XRIS: 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.
XRIS
Largest movements
- Financial fixed assets +€149,800
up €149,800 (+74900.0%), from €200 to €150,000
- Deferred charges and accrued income -€75,013
no longer reported in 2025 (was €75,013)
- Cash +€35,375
up €35,375 (+964.3%), from €3,669 to €39,044
mainly Debts after one year (+€87,500) and Deferred charges and accrued income (+€75,013)
- Receivables within one year +€15,609
up €15,609 (+15.4%), from €101,512 to €117,121
of which Other amounts receivable: +€100,666
- Tangible fixed assets -€9,769
down €9,769 (-76.1%), from €12,836 to €3,067
of which Land and buildings: -€6,962
- Debts after one year +€87,500
new in 2025: €87,500
- Accrued charges and deferred income +€45,833
new in 2025: €45,833
- Trade debts -€19,480
down €19,480 (-99.9%), from €19,507 to €27
- Profit (loss) carried forward -€7,496
down €7,496 (-5.4%), from €138,628 to €131,132
- Tax, wage and social debts +€3,803
up €3,803 (+15.5%), from €24,520 to €28,323
of which Taxes: +€4,532
- Taxes +€69,804
up €69,804 (+2756.0%), from €2,533 to €72,336
- Gross operating margin +€57,574
up €57,574 (+170.4%), from €33,782 to €91,356
- Depreciation -€7,984
down €7,984 (-45.0%), from €17,753 to €9,769
- Staff costs +€4,078
up €4,078 (+176.9%), from €2,306 to €6,384
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 | €203,158 | €312,144 | +€108,986 | +53.6% |
| Fixed assets | 21/28 | €13,036 | €153,067 | +€140,031 | +1074.2% |
| Tangible fixed assets | 22/27 | €12,836 | €3,067 | -€9,769 | -76.1% |
| Land and buildings | 22 | €9,137 | €2,175 | -€6,962 | -76.2% |
| Plant, machinery and equipment | 23 | €2,494 | €701 | -€1,793 | -71.9% |
| Furniture and vehicles | 24 | €1,205 | €191 | -€1,014 | -84.1% |
| Financial fixed assets | 28 | €200 | €150,000 | +€149,800 | +74900.0% |
| Current assets | 29/58 | €190,122 | €159,077 | -€31,045 | -16.3% |
| Stocks and contracts in progress | 3 | €9,929 | €2,913 | -€7,016 | -70.7% |
| Stocks | 30/36 | €9,929 | €2,913 | -€7,016 | -70.7% |
| Amounts receivable within one year | 40/41 | €101,512 | €117,121 | +€15,609 | +15.4% |
| Trade receivables | 40 | €85,057 | - | -€85,057 | |
| Other amounts receivable | 41 | €16,455 | €117,121 | +€100,666 | +611.8% |
| Cash at bank and in hand | 54/58 | €3,669 | €39,044 | +€35,375 | +964.3% |
| Deferred charges and accrued income | 490/1 | €75,013 | - | -€75,013 | |
| Total equity and liabilities | 10/49 | €203,158 | €312,144 | +€108,986 | +53.6% |
| Equity | 10/15 | €152,888 | €145,392 | -€7,496 | -4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,628 | €131,132 | -€7,496 | -5.4% |
| Amounts payable | 17/49 | €50,269 | €166,751 | +€116,482 | +231.7% |
| Amounts payable after more than one year | 17 | - | €87,500 | +€87,500 | |
| Financial debts | 170/4 | - | €87,500 | +€87,500 | |
| Amounts payable within one year | 42/48 | €50,269 | €33,418 | -€16,852 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €829 | - | -€829 | |
| Trade debts | 44 | €19,507 | €27 | -€19,480 | -99.9% |
| Suppliers | 440/4 | €19,507 | €27 | -€19,480 | -99.9% |
| Taxes, remuneration and social security | 45 | €24,520 | €28,323 | +€3,803 | +15.5% |
| Taxes | 450/3 | €23,674 | €28,206 | +€4,532 | +19.1% |
| Remuneration and social security | 454/9 | €846 | €117 | -€729 | -86.2% |
| Other amounts payable | 47/48 | €5,413 | €5,068 | -€345 | -6.4% |
| Accrued charges and deferred income | 492/3 | - | €45,833 | +€45,833 | |
| Remuneration, social security and pensions | 62 | €2,306 | €6,384 | +€4,078 | +176.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,753 | €9,769 | -€7,984 | -45.0% |
| Other operating charges | 640/8 | €6,831 | €6,104 | -€727 | -10.6% |
| Gross operating margin | 9900 | €33,782 | €91,356 | +€57,574 | +170.4% |
| Operating profit (loss) | 9901 | €6,892 | €69,098 | +€62,207 | +902.6% |
| Financial income | 75/76B | €548 | €160 | -€388 | -70.8% |
| Recurring financial income | 75 | €548 | €160 | -€388 | -70.8% |
| Financial charges | 65/66B | €3,586 | €4,418 | +€832 | +23.2% |
| Recurring financial charges | 65 | €3,586 | €4,418 | +€832 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €3,854 | €64,840 | +€60,986 | +1582.3% |
| Income taxes | 67/77 | €2,533 | €72,336 | +€69,804 | +2756.0% |
| Profit (loss) for the period | 9904 | €1,322 | -€7,496 | -€8,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,322 | -€7,496 | -€8,817 |
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 7 October 2026 via checked.be.