XpertCompta & Tax: 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.
XpertCompta & Tax
Largest movements
- Receivables within one year +€96,328
up €96,328 (+214%), from €45,038 to €141,366
of which Other amounts receivable: +€67,423
- Cash -€4,143
down €4,143 (-19.7%), from €21,061 to €16,918
mainly Receivables within one year (-€96,328) and Deferred charges and accrued income (-€0)
- Profit (loss) carried forward +€61,189
up €61,189 (+122%), from €50,177 to €111,366
- Tax, wage and social debts +€24,653
up €24,653 (+175%), from €14,086 to €38,739
- Trade debts +€5,439
up €5,439 (+312%), from €1,741 to €7,180
- Gross operating margin +€15,422
up €15,422 (+23.6%), from €65,409 to €80,830
- Taxes +€2,974
up €2,974 (+23.7%), from €12,544 to €15,518
- Other operating charges -€2,240
down €2,240 (-97.5%), from €2,299 to €59
- Financial charges +€2,069
up €2,069 (+3,427%), from €60 to €2,130
- Staff costs +€1,030
new in 2025: €1,030
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 | €67,004 | €158,284 | +€91,281 | +136% |
| Fixed assets | 21/28 | €905 | - | -€905 | |
| Intangible fixed assets | 21 | €905 | - | -€905 | |
| Current assets | 29/58 | €66,099 | €158,284 | +€92,186 | +139% |
| Amounts receivable within one year | 40/41 | €45,038 | €141,366 | +€96,328 | +214% |
| Trade receivables | 40 | €30,100 | €59,005 | +€28,905 | +96.0% |
| Other amounts receivable | 41 | €14,939 | €82,362 | +€67,423 | +451% |
| Cash at bank and in hand | 54/58 | €21,061 | €16,918 | -€4,143 | -19.7% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €67,004 | €158,284 | +€91,281 | +136% |
| Equity | 10/15 | €51,177 | €112,366 | +€61,189 | +120% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,177 | €111,366 | +€61,189 | +122% |
| Amounts payable | 17/49 | €15,827 | €45,919 | +€30,092 | +190% |
| Amounts payable within one year | 42/48 | €15,827 | €45,919 | +€30,092 | +190% |
| Trade debts | 44 | €1,741 | €7,180 | +€5,439 | +312% |
| Suppliers | 440/4 | €1,741 | €7,180 | +€5,439 | +312% |
| Taxes, remuneration and social security | 45 | €14,086 | €38,739 | +€24,653 | +175% |
| Taxes | 450/3 | €14,086 | €38,739 | +€24,653 | +175% |
| Remuneration, social security and pensions | 62 | - | €1,030 | +€1,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €905 | +€577 | +176% |
| Other operating charges | 640/8 | €2,299 | €59 | -€2,240 | -97.5% |
| Gross operating margin | 9900 | €65,409 | €80,830 | +€15,422 | +23.6% |
| Operating profit (loss) | 9901 | €62,782 | €78,836 | +€16,054 | +25.6% |
| Financial charges | 65/66B | €60 | €2,130 | +€2,069 | +3,427% |
| Recurring financial charges | 65 | €60 | €2,130 | +€2,069 | +3,427% |
| Profit (loss) for the period before taxes | 9903 | €62,721 | €76,706 | +€13,985 | +22.3% |
| Income taxes | 67/77 | €12,544 | €15,518 | +€2,974 | +23.7% |
| Profit (loss) for the period | 9904 | €50,177 | €61,189 | +€11,012 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,177 | €61,189 | +€11,012 | +21.9% |
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 31 October 2026 via checked.be.