XPT-Engineering: 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.
XPT-Engineering
Largest movements
- Tangible fixed assets -€46,875
down €46,875 (-21.9%), from €214,334 to €167,459
of which Furniture and vehicles: -€26,339
- Financial fixed assets -€35,693
down €35,693 (-13.5%), from €265,138 to €229,445
- Cash +€31,626
up €31,626 (+99.1%), from €31,903 to €63,529
mainly Depreciation (+€54,403) and Net result for the year (+€40,123)
- Receivables within one year -€16,899
down €16,899 (-32.5%), from €52,021 to €35,122
of which Other amounts receivable: -€8,992
- Debts after one year -€43,914
down €43,914 (-23.7%), from €185,222 to €141,308
- Other debts -€34,517
down €34,517 (-72.2%), from €47,800 to €13,283
- Profit (loss) carried forward +€28,048
up €28,048 (+19.8%), from €141,535 to €169,584
- Trade debts -€23,610
down €23,610 (-27.1%), from €87,127 to €63,518
- Financial income +€58,570
up €58,570 (+1514.2%), from €3,868 to €62,438
- Gross operating margin -€23,548
down €23,548 (-30.6%), from €76,974 to €53,426
- Depreciation +€14,396
up €14,396 (+36.0%), from €40,007 to €54,403
- Taxes -€7,205
down €7,205 (-56.1%), from €12,853 to €5,648
- Financial charges +€4,665
up €4,665 (+83.1%), from €5,615 to €10,280
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 | €578,394 | €510,322 | -€68,072 | -11.8% |
| Fixed assets | 21/28 | €479,472 | €396,904 | -€82,568 | -17.2% |
| Tangible fixed assets | 22/27 | €214,334 | €167,459 | -€46,875 | -21.9% |
| Land and buildings | 22 | €62,560 | €41,616 | -€20,944 | -33.5% |
| Plant, machinery and equipment | 23 | €9,225 | €9,632 | +€407 | +4.4% |
| Furniture and vehicles | 24 | €142,550 | €116,211 | -€26,339 | -18.5% |
| Financial fixed assets | 28 | €265,138 | €229,445 | -€35,693 | -13.5% |
| Current assets | 29/58 | €98,922 | €113,418 | +€14,496 | +14.7% |
| Amounts receivable within one year | 40/41 | €52,021 | €35,122 | -€16,899 | -32.5% |
| Trade receivables | 40 | €35,754 | €27,846 | -€7,908 | -22.1% |
| Other amounts receivable | 41 | €16,268 | €7,276 | -€8,992 | -55.3% |
| Current investments | 50/53 | €4,872 | €4,872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,903 | €63,529 | +€31,626 | +99.1% |
| Deferred charges and accrued income | 490/1 | €10,125 | €9,895 | -€230 | -2.3% |
| Total equity and liabilities | 10/49 | €578,394 | €510,322 | -€68,072 | -11.8% |
| Equity | 10/15 | €201,536 | €229,585 | +€28,048 | +13.9% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Reserves | 13 | €4,001 | €4,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,001 | €4,001 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,001 | €4,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,535 | €169,584 | +€28,048 | +19.8% |
| Amounts payable | 17/49 | €376,857 | €280,737 | -€96,120 | -25.5% |
| Amounts payable after more than one year | 17 | €185,222 | €141,308 | -€43,914 | -23.7% |
| Financial debts | 170/4 | €185,222 | €141,308 | -€43,914 | -23.7% |
| Amounts payable within one year | 42/48 | €191,389 | €138,200 | -€53,189 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €49,995 | €50,914 | +€919 | +1.8% |
| Trade debts | 44 | €87,127 | €63,518 | -€23,610 | -27.1% |
| Suppliers | 440/4 | €87,127 | €63,518 | -€23,610 | -27.1% |
| Taxes, remuneration and social security | 45 | €6,467 | €10,485 | +€4,018 | +62.1% |
| Taxes | 450/3 | €4,201 | €10,485 | +€6,284 | +149.6% |
| Remuneration and social security | 454/9 | €2,266 | - | -€2,266 | |
| Other amounts payable | 47/48 | €47,800 | €13,283 | -€34,517 | -72.2% |
| Accrued charges and deferred income | 492/3 | €246 | €1,229 | +€983 | +398.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,007 | €54,403 | +€14,396 | +36.0% |
| Other operating charges | 640/8 | €2,557 | €2,021 | -€536 | -21.0% |
| Non-recurring operating charges | 66A | - | €3,389 | +€3,389 | |
| Gross operating margin | 9900 | €76,974 | €53,426 | -€23,548 | -30.6% |
| Operating profit (loss) | 9901 | €34,410 | -€6,387 | -€40,797 | |
| Financial income | 75/76B | €3,868 | €62,438 | +€58,570 | +1514.2% |
| Recurring financial income | 75 | €3,868 | €62,438 | +€58,570 | +1514.2% |
| Financial charges | 65/66B | €5,615 | €10,280 | +€4,665 | +83.1% |
| Recurring financial charges | 65 | €5,615 | €10,280 | +€4,665 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €32,664 | €45,772 | +€13,108 | +40.1% |
| Income taxes | 67/77 | €12,853 | €5,648 | -€7,205 | -56.1% |
| Profit (loss) for the period | 9904 | €19,811 | €40,123 | +€20,313 | +102.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,811 | €40,123 | +€20,313 | +102.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.