XperMed: 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.
XperMed
Largest movements
- Tangible fixed assets -€36,926
down €36,926 (-14.8%), from €249,723 to €212,797
of which Furniture and vehicles: -€32,578
- Deferred charges and accrued income -€30,189
down €30,189 (-51.5%), from €58,660 to €28,471
- Cash +€24,172
up €24,172 (+40.1%), from €60,302 to €84,474
mainly Depreciation (+€38,676) and Deferred charges and accrued income (+€30,189)
- Receivables within one year +€10,000
new in 2025: €10,000
- Debts after one year -€27,480
down €27,480 (-13.7%), from €199,861 to €172,382
- Profit (loss) carried forward -€15,529
down €15,529 (-30.8%), from €50,439 to €34,910
- Trade debts +€9,407
up €9,407 (+214.4%), from €4,387 to €13,794
- Reserves -€4,604
down €4,604 (-30.1%), from €15,288 to €10,684
of which Tax-exempt reserves: -€4,604
- Gross operating margin -€52,456
down €52,456 (-66.2%), from €79,264 to €26,808
- Depreciation +€11,938
up €11,938 (+44.6%), from €26,738 to €38,676
- Taxes -€9,755
down €9,755 (-100.0%), from €9,755 to €0
- Staff costs +€2,888
new in 2025: €2,888
- Financial charges -€1,294
down €1,294 (-16.6%), from €7,806 to €6,512
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 | €388,685 | €355,742 | -€32,943 | -8.5% |
| Fixed assets | 21/28 | €249,723 | €212,797 | -€36,926 | -14.8% |
| Tangible fixed assets | 22/27 | €249,723 | €212,797 | -€36,926 | -14.8% |
| Land and buildings | 22 | €35,956 | €31,607 | -€4,349 | -12.1% |
| Furniture and vehicles | 24 | €213,767 | €181,189 | -€32,578 | -15.2% |
| Current assets | 29/58 | €138,962 | €142,945 | +€3,983 | +2.9% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,302 | €84,474 | +€24,172 | +40.1% |
| Deferred charges and accrued income | 490/1 | €58,660 | €28,471 | -€30,189 | -51.5% |
| Total equity and liabilities | 10/49 | €388,685 | €355,742 | -€32,943 | -8.5% |
| Equity | 10/15 | €84,327 | €64,193 | -€20,133 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,288 | €10,684 | -€4,604 | -30.1% |
| Tax-exempt reserves | 132 | €13,428 | €8,824 | -€4,604 | -34.3% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,439 | €34,910 | -€15,529 | -30.8% |
| Provisions and deferred taxes | 16 | €4,476 | €2,941 | -€1,535 | -34.3% |
| Deferred taxes | 168 | €4,476 | €2,941 | -€1,535 | -34.3% |
| Amounts payable | 17/49 | €299,882 | €288,607 | -€11,275 | -3.8% |
| Amounts payable after more than one year | 17 | €199,861 | €172,382 | -€27,480 | -13.7% |
| Financial debts | 170/4 | €199,861 | €172,382 | -€27,480 | -13.7% |
| Amounts payable within one year | 42/48 | €71,528 | €84,093 | +€12,565 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €26,565 | €29,728 | +€3,163 | +11.9% |
| Trade debts | 44 | €4,387 | €13,794 | +€9,407 | +214.4% |
| Suppliers | 440/4 | €4,387 | €13,794 | +€9,407 | +214.4% |
| Taxes, remuneration and social security | 45 | €10,055 | €10,750 | +€696 | +6.9% |
| Taxes | 450/3 | €10,055 | €9,755 | -€300 | -3.0% |
| Remuneration and social security | 454/9 | - | €996 | +€996 | |
| Other amounts payable | 47/48 | €30,522 | €29,822 | -€700 | -2.3% |
| Accrued charges and deferred income | 492/3 | €28,493 | €32,132 | +€3,639 | +12.8% |
| Remuneration, social security and pensions | 62 | - | €2,888 | +€2,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,738 | €38,676 | +€11,938 | +44.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €79,264 | €26,808 | -€52,456 | -66.2% |
| Operating profit (loss) | 9901 | €52,138 | -€15,156 | -€67,295 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,806 | €6,512 | -€1,294 | -16.6% |
| Recurring financial charges | 65 | €7,806 | €6,512 | -€1,294 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €44,333 | -€21,668 | -€66,001 | |
| Transfer from deferred taxes | 780 | €1,583 | €1,535 | -€48 | -3.0% |
| Income taxes | 67/77 | €9,755 | €0 | -€9,755 | -100.0% |
| Profit (loss) for the period | 9904 | €36,161 | -€20,133 | -€56,294 | |
| Transfer from tax-exempt reserves | 789 | €4,748 | €4,604 | -€144 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,909 | -€15,529 | -€56,438 |
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.