €518 | €0 | -€518 | -100.0% |
| Other tangible fixed assets | 26 | €2,283 | €1,329 | -€954 | -41.8% |
| Financial fixed assets | 28 | €437,588 | €437,588 | = | 0.0% |
| Current assets | 29/58 | €1,770,570 | €1,488,388 | -€282,182 | -15.9% |
| Amounts receivable after more than one year | 29 | €311,234 | €311,234 | = | 0.0% |
| Other amounts receivable | 291 | €311,234 | €311,234 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €276,267 | €96,725 | -€179,542 | -65.0% |
| Trade receivables | 40 | €259,883 | €89,687 | -€170,196 | -65.5% |
| Other amounts receivable | 41 | €16,384 | €7,038 | -€9,346 | -57.0% |
| Current investments | 50/53 | €1,005,275 | €1,018,175 | +€12,900 | +1.3% |
| Cash at bank and in hand | 54/58 | €143,777 | €49,269 | -€94,508 | -65.7% |
| Deferred charges and accrued income | 490/1 | €34,017 | €12,985 | -€21,032 | -61.8% |
| Total equity and liabilities | 10/49 | €2,210,960 | €1,927,305 | -€283,654 | -12.8% |
| Equity | 10/15 | €1,745,248 | €1,781,844 | +€36,597 | +2.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,284,290 | €1,320,880 | +€36,590 | +2.8% |
| Non-distributable reserves | 130/1 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | €3,000 | - | -€3,000 | |
| Distributable reserves | 133 | €1,281,290 | €1,320,880 | +€39,590 | +3.1% |
| Profit (loss) carried forward | 14 | €430,958 | €430,964 | +€7 | 0.0% |
| Amounts payable | 17/49 | €465,712 | €145,461 | -€320,251 | -68.8% |
| Amounts payable within one year | 42/48 | €457,204 | €145,461 | -€311,743 | -68.2% |
| Financial debts | 43 | €134,836 | - | -€134,836 | |
| Credit institutions | 430/8 | €134,836 | - | -€134,836 | |
| Trade debts | 44 | €145,151 | €73,917 | -€71,234 | -49.1% |
| Suppliers | 440/4 | €145,151 | €73,917 | -€71,234 | -49.1% |
| Taxes, remuneration and social security | 45 | €43,193 | €10,540 | -€32,654 | -75.6% |
| Taxes | 450/3 | €43,193 | €10,540 | -€32,654 | -75.6% |
| Other amounts payable | 47/48 | €134,023 | €61,004 | -€73,019 | -54.5% |
| Accrued charges and deferred income | 492/3 | €8,508 | - | -€8,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €1,472 | -€259 | -15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€27,329 | -€27,329 | |
| Other operating charges | 640/8 | €2,462 | €31,646 | +€29,183 | +1185.1% |
| Gross operating margin | 9900 | €97,325 | €19,368 | -€77,957 | -80.1% |
| Operating profit (loss) | 9901 | €93,131 | €13,579 | -€79,552 | -85.4% |
| Financial income | 75/76B | €38,401 | €19,160 | -€19,242 | -50.1% |
| Recurring financial income | 75 | €38,401 | €19,160 | -€19,242 | -50.1% |
| Financial charges | 65/66B | €7,061 | -€19,130 | -€26,190 | |
| Recurring financial charges | 65 | €7,061 | -€19,130 | -€26,190 | |
| Profit (loss) for the period before taxes | 9903 | €124,472 | €51,868 | -€72,604 | -58.3% |
| Income taxes | 67/77 | €44,031 | €15,272 | -€28,759 | -65.3% |
| Profit (loss) for the period | 9904 | €80,441 | €36,597 | -€43,844 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,441 | €36,597 | -€43,844 | -54.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.