XPTO 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.
XPTO SERVICES
Largest movements
- Receivables within one year +€7,354
up €7,354 (+28.5%), from €25,803 to €33,158
of which Other amounts receivable: +€3,860
- Tangible fixed assets -€4,184
down €4,184 (-68.5%), from €6,109 to €1,926
- Cash -€2,741
down €2,741 (-47.4%), from €5,778 to €3,036
mainly Receivables within one year (-€7,354) and Debts after one year (-€3,107)
- Profit (loss) carried forward +€4,329
up €4,329 (+27.0%), from €16,012 to €20,341
- Debts after one year -€3,107
no longer reported in 2025 (was €3,107)
- Current portion of long-term debt -€3,030
down €3,030 (-49.4%), from €6,137 to €3,107
- Tax, wage and social debts +€1,666
up €1,666 (+47.7%), from €3,496 to €5,162
- Trade debts +€571
up €571 (+8.2%), from €6,938 to €7,509
- Gross operating margin -€10,790
down €10,790 (-50.7%), from €21,298 to €10,508
- Taxes -€1,484
down €1,484 (-47.1%), from €3,151 to €1,666
- Other operating charges -€499
down €499 (-51.9%), from €962 to €463
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 | €37,690 | €38,120 | +€429 | +1.1% |
| Fixed assets | 21/28 | €6,109 | €1,926 | -€4,184 | -68.5% |
| Tangible fixed assets | 22/27 | €6,109 | €1,926 | -€4,184 | -68.5% |
| Furniture and vehicles | 24 | €6,109 | €1,926 | -€4,184 | -68.5% |
| Current assets | 29/58 | €31,581 | €36,194 | +€4,613 | +14.6% |
| Amounts receivable within one year | 40/41 | €25,803 | €33,158 | +€7,354 | +28.5% |
| Trade receivables | 40 | €14,975 | €18,469 | +€3,494 | +23.3% |
| Other amounts receivable | 41 | €10,828 | €14,689 | +€3,860 | +35.7% |
| Cash at bank and in hand | 54/58 | €5,778 | €3,036 | -€2,741 | -47.4% |
| Total equity and liabilities | 10/49 | €37,690 | €38,120 | +€429 | +1.1% |
| Equity | 10/15 | €18,012 | €22,341 | +€4,329 | +24.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,012 | €20,341 | +€4,329 | +27.0% |
| Amounts payable | 17/49 | €19,678 | €15,778 | -€3,900 | -19.8% |
| Amounts payable after more than one year | 17 | €3,107 | - | -€3,107 | |
| Financial debts | 170/4 | €3,107 | - | -€3,107 | |
| Amounts payable within one year | 42/48 | €16,571 | €15,778 | -€793 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €6,137 | €3,107 | -€3,030 | -49.4% |
| Trade debts | 44 | €6,938 | €7,509 | +€571 | +8.2% |
| Suppliers | 440/4 | €6,938 | €7,509 | +€571 | +8.2% |
| Taxes, remuneration and social security | 45 | €3,496 | €5,162 | +€1,666 | +47.7% |
| Taxes | 450/3 | €3,496 | €5,162 | +€1,666 | +47.7% |
| Non-recurring operating income | 76A | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | €4,184 | = | 0.0% |
| Other operating charges | 640/8 | €962 | €463 | -€499 | -51.9% |
| Gross operating margin | 9900 | €21,298 | €10,508 | -€10,790 | -50.7% |
| Operating profit (loss) | 9901 | €16,152 | €5,861 | -€10,291 | -63.7% |
| Financial income | 75/76B | €424 | €602 | +€179 | +42.1% |
| Recurring financial income | 75 | €424 | €602 | +€179 | +42.1% |
| Financial charges | 65/66B | €561 | €468 | -€93 | -16.6% |
| Recurring financial charges | 65 | €561 | €468 | -€93 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €16,015 | €5,995 | -€10,019 | -62.6% |
| Income taxes | 67/77 | €3,151 | €1,666 | -€1,484 | -47.1% |
| Profit (loss) for the period | 9904 | €12,864 | €4,329 | -€8,535 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,864 | €4,329 | -€8,535 | -66.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.