XTRENT: what changed
Two fiscal 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.
What changed
XTRENT
NACE 56.210, Event catering
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€135,447
2024 · -€137,044+€272,491
Equity
€151,427
2024 · €15,980+€135,447
Cash
€6,015
2024 · €7,310-€1,295
Balance sheet total
€3.7m
2024 · €3.8m-€145,945
Largest movements
Assets
- Tangible fixed assets -€105,809
down €105,809 (-2.8%), from €3.8m to €3.7m
of which Land and buildings: -€107,224
- Receivables within one year -€43,897
down €43,897 (-97.4%), from €45,071 to €1,174
of which Trade receivables: -€44,874
Equity and liabilities
- Debts after one year -€153,204
down €153,204 (-5.9%), from €2.6m to €2.4m
- Short-term financial debts -€141,000
down €141,000 (-14.5%), from €971,000 to €830,000
- Profit (loss) carried forward +€140,496
up €140,496 (+70.1%), from -€200,528 to -€60,032
Income statement
- Other operating charges -€330,131
down €330,131 (-94.5%), from €349,266 to €19,134
- Gross operating margin +€71,453
up €71,453 (+24.3%), from €294,466 to €365,919
- Depreciation +€65,460
up €65,460 (+145.8%), from €44,895 to €110,355
- Financial charges +€57,552
up €57,552 (+144.9%), from €39,731 to €97,283
- Write-downs +€5,384
new in 2025: €5,384
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.
Result 2024
-€137,044
Gross operating margin
+€71,453
Depreciation
-€65,460
Write-downs
-€5,384
Other operating charges
+€330,131
Financial income
-€150
Financial charges
-€57,552
Deferred taxes and other
-€548
Result 2025
€135,447
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.
From operations
+€292,219
Investment
-€4,546
Financing
-€288,968
Cash 2024
€7,310
From operations (derived)
+€292,219
Net result for the year
+€135,447
Depreciation
+€110,355
Receivables within one year
+€43,897
Deferred charges and accrued income
-€5,056
Provisions
-€1,683
Trade debts
+€1,231
Tax, wage and social debts
+€9,458
Advances received
-€1,892
Other debts
-€1,793
Accrued charges and deferred income
+€2,255
Investment (derived)
-€4,546
Investment in fixed assets (net)
-€4,546
Financing
-€288,968
Debts after one year
-€153,204
Current portion of long-term debt
+€5,236
Short-term financial debts
-€141,000
Cash 2025
€6,015
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,814,167 | €3,668,221 | -€145,945 | -3.8% |
| Fixed assets | 21/28 | €3,760,811 | €3,655,002 | -€105,809 | -2.8% |
| Tangible fixed assets | 22/27 | €3,760,811 | €3,655,002 | -€105,809 | -2.8% |
| Land and buildings | 22 | €3,760,811 | €3,653,587 | -€107,224 | -2.9% |
| Furniture and vehicles | 24 | - | €1,415 | +€1,415 | |
| Current assets | 29/58 | €53,356 | €13,219 | -€40,136 | -75.2% |
| Amounts receivable within one year | 40/41 | €45,071 | €1,174 | -€43,897 | -97.4% |
| Trade receivables | 40 | €45,000 | €126 | -€44,874 | -99.7% |
| Other amounts receivable | 41 | €71 | €1,049 | +€977 | +1369.0% |
| Cash at bank and in hand | 54/58 | €7,310 | €6,015 | -€1,295 | -17.7% |
| Deferred charges and accrued income | 490/1 | €974 | €6,030 | +€5,056 | +519.1% |
| Total equity and liabilities | 10/49 | €3,814,167 | €3,668,221 | -€145,945 | -3.8% |
| Equity | 10/15 | €15,980 | €151,427 | +€135,447 | +847.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €197,958 | €192,909 | -€5,049 | -2.6% |
| Tax-exempt reserves | 132 | €196,103 | €191,054 | -€5,049 | -2.6% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,528 | -€60,032 | +€140,496 | +70.1% |
| Provisions and deferred taxes | 16 | €65,368 | €63,685 | -€1,683 | -2.6% |
| Deferred taxes | 168 | €65,368 | €63,685 | -€1,683 | -2.6% |
| Amounts payable | 17/49 | €3,732,819 | €3,453,110 | -€279,709 | -7.5% |
| Amounts payable after more than one year | 17 | €2,580,938 | €2,427,734 | -€153,204 | -5.9% |
| Financial debts | 170/4 | €2,580,938 | €2,427,734 | -€153,204 | -5.9% |
| Amounts payable within one year | 42/48 | €1,151,881 | €1,023,121 | -€128,760 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €147,968 | €153,204 | +€5,236 | +3.5% |
| Financial debts | 43 | €971,000 | €830,000 | -€141,000 | -14.5% |
| Other loans | 439 | €971,000 | €830,000 | -€141,000 | -14.5% |
| Trade debts | 44 | €5,883 | €7,114 | +€1,231 | +20.9% |
| Suppliers | 440/4 | €5,883 | €7,114 | +€1,231 | +20.9% |
| Advances received on contracts in progress | 46 | €1,892 | €0 | -€1,892 | -100.0% |
| Taxes, remuneration and social security | 45 | €11,124 | €20,583 | +€9,458 | +85.0% |
| Taxes | 450/3 | €11,124 | €20,583 | +€9,458 | +85.0% |
| Other amounts payable | 47/48 | €14,013 | €12,220 | -€1,793 | -12.8% |
| Accrued charges and deferred income | 492/3 | - | €2,255 | +€2,255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,895 | €110,355 | +€65,460 | +145.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,384 | +€5,384 | |
| Other operating charges | 640/8 | €349,266 | €19,134 | -€330,131 | -94.5% |
| Gross operating margin | 9900 | €294,466 | €365,919 | +€71,453 | +24.3% |
| Operating profit (loss) | 9901 | -€99,695 | €231,046 | +€330,741 | |
| Financial income | 75/76B | €150 | €0 | -€150 | -100.0% |
| Recurring financial income | 75 | €150 | €0 | -€150 | -100.0% |
| Financial charges | 65/66B | €39,731 | €97,283 | +€57,552 | +144.9% |
| Recurring financial charges | 65 | €39,731 | €97,283 | +€57,552 | +144.9% |
| Profit (loss) for the period before taxes | 9903 | -€139,275 | €133,764 | +€273,039 | |
| Transfer from deferred taxes | 780 | €2,231 | €1,683 | -€548 | -24.5% |
| Profit (loss) for the period | 9904 | -€137,044 | €135,447 | +€272,491 | |
| Transfer from tax-exempt reserves | 789 | €6,692 | €5,049 | -€1,643 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€130,352 | €140,496 | +€270,848 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.