XTRA CONSTRUCT: 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.
XTRA CONSTRUCT
Largest movements
- Receivables within one year +€169,289
up €169,289 (+24.2%), from €699,814 to €869,103
of which Trade receivables: +€175,297
- Deferred charges and accrued income +€80,988
new in 2025: €80,988
- Cash -€70,689
down €70,689 (-49.9%), from €141,673 to €70,984
mainly Receivables within one year (-€169,289) and Deferred charges and accrued income (-€80,988)
- Intangible fixed assets -€14,671
down €14,671 (-48.7%), from €30,125 to €15,454
- Other debts +€169,546
up €169,546 (+66.1%), from €256,430 to €425,976
- Trade debts -€49,749
down €49,749 (-32.2%), from €154,338 to €104,589
- Tax, wage and social debts +€27,285
up €27,285 (+6.9%), from €393,414 to €420,699
of which Remuneration and social security: +€17,722
- Profit (loss) carried forward +€23,332
up €23,332 (+33.7%), from -€69,248 to -€45,915
- Staff costs -€107,843
down €107,843 (-2.6%), from €4.1m to €4.0m
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 | €917,771 | €1,090,337 | +€172,567 | +18.8% |
| Fixed assets | 21/28 | €76,284 | €69,262 | -€7,022 | -9.2% |
| Intangible fixed assets | 21 | €30,125 | €15,454 | -€14,671 | -48.7% |
| Tangible fixed assets | 22/27 | €38,350 | €46,779 | +€8,429 | +22.0% |
| Plant, machinery and equipment | 23 | - | €17,561 | +€17,561 | |
| Furniture and vehicles | 24 | €19,844 | €12,844 | -€6,999 | -35.3% |
| Other tangible fixed assets | 26 | €18,506 | €16,374 | -€2,132 | -11.5% |
| Financial fixed assets | 28 | €7,810 | €7,030 | -€780 | -10.0% |
| Current assets | 29/58 | €841,486 | €1,021,075 | +€179,589 | +21.3% |
| Amounts receivable within one year | 40/41 | €699,814 | €869,103 | +€169,289 | +24.2% |
| Trade receivables | 40 | €656,884 | €832,181 | +€175,297 | +26.7% |
| Other amounts receivable | 41 | €42,929 | €36,921 | -€6,008 | -14.0% |
| Cash at bank and in hand | 54/58 | €141,673 | €70,984 | -€70,689 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €80,988 | +€80,988 | |
| Total equity and liabilities | 10/49 | €917,771 | €1,090,337 | +€172,567 | +18.8% |
| Equity | 10/15 | -€6,748 | €16,585 | +€23,332 | |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,248 | -€45,915 | +€23,332 | +33.7% |
| Amounts payable | 17/49 | €924,518 | €1,073,753 | +€149,234 | +16.1% |
| Amounts payable within one year | 42/48 | €885,719 | €1,036,564 | +€150,845 | +17.0% |
| Financial debts | 43 | €81,537 | €85,300 | +€3,763 | +4.6% |
| Credit institutions | 430/8 | €81,537 | €85,300 | +€3,763 | +4.6% |
| Trade debts | 44 | €154,338 | €104,589 | -€49,749 | -32.2% |
| Suppliers | 440/4 | €154,338 | €104,589 | -€49,749 | -32.2% |
| Taxes, remuneration and social security | 45 | €393,414 | €420,699 | +€27,285 | +6.9% |
| Taxes | 450/3 | €52,959 | €62,522 | +€9,564 | +18.1% |
| Remuneration and social security | 454/9 | €340,455 | €358,177 | +€17,722 | +5.2% |
| Other amounts payable | 47/48 | €256,430 | €425,976 | +€169,546 | +66.1% |
| Accrued charges and deferred income | 492/3 | €38,799 | €37,188 | -€1,611 | -4.2% |
| Non-recurring operating income | 76A | €12,716 | €0 | -€12,716 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,146,974 | €4,039,131 | -€107,843 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,644 | €23,803 | +€2,159 | +10.0% |
| Other operating charges | 640/8 | €2,498 | €4,591 | +€2,093 | +83.8% |
| Non-recurring operating charges | 66A | €48,799 | €0 | -€48,799 | -100.0% |
| Gross operating margin | 9900 | €4,130,676 | €4,110,061 | -€20,615 | -0.5% |
| Operating profit (loss) | 9901 | -€89,238 | €42,537 | +€131,775 | |
| Financial income | 75/76B | €1,243 | €267 | -€976 | -78.5% |
| Recurring financial income | 75 | €1,243 | €267 | -€976 | -78.5% |
| Financial charges | 65/66B | €10,687 | €18,110 | +€7,423 | +69.5% |
| Recurring financial charges | 65 | €10,687 | €18,110 | +€7,423 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | -€98,683 | €24,693 | +€123,376 | |
| Income taxes | 67/77 | €1,702 | €1,361 | -€341 | -20.1% |
| Profit (loss) for the period | 9904 | -€100,386 | €23,332 | +€123,718 | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,386 | €23,332 | +€123,718 |
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 9 October 2026 via checked.be.