Xplicite: what changed
Two fiscal 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.
Xplicite
Largest movements
- Cash +€242,352
up €242,352 (+345.4%), from €70,165 to €312,517
mainly Other debts (+€316,384) and Net result for the year (+€241,670)
- Receivables within one year -€33,724
down €33,724 (-18.0%), from €187,658 to €153,935
of which Trade receivables: -€50,228
- Tangible fixed assets -€33,246
down €33,246 (-27.5%), from €120,732 to €87,487
- Other debts +€316,384
up €316,384 (+1279.4%), from €24,729 to €341,114
- Reserves -€73,430
down €73,430 (-38.0%), from €193,149 to €119,719
- Contributions -€49,999
down €49,999 (-100.0%), from €50,000 to €1
- Debts after one year -€11,507
down €11,507 (-56.3%), from €20,428 to €8,921
- Trade debts -€10,779
down €10,779 (-41.3%), from €26,108 to €15,329
- Gross operating margin +€283,961
up €283,961 (+113.8%), from €249,535 to €533,495
- Taxes +€73,159
up €73,159 (+16995.1%), from €430 to €73,589
- Staff costs -€22,739
down €22,739 (-11.3%), from €201,415 to €178,676
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.
Cash bridge derived
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 | €392,502 | €565,199 | +€172,697 | +44.0% |
| Fixed assets | 21/28 | €130,257 | €97,012 | -€33,246 | -25.5% |
| Tangible fixed assets | 22/27 | €120,732 | €87,487 | -€33,246 | -27.5% |
| Plant, machinery and equipment | 23 | €60,799 | €44,535 | -€16,264 | -26.8% |
| Furniture and vehicles | 24 | €25,519 | €12,748 | -€12,772 | -50.0% |
| Other tangible fixed assets | 26 | €34,414 | €30,204 | -€4,210 | -12.2% |
| Financial fixed assets | 28 | €9,525 | €9,525 | = | 0.0% |
| Current assets | 29/58 | €262,245 | €468,187 | +€205,942 | +78.5% |
| Amounts receivable within one year | 40/41 | €187,658 | €153,935 | -€33,724 | -18.0% |
| Trade receivables | 40 | €187,658 | €137,430 | -€50,228 | -26.8% |
| Other amounts receivable | 41 | - | €16,504 | +€16,504 | |
| Cash at bank and in hand | 54/58 | €70,165 | €312,517 | +€242,352 | +345.4% |
| Deferred charges and accrued income | 490/1 | €4,422 | €1,736 | -€2,686 | -60.7% |
| Total equity and liabilities | 10/49 | €392,502 | €565,199 | +€172,697 | +44.0% |
| Equity | 10/15 | €243,149 | €119,720 | -€123,429 | -50.8% |
| Contributions | 10/11 | €50,000 | €1 | -€49,999 | -100.0% |
| Reserves | 13 | €193,149 | €119,719 | -€73,430 | -38.0% |
| Distributable reserves | 133 | €193,149 | €119,719 | -€73,430 | -38.0% |
| Amounts payable | 17/49 | €149,353 | €445,479 | +€296,125 | +198.3% |
| Amounts payable after more than one year | 17 | €20,428 | €8,921 | -€11,507 | -56.3% |
| Financial debts | 170/4 | €20,428 | €8,921 | -€11,507 | -56.3% |
| Amounts payable within one year | 42/48 | €128,926 | €436,558 | +€307,633 | +238.6% |
| Current portion of amounts payable after more than one year | 42 | €11,152 | €11,507 | +€356 | +3.2% |
| Trade debts | 44 | €26,108 | €15,329 | -€10,779 | -41.3% |
| Suppliers | 440/4 | €26,108 | €15,329 | -€10,779 | -41.3% |
| Taxes, remuneration and social security | 45 | €66,937 | €68,608 | +€1,672 | +2.5% |
| Taxes | 450/3 | €37,452 | €51,259 | +€13,807 | +36.9% |
| Remuneration and social security | 454/9 | €29,485 | €17,350 | -€12,135 | -41.2% |
| Other amounts payable | 47/48 | €24,729 | €341,114 | +€316,384 | +1279.4% |
| Remuneration, social security and pensions | 62 | €201,415 | €178,676 | -€22,739 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,650 | €34,646 | -€4,004 | -10.4% |
| Other operating charges | 640/8 | €2,797 | €2,152 | -€644 | -23.0% |
| Gross operating margin | 9900 | €249,535 | €533,495 | +€283,961 | +113.8% |
| Operating profit (loss) | 9901 | €6,673 | €318,021 | +€311,348 | +4665.6% |
| Financial income | 75/76B | €286 | €1,109 | +€823 | +287.2% |
| Recurring financial income | 75 | €286 | €1,109 | +€823 | +287.2% |
| Financial charges | 65/66B | €5,336 | €3,870 | -€1,466 | -27.5% |
| Recurring financial charges | 65 | €5,336 | €3,870 | -€1,466 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €1,623 | €315,260 | +€313,636 | +19318.8% |
| Income taxes | 67/77 | €430 | €73,589 | +€73,159 | +16995.1% |
| Profit (loss) for the period | 9904 | €1,193 | €241,670 | +€240,477 | +20157.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,193 | €241,670 | +€240,477 | +20157.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.