Xpertease Consulting: 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.
Xpertease Consulting
Largest movements
- Current investments +€190,000
new in 2025: €190,000
- Cash -€62,856
down €62,856 (-53.8%), from €116,917 to €54,062
mainly Current investments (-€190,000)
- Receivables within one year -€14,249
down €14,249 (-81.3%), from €17,516 to €3,267
- Reserves +€80,780
new in 2025: €80,780
- Tax, wage and social debts +€28,346
up €28,346 (+101%), from €28,039 to €56,385
- Gross operating margin +€14,295
up €14,295 (+14.3%), from €100,131 to €114,427
- Taxes +€11,879
up €11,879 (+60.7%), from €19,570 to €31,449
- Financial income +€1,161
new in 2025: €1,161
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 | €139,069 | €249,688 | +€110,619 | +79.5% |
| Fixed assets | 21/28 | €4,636 | €2,359 | -€2,276 | -49.1% |
| Tangible fixed assets | 22/27 | €4,636 | €2,359 | -€2,276 | -49.1% |
| Furniture and vehicles | 24 | €4,636 | €2,359 | -€2,276 | -49.1% |
| Current assets | 29/58 | €134,434 | €247,329 | +€112,895 | +84.0% |
| Amounts receivable within one year | 40/41 | €17,516 | €3,267 | -€14,249 | -81.3% |
| Trade receivables | 40 | €17,516 | €3,267 | -€14,249 | -81.3% |
| Current investments | 50/53 | - | €190,000 | +€190,000 | |
| Cash at bank and in hand | 54/58 | €116,917 | €54,062 | -€62,856 | -53.8% |
| Total equity and liabilities | 10/49 | €139,069 | €249,688 | +€110,619 | +79.5% |
| Equity | 10/15 | €106,321 | €187,101 | +€80,780 | +76.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €80,780 | +€80,780 | |
| Distributable reserves | 133 | - | €80,780 | +€80,780 | |
| Profit (loss) carried forward | 14 | €103,321 | €103,321 | = | 0.0% |
| Amounts payable | 17/49 | €32,748 | €62,587 | +€29,839 | +91.1% |
| Amounts payable within one year | 42/48 | €32,748 | €62,587 | +€29,839 | +91.1% |
| Trade debts | 44 | €17 | €656 | +€639 | +3,757% |
| Suppliers | 440/4 | €17 | €656 | +€639 | +3,757% |
| Taxes, remuneration and social security | 45 | €28,039 | €56,385 | +€28,346 | +101% |
| Taxes | 450/3 | €28,039 | €56,385 | +€28,346 | +101% |
| Other amounts payable | 47/48 | €4,692 | €5,546 | +€854 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076 | €2,276 | +€200 | +9.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €100,131 | €114,427 | +€14,295 | +14.3% |
| Operating profit (loss) | 9901 | €97,668 | €111,751 | +€14,083 | +14.4% |
| Financial income | 75/76B | - | €1,161 | +€1,161 | |
| Recurring financial income | 75 | - | €1,161 | +€1,161 | |
| Financial charges | 65/66B | €27 | €682 | +€655 | +2,415% |
| Recurring financial charges | 65 | €27 | €682 | +€655 | +2,415% |
| Profit (loss) for the period before taxes | 9903 | €97,641 | €112,229 | +€14,589 | +14.9% |
| Income taxes | 67/77 | €19,570 | €31,449 | +€11,879 | +60.7% |
| Profit (loss) for the period | 9904 | €78,071 | €80,780 | +€2,709 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,071 | €80,780 | +€2,709 | +3.5% |
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.