XsaBer: 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.
XsaBer
Largest movements
- Tangible fixed assets -€83,340
down €83,340 (-3.0%), from €2.8m to €2.7m
of which Land and buildings: -€80,340
- Debts after one year -€154,646
down €154,646 (-5.5%), from €2.8m to €2.6m
of which Financial debts: -€156,671
- Reserves +€80,850
up €80,850 (+14.3%), from €565,100 to €645,950
- Other debts +€61,597
up €61,597 (+68.0%), from €90,563 to €152,159
- Advances received -€48,400
down €48,400 (-100%), from €48,400 to €0
- Depreciation -€134,892
down €134,892 (-61.8%), from €218,232 to €83,340
- Financial charges +€45,538
up €45,538 (+63.7%), from €71,537 to €117,075
- Gross operating margin -€30,729
down €30,729 (-9.6%), from €319,914 to €289,185
- Taxes +€12,744
up €12,744 (+164%), from €7,764 to €20,509
- Financial income +€7,804
up €7,804 (+44.6%), from €17,493 to €25,297
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,704,906 | €3,615,854 | -€89,052 | -2.4% |
| Fixed assets | 21/28 | €2,812,639 | €2,729,299 | -€83,340 | -3.0% |
| Tangible fixed assets | 22/27 | €2,812,639 | €2,729,299 | -€83,340 | -3.0% |
| Land and buildings | 22 | €2,797,679 | €2,717,339 | -€80,340 | -2.9% |
| Furniture and vehicles | 24 | €14,960 | €11,960 | -€3,000 | -20.1% |
| Current assets | 29/58 | €892,267 | €886,555 | -€5,712 | -0.6% |
| Amounts receivable after more than one year | 29 | €843,243 | €868,540 | +€25,297 | +3.0% |
| Other amounts receivable | 291 | €843,243 | €868,540 | +€25,297 | +3.0% |
| Amounts receivable within one year | 40/41 | €40,000 | €12,914 | -€27,086 | -67.7% |
| Trade receivables | 40 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 41 | €0 | €12,914 | +€12,914 | |
| Cash at bank and in hand | 54/58 | €4,824 | €3,001 | -€1,823 | -37.8% |
| Deferred charges and accrued income | 490/1 | €4,200 | €2,100 | -€2,100 | -50.0% |
| Total equity and liabilities | 10/49 | €3,704,906 | €3,615,854 | -€89,052 | -2.4% |
| Equity | 10/15 | €570,100 | €650,950 | +€80,850 | +14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €565,100 | €645,950 | +€80,850 | +14.3% |
| Distributable reserves | 133 | €565,100 | €645,950 | +€80,850 | +14.3% |
| Amounts payable | 17/49 | €3,134,806 | €2,964,905 | -€169,902 | -5.4% |
| Amounts payable after more than one year | 17 | €2,788,863 | €2,634,217 | -€154,646 | -5.5% |
| Financial debts | 170/4 | €2,788,863 | €2,632,192 | -€156,671 | -5.6% |
| Other amounts payable | 178/9 | - | €2,025 | +€2,025 | |
| Amounts payable within one year | 42/48 | €345,206 | €330,688 | -€14,518 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €151,642 | €156,671 | +€5,030 | +3.3% |
| Trade debts | 44 | €5,711 | €821 | -€4,890 | -85.6% |
| Suppliers | 440/4 | €5,711 | €821 | -€4,890 | -85.6% |
| Advances received on contracts in progress | 46 | €48,400 | €0 | -€48,400 | -100% |
| Taxes, remuneration and social security | 45 | €48,890 | €21,037 | -€27,854 | -57.0% |
| Taxes | 450/3 | €40,890 | €21,037 | -€19,854 | -48.6% |
| Remuneration and social security | 454/9 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts payable | 47/48 | €90,563 | €152,159 | +€61,597 | +68.0% |
| Accrued charges and deferred income | 492/3 | €738 | €0 | -€738 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218,232 | €83,340 | -€134,892 | -61.8% |
| Other operating charges | 640/8 | €9,397 | €12,709 | +€3,312 | +35.2% |
| Gross operating margin | 9900 | €319,914 | €289,185 | -€30,729 | -9.6% |
| Operating profit (loss) | 9901 | €92,286 | €193,136 | +€100,851 | +109% |
| Financial income | 75/76B | €17,493 | €25,297 | +€7,804 | +44.6% |
| Recurring financial income | 75 | €17,493 | €25,297 | +€7,804 | +44.6% |
| Financial charges | 65/66B | €71,537 | €117,075 | +€45,538 | +63.7% |
| Recurring financial charges | 65 | €71,537 | €117,075 | +€45,538 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €38,242 | €101,358 | +€63,117 | +165% |
| Income taxes | 67/77 | €7,764 | €20,509 | +€12,744 | +164% |
| Profit (loss) for the period | 9904 | €30,477 | €80,850 | +€50,372 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €30,477 | €80,850 | +€50,372 | +165% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.