XTREME CONCEPTS: 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.
XTREME CONCEPTS
Largest movements
- Stocks and contracts +€140,500
new in 2025: €140,500
- Receivables within one year +€112,972
up €112,972 (+53.5%), from €211,297 to €324,269
of which Other amounts receivable: +€96,109
- Deferred charges and accrued income -€56,620
down €56,620 (-71.9%), from €78,739 to €22,118
- Tangible fixed assets +€9,231
up €9,231 (+22.6%), from €40,813 to €50,044
of which Furniture and vehicles: +€13,020
- Trade debts +€195,071
up €195,071 (+148%), from €131,991 to €327,063
- Current portion of long-term debt -€54,839
down €54,839 (-87.0%), from €63,027 to €8,188
- Other debts +€40,900
up €40,900 (+177%), from €23,100 to €64,000
- Tax, wage and social debts +€18,633
up €18,633 (+1,059%), from €1,759 to €20,392
- Reserves +€10,500
up €10,500 (+19.9%), from €52,860 to €63,360
- Financial charges -€37,675
down €37,675 (-57.6%), from €65,403 to €27,728
of which Non-recurring financial charges: -€37,954
- Gross operating margin +€23,429
up €23,429 (+20.8%), from €112,534 to €135,964
- Taxes +€15,619
up €15,619 (+120%), from €13,015 to €28,633
- Other operating charges +€10,766
up €10,766 (+167%), from €6,435 to €17,201
- Depreciation -€2,086
down €2,086 (-9.8%), from €21,380 to €19,295
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 | €545,913 | €748,028 | +€202,116 | +37.0% |
| Fixed assets | 21/28 | €50,421 | €53,444 | +€3,023 | +6.0% |
| Tangible fixed assets | 22/27 | €40,813 | €50,044 | +€9,231 | +22.6% |
| Plant, machinery and equipment | 23 | €17,246 | €14,307 | -€2,939 | -17.0% |
| Furniture and vehicles | 24 | €21,688 | €34,708 | +€13,020 | +60.0% |
| Other tangible fixed assets | 26 | €1,879 | €1,028 | -€851 | -45.3% |
| Financial fixed assets | 28 | €9,608 | €3,400 | -€6,208 | -64.6% |
| Current assets | 29/58 | €495,492 | €694,584 | +€199,093 | +40.2% |
| Stocks and contracts in progress | 3 | - | €140,500 | +€140,500 | |
| Stocks | 30/36 | - | €140,500 | +€140,500 | |
| Amounts receivable within one year | 40/41 | €211,297 | €324,269 | +€112,972 | +53.5% |
| Trade receivables | 40 | €86,146 | €103,009 | +€16,863 | +19.6% |
| Other amounts receivable | 41 | €125,151 | €221,260 | +€96,109 | +76.8% |
| Cash at bank and in hand | 54/58 | €205,456 | €207,698 | +€2,242 | +1.1% |
| Deferred charges and accrued income | 490/1 | €78,739 | €22,118 | -€56,620 | -71.9% |
| Total equity and liabilities | 10/49 | €545,913 | €748,028 | +€202,116 | +37.0% |
| Equity | 10/15 | €117,847 | €128,385 | +€10,538 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,860 | €63,360 | +€10,500 | +19.9% |
| Distributable reserves | 133 | €52,860 | €63,360 | +€10,500 | +19.9% |
| Profit (loss) carried forward | 14 | €46,387 | €46,425 | +€38 | +0.1% |
| Amounts payable | 17/49 | €428,066 | €619,644 | +€191,578 | +44.8% |
| Amounts payable after more than one year | 17 | €8,188 | - | -€8,188 | |
| Financial debts | 170/4 | €8,188 | - | -€8,188 | |
| Amounts payable within one year | 42/48 | €419,877 | €619,644 | +€199,766 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €63,027 | €8,188 | -€54,839 | -87.0% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €131,991 | €327,063 | +€195,071 | +148% |
| Suppliers | 440/4 | €131,991 | €327,063 | +€195,071 | +148% |
| Taxes, remuneration and social security | 45 | €1,759 | €20,392 | +€18,633 | +1,059% |
| Taxes | 450/3 | €1,759 | €20,392 | +€18,633 | +1,059% |
| Other amounts payable | 47/48 | €23,100 | €64,000 | +€40,900 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,380 | €19,295 | -€2,086 | -9.8% |
| Other operating charges | 640/8 | €6,435 | €17,201 | +€10,766 | +167% |
| Gross operating margin | 9900 | €112,534 | €135,964 | +€23,429 | +20.8% |
| Operating profit (loss) | 9901 | €84,719 | €99,468 | +€14,750 | +17.4% |
| Financial income | 75/76B | €3 | €1,431 | +€1,428 | +51,007% |
| Recurring financial income | 75 | €3 | €1,431 | +€1,428 | +51,007% |
| Financial charges | 65/66B | €65,403 | €27,728 | -€37,675 | -57.6% |
| Recurring financial charges | 65 | €27,449 | €27,728 | +€279 | +1.0% |
| Non-recurring financial charges | 66B | €37,954 | - | -€37,954 | |
| Profit (loss) for the period before taxes | 9903 | €19,318 | €73,171 | +€53,853 | +279% |
| Income taxes | 67/77 | €13,015 | €28,633 | +€15,619 | +120% |
| Profit (loss) for the period | 9904 | €6,304 | €44,538 | +€38,234 | +607% |
| Profit (loss) for the period to be appropriated | 9905 | €6,304 | €44,538 | +€38,234 | +607% |
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 16 October 2026 via checked.be.