AIR QUALITY SYSTEM: 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.
AIR QUALITY SYSTEM
Largest movements
- Tangible fixed assets -€19,802
down €19,802 (-9.7%), from €204,127 to €184,325
of which Land and buildings: -€12,511
- Deferred charges and accrued income -€3,976
down €3,976 (-66.3%), from €6,000 to €2,024
- Debts after one year -€15,785
down €15,785 (-42.2%), from €37,375 to €21,590
- Current portion of long-term debt -€11,346
down €11,346 (-26.2%), from €43,307 to €31,961
- Other debts +€6,487
up €6,487 (+5.4%), from €119,791 to €126,278
- Trade debts -€3,975
down €3,975 (-23.4%), from €16,972 to €12,997
- Gross operating margin +€41,157
up €41,157, from -€8,011 to €33,146
- Staff costs -€2,556
down €2,556 (-100%), from €2,556 to €0
- Other operating charges +€823
up €823 (+16.3%), from €5,035 to €5,859
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 | €242,941 | €219,702 | -€23,239 | -9.6% |
| Fixed assets | 21/28 | €204,207 | €184,405 | -€19,802 | -9.7% |
| Tangible fixed assets | 22/27 | €204,127 | €184,325 | -€19,802 | -9.7% |
| Land and buildings | 22 | €184,226 | €171,715 | -€12,511 | -6.8% |
| Furniture and vehicles | 24 | €9,724 | €8,533 | -€1,191 | -12.2% |
| Leasing and similar rights | 25 | €10,178 | €4,078 | -€6,100 | -59.9% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €38,733 | €35,297 | -€3,436 | -8.9% |
| Amounts receivable within one year | 40/41 | €22,727 | €21,046 | -€1,680 | -7.4% |
| Trade receivables | 40 | €20,219 | €17,826 | -€2,393 | -11.8% |
| Other amounts receivable | 41 | €2,508 | €3,220 | +€712 | +28.4% |
| Cash at bank and in hand | 54/58 | €10,007 | €12,227 | +€2,220 | +22.2% |
| Deferred charges and accrued income | 490/1 | €6,000 | €2,024 | -€3,976 | -66.3% |
| Total equity and liabilities | 10/49 | €242,941 | €219,702 | -€23,239 | -9.6% |
| Equity | 10/15 | €25,203 | €26,877 | +€1,673 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,438 | €26,438 | = | 0.0% |
| Distributable reserves | 133 | €26,438 | €26,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,835 | -€18,162 | +€1,673 | +8.4% |
| Amounts payable | 17/49 | €217,738 | €192,825 | -€24,912 | -11.4% |
| Amounts payable after more than one year | 17 | €37,375 | €21,590 | -€15,785 | -42.2% |
| Financial debts | 170/4 | €37,375 | €21,590 | -€15,785 | -42.2% |
| Amounts payable within one year | 42/48 | €180,362 | €171,235 | -€9,127 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €43,307 | €31,961 | -€11,346 | -26.2% |
| Trade debts | 44 | €16,972 | €12,997 | -€3,975 | -23.4% |
| Suppliers | 440/4 | €16,972 | €12,997 | -€3,975 | -23.4% |
| Taxes, remuneration and social security | 45 | €292 | €0 | -€292 | -100% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €292 | €0 | -€292 | -100% |
| Other amounts payable | 47/48 | €119,791 | €126,278 | +€6,487 | +5.4% |
| Non-recurring operating income | 76A | - | €40,500 | +€40,500 | |
| Remuneration, social security and pensions | 62 | €2,556 | €0 | -€2,556 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,169 | €24,008 | -€160 | -0.7% |
| Other operating charges | 640/8 | €5,035 | €5,859 | +€823 | +16.3% |
| Gross operating margin | 9900 | -€8,011 | €33,146 | +€41,157 | |
| Operating profit (loss) | 9901 | -€39,771 | €3,279 | +€43,050 | |
| Financial income | 75/76B | €1 | €252 | +€251 | +41,182% |
| Recurring financial income | 75 | €1 | €252 | +€251 | +41,182% |
| Financial charges | 65/66B | €2,037 | €1,857 | -€180 | -8.8% |
| Recurring financial charges | 65 | €2,037 | €1,857 | -€180 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,808 | €1,673 | +€43,481 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€41,808 | €1,673 | +€43,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,808 | €1,673 | +€43,481 |
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 14 October 2026 via checked.be.