XPLAN: 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.
XPLAN
Largest movements
- Tangible fixed assets +€27,794
up €27,794 (+54.5%), from €50,964 to €78,758
of which Leasing and similar rights: +€34,484
- Cash +€26,819
up €26,819 (+40.8%), from €65,741 to €92,560
mainly Net result for the year (+€32,246) and Debts after one year (+€25,541)
- Receivables within one year -€3,471
down €3,471 (-12.8%), from €27,176 to €23,705
of which Other amounts receivable: -€7,550
- Reserves +€32,246
up €32,246 (+34.5%), from €93,565 to €125,811
- Debts after one year +€25,541
up €25,541 (+805%), from €3,174 to €28,715
- Other debts -€7,532
down €7,532 (-100%), from €7,532 to €0
- Current portion of long-term debt +€3,967
up €3,967 (+78.4%), from €5,063 to €9,030
- Trade debts -€2,323
down €2,323 (-33.0%), from €7,043 to €4,720
- Gross operating margin +€24,250
up €24,250 (+34.2%), from €70,945 to €95,195
- Taxes +€5,455
up €5,455 (+73.8%), from €7,389 to €12,844
- Depreciation -€2,201
down €2,201 (-12.5%), from €17,602 to €15,401
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 | €143,881 | €196,519 | +€52,638 | +36.6% |
| Fixed assets | 21/28 | €50,964 | €78,758 | +€27,794 | +54.5% |
| Tangible fixed assets | 22/27 | €50,964 | €78,758 | +€27,794 | +54.5% |
| Plant, machinery and equipment | 23 | €12,872 | €11,569 | -€1,302 | -10.1% |
| Furniture and vehicles | 24 | €2,883 | €1,824 | -€1,058 | -36.7% |
| Leasing and similar rights | 25 | €12,984 | €47,468 | +€34,484 | +266% |
| Other tangible fixed assets | 26 | €22,225 | €17,897 | -€4,329 | -19.5% |
| Current assets | 29/58 | €92,917 | €117,761 | +€24,844 | +26.7% |
| Amounts receivable within one year | 40/41 | €27,176 | €23,705 | -€3,471 | -12.8% |
| Trade receivables | 40 | €15,000 | €19,079 | +€4,079 | +27.2% |
| Other amounts receivable | 41 | €12,176 | €4,627 | -€7,550 | -62.0% |
| Cash at bank and in hand | 54/58 | €65,741 | €92,560 | +€26,819 | +40.8% |
| Deferred charges and accrued income | 490/1 | - | €1,496 | +€1,496 | |
| Total equity and liabilities | 10/49 | €143,881 | €196,519 | +€52,638 | +36.6% |
| Equity | 10/15 | €99,765 | €132,011 | +€32,246 | +32.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,565 | €125,811 | +€32,246 | +34.5% |
| Distributable reserves | 133 | €93,565 | €125,811 | +€32,246 | +34.5% |
| Amounts payable | 17/49 | €44,116 | €64,508 | +€20,392 | +46.2% |
| Amounts payable after more than one year | 17 | €3,174 | €28,715 | +€25,541 | +805% |
| Financial debts | 170/4 | €3,174 | €28,715 | +€25,541 | +805% |
| Amounts payable within one year | 42/48 | €40,942 | €35,793 | -€5,149 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €5,063 | €9,030 | +€3,967 | +78.4% |
| Trade debts | 44 | €7,043 | €4,720 | -€2,323 | -33.0% |
| Suppliers | 440/4 | €7,043 | €4,720 | -€2,323 | -33.0% |
| Taxes, remuneration and social security | 45 | €21,304 | €22,044 | +€740 | +3.5% |
| Taxes | 450/3 | €17,676 | €18,208 | +€532 | +3.0% |
| Remuneration and social security | 454/9 | €3,628 | €3,835 | +€208 | +5.7% |
| Other amounts payable | 47/48 | €7,532 | €0 | -€7,532 | -100% |
| Non-recurring operating income | 76A | - | €15,883 | +€15,883 | |
| Remuneration, social security and pensions | 62 | €32,216 | €31,619 | -€597 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,602 | €15,401 | -€2,201 | -12.5% |
| Other operating charges | 640/8 | €1,108 | €1,824 | +€717 | +64.7% |
| Gross operating margin | 9900 | €70,945 | €95,195 | +€24,250 | +34.2% |
| Operating profit (loss) | 9901 | €20,020 | €46,351 | +€26,331 | +132% |
| Financial charges | 65/66B | €954 | €1,261 | +€307 | +32.2% |
| Recurring financial charges | 65 | €954 | €1,261 | +€307 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €19,066 | €45,090 | +€26,024 | +136% |
| Income taxes | 67/77 | €7,389 | €12,844 | +€5,455 | +73.8% |
| Profit (loss) for the period | 9904 | €11,677 | €32,246 | +€20,569 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €11,677 | €32,246 | +€20,569 | +176% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.