XPS CONSEILS & SERVICES: 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.
XPS CONSEILS & SERVICES
Largest movements
- Receivables within one year +€17,962
up €17,962 (+49.9%), from €36,024 to €53,986
of which Other amounts receivable: +€9,688
- Cash +€10,157
up €10,157 (+11.1%), from €91,209 to €101,366
mainly Net result for the year (+€11,194) and Depreciation (+€9,965)
- Tangible fixed assets -€8,850
down €8,850 (-32.1%), from €27,607 to €18,757
of which Furniture and vehicles: -€8,007
- Reserves +€9,528
up €9,528 (+6.3%), from €150,495 to €160,023
- Trade debts +€6,586
up €6,586 (+2,423%), from €272 to €6,858
- Tax, wage and social debts +€3,288
up €3,288 (+70.8%), from €4,644 to €7,932
- Purchases and services +€10,986
up €10,986 (+9.2%), from €118,824 to €129,809
- Taxes -€10,535
down €10,535 (-64.8%), from €16,260 to €5,725
- Gross operating margin -€7,898
down €7,898 (-12.0%), from €65,703 to €57,805
- Turnover +€3,088
up €3,088 (+1.7%), from €184,527 to €187,615
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 | €158,048 | €177,517 | +€19,468 | +12.3% |
| Fixed assets | 21/28 | €29,107 | €20,257 | -€8,850 | -30.4% |
| Tangible fixed assets | 22/27 | €27,607 | €18,757 | -€8,850 | -32.1% |
| Furniture and vehicles | 24 | €19,639 | €11,632 | -€8,007 | -40.8% |
| Other tangible fixed assets | 26 | €7,968 | €7,124 | -€844 | -10.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €128,942 | €157,260 | +€28,318 | +22.0% |
| Amounts receivable within one year | 40/41 | €36,024 | €53,986 | +€17,962 | +49.9% |
| Trade receivables | 40 | €29,926 | €38,200 | +€8,274 | +27.6% |
| Other amounts receivable | 41 | €6,098 | €15,786 | +€9,688 | +159% |
| Cash at bank and in hand | 54/58 | €91,209 | €101,366 | +€10,157 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,709 | €1,907 | +€199 | +11.6% |
| Total equity and liabilities | 10/49 | €158,048 | €177,517 | +€19,468 | +12.3% |
| Equity | 10/15 | €151,495 | €161,023 | +€9,528 | +6.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €150,495 | €160,023 | +€9,528 | +6.3% |
| Distributable reserves | 133 | €150,495 | €160,023 | +€9,528 | +6.3% |
| Amounts payable | 17/49 | €6,553 | €16,493 | +€9,940 | +152% |
| Amounts payable within one year | 42/48 | €6,553 | €16,493 | +€9,940 | +152% |
| Trade debts | 44 | €272 | €6,858 | +€6,586 | +2,423% |
| Suppliers | 440/4 | €272 | €6,858 | +€6,586 | +2,423% |
| Taxes, remuneration and social security | 45 | €4,644 | €7,932 | +€3,288 | +70.8% |
| Taxes | 450/3 | €4,644 | €7,932 | +€3,288 | +70.8% |
| Other amounts payable | 47/48 | €1,638 | €1,704 | +€66 | +4.0% |
| Turnover | 70 | €184,527 | €187,615 | +€3,088 | +1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,824 | €129,809 | +€10,986 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,812 | €9,965 | +€1,153 | +13.1% |
| Other operating charges | 640/8 | €837 | €828 | -€10 | -1.2% |
| Non-recurring operating charges | 66A | - | €30,000 | +€30,000 | |
| Gross operating margin | 9900 | €65,703 | €57,805 | -€7,898 | -12.0% |
| Operating profit (loss) | 9901 | €56,054 | €17,012 | -€39,042 | -69.6% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €169 | €104 | -€65 | -38.4% |
| Recurring financial charges | 65 | €169 | €104 | -€65 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €55,885 | €16,919 | -€38,966 | -69.7% |
| Income taxes | 67/77 | €16,260 | €5,725 | -€10,535 | -64.8% |
| Profit (loss) for the period | 9904 | €39,625 | €11,194 | -€28,430 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,625 | €11,194 | -€28,430 | -71.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.