XPLAIN 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.
XPLAIN CONSULTING
Largest movements
- Cash +€115,738
up €115,738 (+23.9%), from €485,075 to €600,813
mainly Net result for the year (+€137,273) and Tax, wage and social debts (+€58,081)
- Tangible fixed assets +€34,274
up €34,274 (+430%), from €7,962 to €42,236
of which Furniture and vehicles: +€34,601
- Receivables within one year -€6,678
no longer reported in 2025 (was €6,678)
of which Other amounts receivable: -€6,534
- Reserves +€80,000
up €80,000 (+20.3%), from €393,860 to €473,860
of which Distributable reserves: +€80,000
- Tax, wage and social debts +€58,081
up €58,081 (+287%), from €20,208 to €78,290
- Profit (loss) carried forward +€7,273
up €7,273 (+39.1%), from €18,600 to €25,873
- Gross operating margin +€46,610
up €46,610 (+29.1%), from €160,193 to €206,803
- Taxes +€16,034
up €16,034 (+36.9%), from €43,466 to €59,500
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 | €501,436 | €645,882 | +€144,446 | +28.8% |
| Fixed assets | 21/28 | €7,962 | €42,236 | +€34,274 | +430% |
| Tangible fixed assets | 22/27 | €7,962 | €42,236 | +€34,274 | +430% |
| Plant, machinery and equipment | 23 | €962 | €635 | -€327 | -34.0% |
| Furniture and vehicles | 24 | €7,000 | €41,601 | +€34,601 | +494% |
| Current assets | 29/58 | €493,474 | €603,646 | +€110,172 | +22.3% |
| Amounts receivable within one year | 40/41 | €6,678 | - | -€6,678 | |
| Trade receivables | 40 | €144 | - | -€144 | |
| Other amounts receivable | 41 | €6,534 | - | -€6,534 | |
| Cash at bank and in hand | 54/58 | €485,075 | €600,813 | +€115,738 | +23.9% |
| Deferred charges and accrued income | 490/1 | €1,721 | €2,833 | +€1,112 | +64.6% |
| Total equity and liabilities | 10/49 | €501,436 | €645,882 | +€144,446 | +28.8% |
| Equity | 10/15 | €424,860 | €512,133 | +€87,273 | +20.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €393,860 | €473,860 | +€80,000 | +20.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €392,000 | €472,000 | +€80,000 | +20.4% |
| Profit (loss) carried forward | 14 | €18,600 | €25,873 | +€7,273 | +39.1% |
| Amounts payable | 17/49 | €76,576 | €133,750 | +€57,174 | +74.7% |
| Amounts payable within one year | 42/48 | €76,576 | €133,750 | +€57,174 | +74.7% |
| Trade debts | 44 | €1,440 | €2,611 | +€1,171 | +81.3% |
| Suppliers | 440/4 | €1,440 | €2,611 | +€1,171 | +81.3% |
| Taxes, remuneration and social security | 45 | €20,208 | €78,290 | +€58,081 | +287% |
| Taxes | 450/3 | €20,208 | €78,290 | +€58,081 | +287% |
| Other amounts payable | 47/48 | €54,928 | €52,849 | -€2,078 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,646 | €9,506 | -€1,140 | -10.7% |
| Other operating charges | 640/8 | - | €108 | +€108 | |
| Gross operating margin | 9900 | €160,193 | €206,803 | +€46,610 | +29.1% |
| Operating profit (loss) | 9901 | €149,547 | €197,188 | +€47,641 | +31.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €749 | €416 | -€333 | -44.4% |
| Recurring financial charges | 65 | €749 | €416 | -€333 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €148,798 | €196,772 | +€47,974 | +32.2% |
| Income taxes | 67/77 | €43,466 | €59,500 | +€16,034 | +36.9% |
| Profit (loss) for the period | 9904 | €105,332 | €137,273 | +€31,941 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,332 | €137,273 | +€31,941 | +30.3% |
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 19 October 2026 via checked.be.