XTEND-IT: 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.
XTEND-IT
Largest movements
- Receivables within one year +€19,787
up €19,787 (+145%), from €13,651 to €33,438
of which Trade receivables: +€20,788
- Tangible fixed assets -€18,585
down €18,585 (-23.7%), from €78,364 to €59,779
of which Furniture and vehicles: -€18,951
- Cash -€7,590
down €7,590 (-1.8%), from €411,774 to €404,184
mainly Other debts (-€21,334) and Receivables within one year (-€19,787)
- Reserves +€25,307
up €25,307 (+7.1%), from €358,397 to €383,704
- Other debts -€21,334
down €21,334 (-25.3%), from €84,238 to €62,904
- Debts after one year -€5,890
down €5,890 (-27.3%), from €21,540 to €15,650
- Gross operating margin -€7,413
down €7,413 (-10.2%), from €72,803 to €65,390
- Taxes -€2,609
down €2,609 (-17.0%), from €15,322 to €12,713
- Financial charges -€1,050
down €1,050 (-51.2%), from €2,052 to €1,001
- Other operating charges +€827
up €827 (+46.8%), from €1,767 to €2,594
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 | €506,359 | €501,070 | -€5,289 | -1.0% |
| Fixed assets | 21/28 | €80,000 | €61,415 | -€18,585 | -23.2% |
| Tangible fixed assets | 22/27 | €78,364 | €59,779 | -€18,585 | -23.7% |
| Land and buildings | 22 | €5,541 | €3,439 | -€2,102 | -37.9% |
| Plant, machinery and equipment | 23 | €7,238 | €9,706 | +€2,468 | +34.1% |
| Furniture and vehicles | 24 | €65,585 | €46,634 | -€18,951 | -28.9% |
| Financial fixed assets | 28 | €1,636 | €1,636 | = | 0.0% |
| Current assets | 29/58 | €426,359 | €439,655 | +€13,297 | +3.1% |
| Amounts receivable within one year | 40/41 | €13,651 | €33,438 | +€19,787 | +145% |
| Trade receivables | 40 | €12,056 | €32,844 | +€20,788 | +172% |
| Other amounts receivable | 41 | €1,595 | €594 | -€1,001 | -62.8% |
| Cash at bank and in hand | 54/58 | €411,774 | €404,184 | -€7,590 | -1.8% |
| Deferred charges and accrued income | 490/1 | €934 | €2,034 | +€1,100 | +118% |
| Total equity and liabilities | 10/49 | €506,359 | €501,070 | -€5,289 | -1.0% |
| Equity | 10/15 | €378,397 | €403,704 | +€25,307 | +6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €358,397 | €383,704 | +€25,307 | +7.1% |
| Distributable reserves | 133 | €358,397 | €383,704 | +€25,307 | +7.1% |
| Amounts payable | 17/49 | €127,962 | €97,366 | -€30,595 | -23.9% |
| Amounts payable after more than one year | 17 | €21,540 | €15,650 | -€5,890 | -27.3% |
| Financial debts | 170/4 | €21,540 | €15,650 | -€5,890 | -27.3% |
| Amounts payable within one year | 42/48 | €105,849 | €81,705 | -€24,144 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €10,762 | €5,890 | -€4,872 | -45.3% |
| Trade debts | 44 | €5,220 | €4,935 | -€285 | -5.5% |
| Suppliers | 440/4 | €5,220 | €4,935 | -€285 | -5.5% |
| Taxes, remuneration and social security | 45 | €5,629 | €7,977 | +€2,347 | +41.7% |
| Taxes | 450/3 | €4,344 | €6,036 | +€1,692 | +38.9% |
| Remuneration and social security | 454/9 | €1,285 | €1,941 | +€656 | +51.0% |
| Other amounts payable | 47/48 | €84,238 | €62,904 | -€21,334 | -25.3% |
| Accrued charges and deferred income | 492/3 | €573 | €11 | -€562 | -98.1% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,351 | €23,783 | -€569 | -2.3% |
| Other operating charges | 640/8 | €1,767 | €2,594 | +€827 | +46.8% |
| Gross operating margin | 9900 | €72,803 | €65,390 | -€7,413 | -10.2% |
| Operating profit (loss) | 9901 | €46,684 | €39,013 | -€7,671 | -16.4% |
| Financial income | 75/76B | €266 | €8 | -€258 | -96.8% |
| Recurring financial income | 75 | €266 | €8 | -€258 | -96.8% |
| Financial charges | 65/66B | €2,052 | €1,001 | -€1,050 | -51.2% |
| Recurring financial charges | 65 | €2,052 | €1,001 | -€1,050 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €44,899 | €38,020 | -€6,879 | -15.3% |
| Income taxes | 67/77 | €15,322 | €12,713 | -€2,609 | -17.0% |
| Profit (loss) for the period | 9904 | €29,576 | €25,307 | -€4,269 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,576 | €25,307 | -€4,269 | -14.4% |
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 17 October 2026 via checked.be.