Xpert Consulting Services: 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.
Xpert Consulting Services
Largest movements
- Current investments +€60,000
up €60,000 (+150%), from €40,000 to €100,000
- Tangible fixed assets -€22,810
down €22,810 (-19.7%), from €115,935 to €93,125
of which Furniture and vehicles: -€25,698
- Cash +€17,032
up €17,032 (+44.2%), from €38,501 to €55,532
mainly Other debts (+€55,922) and Net result for the year (+€50,018)
- Other debts +€55,922
up €55,922 (+4,793%), from €1,167 to €57,089
- Tax, wage and social debts +€12,195
up €12,195 (+103%), from €11,808 to €24,003
- Reserves -€10,841
down €10,841 (-6.3%), from €171,354 to €160,513
- Debts after one year -€4,915
down €4,915 (-27.9%), from €17,589 to €12,674
- Gross operating margin -€9,814
down €9,814 (-9.0%), from €108,981 to €99,167
- Depreciation +€9,627
up €9,627 (+54.4%), from €17,696 to €27,323
- Taxes -€5,132
down €5,132 (-20.6%), from €24,925 to €19,793
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 | €211,029 | €263,368 | +€52,339 | +24.8% |
| Fixed assets | 21/28 | €115,935 | €93,125 | -€22,810 | -19.7% |
| Tangible fixed assets | 22/27 | €115,935 | €93,125 | -€22,810 | -19.7% |
| Plant, machinery and equipment | 23 | €3,720 | €6,608 | +€2,888 | +77.6% |
| Furniture and vehicles | 24 | €112,215 | €86,517 | -€25,698 | -22.9% |
| Current assets | 29/58 | €95,094 | €170,242 | +€75,149 | +79.0% |
| Amounts receivable within one year | 40/41 | €16,593 | €14,710 | -€1,883 | -11.3% |
| Trade receivables | 40 | €14,710 | €14,710 | = | 0.0% |
| Other amounts receivable | 41 | €1,883 | - | -€1,883 | |
| Current investments | 50/53 | €40,000 | €100,000 | +€60,000 | +150% |
| Cash at bank and in hand | 54/58 | €38,501 | €55,532 | +€17,032 | +44.2% |
| Total equity and liabilities | 10/49 | €211,029 | €263,368 | +€52,339 | +24.8% |
| Equity | 10/15 | €174,354 | €163,513 | -€10,841 | -6.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €171,354 | €160,513 | -€10,841 | -6.3% |
| Distributable reserves | 133 | €171,354 | €160,513 | -€10,841 | -6.3% |
| Amounts payable | 17/49 | €36,675 | €99,854 | +€63,180 | +172% |
| Amounts payable after more than one year | 17 | €17,589 | €12,674 | -€4,915 | -27.9% |
| Financial debts | 170/4 | €17,589 | €12,674 | -€4,915 | -27.9% |
| Amounts payable within one year | 42/48 | €19,086 | €87,180 | +€68,095 | +357% |
| Current portion of amounts payable after more than one year | 42 | €4,732 | €4,915 | +€183 | +3.9% |
| Trade debts | 44 | €1,379 | €1,174 | -€205 | -14.8% |
| Suppliers | 440/4 | €1,379 | €1,174 | -€205 | -14.8% |
| Taxes, remuneration and social security | 45 | €11,808 | €24,003 | +€12,195 | +103% |
| Taxes | 450/3 | €11,808 | €24,003 | +€12,195 | +103% |
| Other amounts payable | 47/48 | €1,167 | €57,089 | +€55,922 | +4,793% |
| Non-recurring operating income | 76A | €14,686 | - | -€14,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,696 | €27,323 | +€9,627 | +54.4% |
| Other operating charges | 640/8 | €961 | €1,269 | +€309 | +32.1% |
| Gross operating margin | 9900 | €108,981 | €99,167 | -€9,814 | -9.0% |
| Operating profit (loss) | 9901 | €90,324 | €70,575 | -€19,749 | -21.9% |
| Financial income | 75/76B | €342 | €116 | -€226 | -66.1% |
| Recurring financial income | 75 | €342 | €116 | -€226 | -66.1% |
| Financial charges | 65/66B | €875 | €880 | +€4 | +0.5% |
| Recurring financial charges | 65 | €875 | €880 | +€4 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €89,790 | €69,811 | -€19,979 | -22.3% |
| Income taxes | 67/77 | €24,925 | €19,793 | -€5,132 | -20.6% |
| Profit (loss) for the period | 9904 | €64,865 | €50,018 | -€14,848 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,865 | €50,018 | -€14,848 | -22.9% |
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 18 October 2026 via checked.be.