Xpert Medic: 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.
Xpert Medic
Largest movements
- Receivables within one year +€68,818
up €68,818 (+80.7%), from €85,287 to €154,105
of which Trade receivables: +€40,272
- Cash +€11,980
up €11,980 (+7.2%), from €166,343 to €178,323
mainly Net result for the year (+€86,595) and Trade debts (+€13,116)
- Reserves +€79,000
new in 2025: €79,000
- Tax, wage and social debts -€44,505
down €44,505 (-82.3%), from €54,061 to €9,556
- Trade debts +€13,116
up €13,116 (+880.8%), from €1,489 to €14,605
- Advances received +€12,590
up €12,590 (+2331.8%), from €540 to €13,130
- Current portion of long-term debt +€11,771
new in 2025: €11,771
- Gross operating margin -€46,216
down €46,216 (-26.6%), from €173,685 to €127,470
- Taxes -€2,822
down €2,822 (-7.4%), from €38,004 to €35,182
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 | €261,346 | €340,894 | +€79,548 | +30.4% |
| Fixed assets | 21/28 | €9,042 | €7,791 | -€1,251 | -13.8% |
| Tangible fixed assets | 22/27 | €7,947 | €6,696 | -€1,251 | -15.7% |
| Furniture and vehicles | 24 | €6,528 | €4,986 | -€1,542 | -23.6% |
| Other tangible fixed assets | 26 | €1,419 | €1,710 | +€291 | +20.5% |
| Financial fixed assets | 28 | €1,095 | €1,095 | = | 0.0% |
| Current assets | 29/58 | €252,304 | €333,103 | +€80,800 | +32.0% |
| Amounts receivable within one year | 40/41 | €85,287 | €154,105 | +€68,818 | +80.7% |
| Trade receivables | 40 | €49,585 | €89,857 | +€40,272 | +81.2% |
| Other amounts receivable | 41 | €35,702 | €64,248 | +€28,546 | +80.0% |
| Cash at bank and in hand | 54/58 | €166,343 | €178,323 | +€11,980 | +7.2% |
| Deferred charges and accrued income | 490/1 | €674 | €676 | +€2 | +0.3% |
| Total equity and liabilities | 10/49 | €261,346 | €340,894 | +€79,548 | +30.4% |
| Equity | 10/15 | €205,237 | €291,832 | +€86,595 | +42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €79,000 | +€79,000 | |
| Distributable reserves | 133 | - | €79,000 | +€79,000 | |
| Profit (loss) carried forward | 14 | €200,237 | €207,832 | +€7,595 | +3.8% |
| Amounts payable | 17/49 | €56,109 | €49,062 | -€7,047 | -12.6% |
| Amounts payable within one year | 42/48 | €56,090 | €49,062 | -€7,028 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,771 | +€11,771 | |
| Trade debts | 44 | €1,489 | €14,605 | +€13,116 | +880.8% |
| Suppliers | 440/4 | €1,489 | €14,605 | +€13,116 | +880.8% |
| Advances received on contracts in progress | 46 | €540 | €13,130 | +€12,590 | +2331.8% |
| Taxes, remuneration and social security | 45 | €54,061 | €9,556 | -€44,505 | -82.3% |
| Taxes | 450/3 | €54,061 | €9,556 | -€44,505 | -82.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €18 | €0 | -€18 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,109 | €4,605 | +€495 | +12.1% |
| Other operating charges | 640/8 | €0 | €1,392 | +€1,392 | |
| Non-recurring operating charges | 66A | €661 | €0 | -€661 | -100.0% |
| Gross operating margin | 9900 | €173,685 | €127,470 | -€46,216 | -26.6% |
| Operating profit (loss) | 9901 | €168,915 | €121,474 | -€47,442 | -28.1% |
| Financial income | 75/76B | €5 | €948 | +€943 | +19254.1% |
| Recurring financial income | 75 | €5 | €948 | +€943 | +19254.1% |
| Financial charges | 65/66B | €280 | €645 | +€365 | +130.3% |
| Recurring financial charges | 65 | €280 | €645 | +€365 | +130.3% |
| Profit (loss) for the period before taxes | 9903 | €168,640 | €121,777 | -€46,863 | -27.8% |
| Income taxes | 67/77 | €38,004 | €35,182 | -€2,822 | -7.4% |
| Profit (loss) for the period | 9904 | €130,636 | €86,595 | -€44,041 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €130,636 | €86,595 | -€44,041 | -33.7% |
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 8 October 2026 via checked.be.