XTREEM & Partners: 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.
XTREEM & Partners
Largest movements
- Cash +€43,302
up €43,302 (+35.3%), from €122,710 to €166,012
mainly Net result for the year (+€38,217) and Other debts (+€7,602)
- Reserves +€38,217
up €38,217 (+38.1%), from €100,335 to €138,552
of which Non-distributable reserves: +€38,000
- Other debts +€7,602
up €7,602 (+140%), from €5,425 to €13,028
- Trade debts -€2,225
down €2,225 (-76.7%), from €2,902 to €677
- Gross operating margin -€2,140
down €2,140 (-3.6%), from €59,377 to €57,237
- Taxes -€691
down €691 (-3.6%), from €19,241 to €18,550
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 | €124,382 | €168,644 | +€44,262 | +35.6% |
| Fixed assets | 21/28 | €1,430 | €1,183 | -€248 | -17.3% |
| Tangible fixed assets | 22/27 | €1,430 | €1,183 | -€248 | -17.3% |
| Furniture and vehicles | 24 | €406 | €290 | -€116 | -28.6% |
| Other tangible fixed assets | 26 | €1,024 | €893 | -€131 | -12.8% |
| Current assets | 29/58 | €122,952 | €167,461 | +€44,509 | +36.2% |
| Amounts receivable within one year | 40/41 | - | €1,450 | +€1,450 | |
| Other amounts receivable | 41 | - | €1,450 | +€1,450 | |
| Cash at bank and in hand | 54/58 | €122,710 | €166,012 | +€43,302 | +35.3% |
| Deferred charges and accrued income | 490/1 | €242 | - | -€242 | |
| Total equity and liabilities | 10/49 | €124,382 | €168,644 | +€44,262 | +35.6% |
| Equity | 10/15 | €112,735 | €150,952 | +€38,217 | +33.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €100,335 | €138,552 | +€38,217 | +38.1% |
| Non-distributable reserves | 130/1 | €97,000 | €135,000 | +€38,000 | +39.2% |
| Reserves not available under the articles | 1311 | €97,000 | €135,000 | +€38,000 | +39.2% |
| Distributable reserves | 133 | €3,335 | €3,552 | +€217 | +6.5% |
| Amounts payable | 17/49 | €11,647 | €17,692 | +€6,045 | +51.9% |
| Amounts payable within one year | 42/48 | €11,647 | €17,692 | +€6,045 | +51.9% |
| Trade debts | 44 | €2,902 | €677 | -€2,225 | -76.7% |
| Suppliers | 440/4 | €2,902 | €677 | -€2,225 | -76.7% |
| Taxes, remuneration and social security | 45 | €3,320 | €3,988 | +€668 | +20.1% |
| Taxes | 450/3 | €3,320 | €3,988 | +€668 | +20.1% |
| Other amounts payable | 47/48 | €5,425 | €13,028 | +€7,602 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €248 | -€70 | -22.0% |
| Other operating charges | 640/8 | €98 | €152 | +€54 | +54.9% |
| Gross operating margin | 9900 | €59,377 | €57,237 | -€2,140 | -3.6% |
| Operating profit (loss) | 9901 | €58,962 | €56,837 | -€2,124 | -3.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €50 | €70 | +€21 | +41.1% |
| Recurring financial charges | 65 | €50 | €70 | +€21 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €58,912 | €56,767 | -€2,145 | -3.6% |
| Income taxes | 67/77 | €19,241 | €18,550 | -€691 | -3.6% |
| Profit (loss) for the period | 9904 | €39,671 | €38,217 | -€1,454 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,671 | €38,217 | -€1,454 | -3.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.