XpertINtalent: 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.
XpertINtalent
Largest movements
- Receivables within one year +€22,230
up €22,230 (+32.1%), from €69,166 to €91,397
of which Other amounts receivable: +€21,305
- Cash -€21,186
down €21,186 (-47.8%), from €44,335 to €23,149
mainly Receivables within one year (-€22,230) and Net result for the year (-€21,171)
- Receivables after one year -€15,000
down €15,000 (-38.5%), from €39,000 to €24,000
- Profit (loss) carried forward -€21,171
down €21,171 (-19.9%), from €106,291 to €85,119
- Tax, wage and social debts +€9,370
up €9,370 (+25.6%), from €36,577 to €45,947
of which Remuneration and social security: +€15,000
- Trade debts -€2,645
down €2,645 (-23.0%), from €11,501 to €8,856
- Gross operating margin -€16,295
down €16,295 (-70.0%), from €23,274 to €6,979
- Taxes -€5,629
down €5,629 (-95.8%), from €5,878 to €249
- Other operating charges -€965
no longer reported in 2025 (was €965)
- Financial charges -€862
down €862 (-34.4%), from €2,508 to €1,646
- Financial income +€331
new in 2025: €331
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 | €156,764 | €141,422 | -€15,342 | -9.8% |
| Fixed assets | 21/28 | €4,263 | €2,876 | -€1,386 | -32.5% |
| Tangible fixed assets | 22/27 | €4,263 | €2,876 | -€1,386 | -32.5% |
| Furniture and vehicles | 24 | €4,263 | €2,876 | -€1,386 | -32.5% |
| Current assets | 29/58 | €152,501 | €138,546 | -€13,956 | -9.2% |
| Amounts receivable after more than one year | 29 | €39,000 | €24,000 | -€15,000 | -38.5% |
| Other amounts receivable | 291 | €39,000 | €24,000 | -€15,000 | -38.5% |
| Amounts receivable within one year | 40/41 | €69,166 | €91,397 | +€22,230 | +32.1% |
| Trade receivables | 40 | €13,983 | €14,909 | +€926 | +6.6% |
| Other amounts receivable | 41 | €55,183 | €76,488 | +€21,305 | +38.6% |
| Cash at bank and in hand | 54/58 | €44,335 | €23,149 | -€21,186 | -47.8% |
| Total equity and liabilities | 10/49 | €156,764 | €141,422 | -€15,342 | -9.8% |
| Equity | 10/15 | €107,791 | €86,619 | -€21,171 | -19.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,291 | €85,119 | -€21,171 | -19.9% |
| Amounts payable | 17/49 | €48,973 | €54,803 | +€5,829 | +11.9% |
| Amounts payable within one year | 42/48 | €48,078 | €54,803 | +€6,724 | +14.0% |
| Trade debts | 44 | €11,501 | €8,856 | -€2,645 | -23.0% |
| Suppliers | 440/4 | €11,501 | €8,856 | -€2,645 | -23.0% |
| Taxes, remuneration and social security | 45 | €36,577 | €45,947 | +€9,370 | +25.6% |
| Taxes | 450/3 | €26,577 | €20,947 | -€5,630 | -21.2% |
| Remuneration and social security | 454/9 | €10,000 | €25,000 | +€15,000 | +150% |
| Accrued charges and deferred income | 492/3 | €895 | - | -€895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,259 | €1,386 | +€128 | +10.1% |
| Other operating charges | 640/8 | €965 | - | -€965 | |
| Non-recurring operating charges | 66A | - | €25,200 | +€25,200 | |
| Gross operating margin | 9900 | €23,274 | €6,979 | -€16,295 | -70.0% |
| Operating profit (loss) | 9901 | €21,050 | -€19,608 | -€40,658 | |
| Financial income | 75/76B | - | €331 | +€331 | |
| Recurring financial income | 75 | - | €331 | +€331 | |
| Financial charges | 65/66B | €2,508 | €1,646 | -€862 | -34.4% |
| Recurring financial charges | 65 | €2,508 | €1,646 | -€862 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €18,542 | -€20,923 | -€39,465 | |
| Income taxes | 67/77 | €5,878 | €249 | -€5,629 | -95.8% |
| Profit (loss) for the period | 9904 | €12,664 | -€21,171 | -€33,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,664 | -€21,171 | -€33,835 |
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 13 October 2026 via checked.be.