XPlusConsultants: 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.
What changed
XPlusConsultants
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€1.1m
31-12-2024 · €982,146+€80,743
Equity
€4.7m
31-12-2024 · €3.6m+€1.1m
Cash
€1.8m
31-12-2024 · €1.6m+€180,454
Balance sheet total
€7.8m
31-12-2024 · €6.4m+€1.5m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+28.6%), from €4.2m to €5.3m
of which Other amounts receivable: +€1.1m
- Cash +€180,454
up €180,454 (+11.1%), from €1.6m to €1.8m
mainly Net result for the year (+€1.1m) and Trade debts (+€461,668)
Equity and liabilities
- Reserves +€1.1m
up €1.1m (+29.6%), from €3.6m to €4.7m
of which Distributable reserves: +€1.1m
- Trade debts +€461,668
up €461,668 (+33.6%), from €1.4m to €1.8m
Income statement
- Goods and materials +€947,069
up €947,069 (+8.0%), from €11.9m to €12.8m
- Services and other goods -€469,399
down €469,399 (-13.1%), from €3.6m to €3.1m
- Other operating income +€199,614
up €199,614 (+104.3%), from €191,362 to €390,976
- Turnover +€183,247
up €183,247 (+1.1%), from €17.2m to €17.4m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€982,146
Turnover
+€183,247
Other operating income
+€199,614
Goods and materials
-€947,069
Services and other goods
+€469,399
Staff costs
-€130,959
Depreciation
+€33,104
Other operating charges
-€5,809
Other operating items
+€73,752
Financial income
+€39,359
Financial charges
+€847
Taxes
+€165,257
Result 31-12-2025
€1.1m
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€317,174
Investment
-€136,719
Financing
€0
Cash 31-12-2024
€1.6m
From operations (derived)
+€317,174
Net result for the year
+€1.1m
Depreciation
+€49,114
Receivables after one year
+€18,667
Receivables within one year
-€1.2m
Deferred charges and accrued income
-€19,403
Trade debts
+€461,668
Tax, wage and social debts
-€42,972
Other debts
-€77,296
Accrued charges and deferred income
+€54,886
Investment (derived)
-€136,719
Investment in fixed assets (net)
-€136,719
Cash 31-12-2025
€1.8m
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,363,738 | €7,822,913 | +€1.5m | +22.9% |
| Fixed assets | 21/28 | €472,661 | €560,266 | +€87,605 | +18.5% |
| Intangible fixed assets | 21 | €66,132 | €143,625 | +€77,493 | +117.2% |
| Tangible fixed assets | 22/27 | €12 | €8,935 | +€8,922 | +71494.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €12 | €8,935 | +€8,922 | +71494.3% |
| Financial fixed assets | 28 | €406,516 | €407,706 | +€1,190 | +0.3% |
| Affiliated companies | 280/1 | €393,720 | €393,720 | = | 0.0% |
| Participating interests | 280 | €393,720 | €393,720 | = | 0.0% |
| Other financial fixed assets | 284/8 | €12,796 | €13,986 | +€1,190 | +9.3% |
| Amounts receivable and cash guarantees | 285/8 | €12,796 | €13,986 | +€1,190 | +9.3% |
| Current assets | 29/58 | €5,891,077 | €7,262,647 | +€1.4m | +23.3% |
| Amounts receivable after more than one year | 29 | €18,667 | €0 | -€18,667 | -100.0% |
| Other amounts receivable | 291 | €18,667 | €0 | -€18,667 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,159,297 | €5,349,677 | +€1.2m | +28.6% |
| Trade receivables | 40 | €2,592,343 | €2,650,848 | +€58,505 | +2.3% |
| Other amounts receivable | 41 | €1,566,953 | €2,698,828 | +€1.1m | +72.2% |
| Cash at bank and in hand | 54/58 | €1,631,190 | €1,811,644 | +€180,454 | +11.1% |
| Deferred charges and accrued income | 490/1 | €81,924 | €101,326 | +€19,403 | +23.7% |
| Total equity and liabilities | 10/49 | €6,363,738 | €7,822,913 | +€1.5m | +22.9% |
| Equity | 10/15 | €3,601,110 | €4,663,999 | +€1.1m | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,594,910 | €4,657,799 | +€1.1m | +29.6% |
| 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 | €3,593,050 | €4,655,939 | +€1.1m | +29.6% |
| Amounts payable | 17/49 | €2,762,628 | €3,158,914 | +€396,287 | +14.3% |
| Amounts payable within one year | 42/48 | €2,762,628 | €3,104,028 | +€341,400 | +12.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €1,374,451 | €1,836,118 | +€461,668 | +33.6% |
| Suppliers | 440/4 | €1,374,451 | €1,836,118 | +€461,668 | +33.6% |
| Taxes, remuneration and social security | 45 | €438,167 | €395,195 | -€42,972 | -9.8% |
| Taxes | 450/3 | €311,377 | €261,345 | -€50,031 | -16.1% |
| Remuneration and social security | 454/9 | €126,790 | €133,850 | +€7,060 | +5.6% |
| Other amounts payable | 47/48 | €900,010 | €822,715 | -€77,296 | -8.6% |
| Accrued charges and deferred income | 492/3 | €0 | €54,886 | +€54,886 | |
| Operating income | 70/76A | €17,431,373 | €17,873,863 | +€442,490 | +2.5% |
| Turnover | 70 | €17,184,741 | €17,367,989 | +€183,247 | +1.1% |
| Own construction capitalised | 72 | €49,960 | €114,898 | +€64,938 | +130.0% |
| Other operating income | 74 | €191,362 | €390,976 | +€199,614 | +104.3% |
| Non-recurring operating income | 76A | €5,309 | €0 | -€5,309 | -100.0% |
| Operating charges | 60/66A | €16,176,457 | €16,743,667 | +€567,210 | +3.5% |
| Goods for resale, raw materials and consumables | 60 | €11,894,468 | €12,841,537 | +€947,069 | +8.0% |
| Purchases | 600/8 | €11,894,468 | €12,841,537 | +€947,069 | +8.0% |
| Services and other goods | 61 | €3,588,042 | €3,118,643 | -€469,399 | -13.1% |
| Remuneration, social security and pensions | 62 | €596,638 | €727,597 | +€130,959 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,218 | €49,114 | -€33,104 | -40.3% |
| Other operating charges | 640/8 | €968 | €6,777 | +€5,809 | +600.4% |
| Non-recurring operating charges | 66A | €14,123 | €0 | -€14,123 | -100.0% |
| Operating profit (loss) | 9901 | €1,254,916 | €1,130,196 | -€124,720 | -9.9% |
| Financial income | 75/76B | €29,935 | €69,294 | +€39,359 | +131.5% |
| Recurring financial income | 75 | €29,935 | €69,294 | +€39,359 | +131.5% |
| Income from current assets | 751 | €29,935 | €69,294 | +€39,359 | +131.5% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €6,609 | €5,762 | -€847 | -12.8% |
| Recurring financial charges | 65 | €6,609 | €5,762 | -€847 | -12.8% |
| Debt charges | 650 | €0 | €2,242 | +€2,242 | |
| Other financial charges | 652/9 | €6,609 | €3,520 | -€3,089 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €1,278,242 | €1,193,728 | -€84,514 | -6.6% |
| Income taxes | 67/77 | €296,096 | €130,839 | -€165,257 | -55.8% |
| Taxes | 670/3 | €296,096 | €426,208 | +€130,112 | +43.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €295,369 | +€295,369 | |
| Profit (loss) for the period | 9904 | €982,146 | €1,062,889 | +€80,743 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €982,146 | €1,062,889 | +€80,743 | +8.2% |
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 6 October 2026 via checked.be.