XPIR: 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.
XPIR
Largest movements
- Receivables after one year -€12,500
down €12,500 (-50.0%), from €25,000 to €12,500
- Cash -€5,773
down €5,773 (-38.9%), from €14,834 to €9,061
mainly Other debts (-€13,306) and Receivables within one year (-€4,457)
- Receivables within one year +€4,457
up €4,457 (+60.6%), from €7,353 to €11,810
of which Trade receivables: +€7,865
- Other debts -€13,306
down €13,306 (-41.6%), from €31,999 to €18,693
- Profit (loss) carried forward -€663
down €663 (-13.8%), from -€4,812 to -€5,475
- Gross operating margin -€508
down €508 (-198%), from -€256 to -€763
- Other operating charges +€54
up €54 (+13.9%), from €387 to €441
- Financial charges +€27
up €27 (+19.3%), from €138 to €165
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 | €47,187 | €33,659 | -€13,528 | -28.7% |
| Current assets | 29/58 | €47,187 | €33,659 | -€13,528 | -28.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Other amounts receivable | 291 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Amounts receivable within one year | 40/41 | €7,353 | €11,810 | +€4,457 | +60.6% |
| Trade receivables | 40 | - | €7,865 | +€7,865 | |
| Other amounts receivable | 41 | €7,353 | €3,945 | -€3,408 | -46.3% |
| Cash at bank and in hand | 54/58 | €14,834 | €9,061 | -€5,773 | -38.9% |
| Deferred charges and accrued income | 490/1 | - | €288 | +€288 | |
| Total equity and liabilities | 10/49 | €47,187 | €33,659 | -€13,528 | -28.7% |
| Equity | 10/15 | €15,188 | €14,525 | -€663 | -4.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,812 | -€5,475 | -€663 | -13.8% |
| Amounts payable | 17/49 | €31,999 | €19,134 | -€12,865 | -40.2% |
| Amounts payable within one year | 42/48 | €31,999 | €19,134 | -€12,865 | -40.2% |
| Trade debts | 44 | - | €441 | +€441 | |
| Suppliers | 440/4 | - | €441 | +€441 | |
| Other amounts payable | 47/48 | €31,999 | €18,693 | -€13,306 | -41.6% |
| Other operating charges | 640/8 | €387 | €441 | +€54 | +13.9% |
| Gross operating margin | 9900 | -€256 | -€763 | -€508 | -198% |
| Operating profit (loss) | 9901 | -€643 | -€1,205 | -€561 | -87.3% |
| Financial income | 75/76B | €701 | €706 | +€6 | +0.8% |
| Recurring financial income | 75 | €701 | €706 | +€6 | +0.8% |
| Financial charges | 65/66B | €138 | €165 | +€27 | +19.3% |
| Recurring financial charges | 65 | €138 | €165 | +€27 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€81 | -€663 | -€582 | -721% |
| Profit (loss) for the period | 9904 | -€81 | -€663 | -€582 | -721% |
| Profit (loss) for the period to be appropriated | 9905 | -€81 | -€663 | -€582 | -721% |
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.