B-Quality: 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.
B-Quality
Largest movements
- Receivables within one year -€20,941
down €20,941 (-61.7%), from €33,937 to €12,996
of which Trade receivables: -€18,996
- Deferred charges and accrued income +€3,930
up €3,930 (+624.4%), from €629 to €4,559
- Tangible fixed assets +€1,725
new in 2025: €1,725
- Trade debts -€19,742
down €19,742 (-91.5%), from €21,564 to €1,822
- Tax, wage and social debts +€3,597
up €3,597 (+46.9%), from €7,666 to €11,263
- Accrued charges and deferred income +€650
new in 2025: €650
- Taxes -€1,276
down €1,276 (-68.0%), from €1,878 to €601
- Gross operating margin -€807
down €807 (-35.3%), from €2,285 to €1,479
- Financial income +€296
up €296 (+47.1%), from €629 to €926
- Financial charges -€217
down €217 (-47.1%), from €462 to €244
- Depreciation +€140
new in 2025: €140
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,568 | €19,280 | -€15,288 | -44.2% |
| Fixed assets | 21/28 | - | €1,725 | +€1,725 | |
| Tangible fixed assets | 22/27 | - | €1,725 | +€1,725 | |
| Plant, machinery and equipment | 23 | - | €1,725 | +€1,725 | |
| Current assets | 29/58 | €34,568 | €17,555 | -€17,013 | -49.2% |
| Amounts receivable within one year | 40/41 | €33,937 | €12,996 | -€20,941 | -61.7% |
| Trade receivables | 40 | €22,388 | €3,392 | -€18,996 | -84.8% |
| Other amounts receivable | 41 | €11,549 | €9,604 | -€1,946 | -16.8% |
| Cash at bank and in hand | 54/58 | €1 | €0 | -€1 | -97.7% |
| Deferred charges and accrued income | 490/1 | €629 | €4,559 | +€3,930 | +624.4% |
| Total equity and liabilities | 10/49 | €34,568 | €19,280 | -€15,288 | -44.2% |
| Equity | 10/15 | €5,337 | €5,545 | +€207 | +3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337 | €545 | +€207 | +61.5% |
| Amounts payable | 17/49 | €29,230 | €13,735 | -€15,495 | -53.0% |
| Amounts payable within one year | 42/48 | €29,230 | €13,085 | -€16,145 | -55.2% |
| Trade debts | 44 | €21,564 | €1,822 | -€19,742 | -91.5% |
| Suppliers | 440/4 | €21,564 | €1,822 | -€19,742 | -91.5% |
| Taxes, remuneration and social security | 45 | €7,666 | €11,263 | +€3,597 | +46.9% |
| Taxes | 450/3 | €7,666 | €11,263 | +€3,597 | +46.9% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €140 | +€140 | |
| Other operating charges | 640/8 | €465 | €387 | -€78 | -16.8% |
| Non-recurring operating charges | 66A | €27 | €824 | +€797 | +2953.0% |
| Gross operating margin | 9900 | €2,285 | €1,479 | -€807 | -35.3% |
| Operating profit (loss) | 9901 | €1,793 | €127 | -€1,665 | -92.9% |
| Financial income | 75/76B | €629 | €926 | +€296 | +47.1% |
| Recurring financial income | 75 | €629 | €926 | +€296 | +47.1% |
| Financial charges | 65/66B | €462 | €244 | -€217 | -47.1% |
| Recurring financial charges | 65 | €462 | €244 | -€217 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €1,960 | €809 | -€1,151 | -58.7% |
| Income taxes | 67/77 | €1,878 | €601 | -€1,276 | -68.0% |
| Profit (loss) for the period | 9904 | €82 | €207 | +€125 | +151.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82 | €207 | +€125 | +151.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.