XYZ Group: 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.
XYZ Group
Largest movements
- Financial fixed assets -€99,900
down €99,900 (-100%), from €99,900 to €0
- Current investments +€29,789
new in 2025: €29,789
- Cash -€13,731
down €13,731 (-50.7%), from €27,080 to €13,349
mainly Net result for the year (-€54,298) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€10,424
down €10,424 (-30.1%), from €34,666 to €24,242
of which Furniture and vehicles: -€7,304
- Receivables within one year -€2,699
down €2,699 (-6.0%), from €44,755 to €42,056
of which Trade receivables: -€17,930
- Reserves -€104,298
down €104,298 (-70.0%), from €148,982 to €44,684
- Other debts +€22,465
up €22,465 (+52.9%), from €42,467 to €64,933
- Tax, wage and social debts -€15,173
down €15,173 (-93.4%), from €16,248 to €1,075
- Taxes -€19,410
down €19,410 (-99.3%), from €19,542 to €132
- Gross operating margin -€14,827
down €14,827 (-15.8%), from €93,809 to €78,982
- Depreciation -€7,234
down €7,234 (-41.7%), from €17,337 to €10,104
- Financial income +€5,749
up €5,749 (+776,832%), from €1 to €5,749
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 | €211,870 | €113,933 | -€97,936 | -46.2% |
| Fixed assets | 21/28 | €140,035 | €28,695 | -€111,341 | -79.5% |
| Intangible fixed assets | 21 | €5,469 | €4,453 | -€1,016 | -18.6% |
| Tangible fixed assets | 22/27 | €34,666 | €24,242 | -€10,424 | -30.1% |
| Plant, machinery and equipment | 23 | €4,710 | €1,590 | -€3,120 | -66.2% |
| Furniture and vehicles | 24 | €29,956 | €22,652 | -€7,304 | -24.4% |
| Financial fixed assets | 28 | €99,900 | €0 | -€99,900 | -100% |
| Current assets | 29/58 | €71,834 | €85,239 | +€13,404 | +18.7% |
| Amounts receivable within one year | 40/41 | €44,755 | €42,056 | -€2,699 | -6.0% |
| Trade receivables | 40 | €44,371 | €26,441 | -€17,930 | -40.4% |
| Other amounts receivable | 41 | €384 | €15,615 | +€15,231 | +3,966% |
| Current investments | 50/53 | - | €29,789 | +€29,789 | |
| Cash at bank and in hand | 54/58 | €27,080 | €13,349 | -€13,731 | -50.7% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €211,870 | €113,933 | -€97,936 | -46.2% |
| Equity | 10/15 | €151,982 | €47,684 | -€104,298 | -68.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €148,982 | €44,684 | -€104,298 | -70.0% |
| Distributable reserves | 133 | €148,982 | €44,684 | -€104,298 | -70.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,888 | €66,249 | +€6,362 | +10.6% |
| Amounts payable within one year | 42/48 | €59,888 | €66,249 | +€6,362 | +10.6% |
| Trade debts | 44 | €1,172 | €241 | -€931 | -79.4% |
| Suppliers | 440/4 | €1,172 | €241 | -€931 | -79.4% |
| Taxes, remuneration and social security | 45 | €16,248 | €1,075 | -€15,173 | -93.4% |
| Taxes | 450/3 | €16,248 | €1,075 | -€15,173 | -93.4% |
| Other amounts payable | 47/48 | €42,467 | €64,933 | +€22,465 | +52.9% |
| Non-recurring operating income | 76A | - | €8,663 | +€8,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,337 | €10,104 | -€7,234 | -41.7% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €124,285 | +€124,285 | |
| Gross operating margin | 9900 | €93,809 | €78,982 | -€14,827 | -15.8% |
| Operating profit (loss) | 9901 | €75,958 | -€55,934 | -€131,892 | |
| Financial income | 75/76B | €1 | €5,749 | +€5,749 | +776,832% |
| Recurring financial income | 75 | €1 | €5,749 | +€5,749 | +776,832% |
| Financial charges | 65/66B | €3,827 | €3,982 | +€155 | +4.1% |
| Recurring financial charges | 65 | €3,827 | €3,982 | +€155 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €72,133 | -€54,166 | -€126,299 | |
| Income taxes | 67/77 | €19,542 | €132 | -€19,410 | -99.3% |
| Profit (loss) for the period | 9904 | €52,591 | -€54,298 | -€106,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,591 | -€54,298 | -€106,889 |
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 25 October 2026 via checked.be.