BQ Support: 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.
BQ Support
Largest movements
- Current investments +€194,078
up €194,078 (+141.7%), from €136,945 to €331,024
- Cash -€165,227
down €165,227 (-87.6%), from €188,593 to €23,366
mainly Current investments (-€194,078) and Contributions, distributions and other (-€44,999)
- Receivables within one year -€25,187
down €25,187 (-67.9%), from €37,120 to €11,933
of which Trade receivables: -€27,749
- Profit (loss) carried forward -€20,249
down €20,249 (-100.0%), from €20,249 to €0
- Reserves +€20,057
up €20,057 (+7.8%), from €257,353 to €277,410
- Other debts +€14,122
up €14,122 (+31.7%), from €44,550 to €58,671
- Tax, wage and social debts -€8,410
down €8,410 (-46.5%), from €18,077 to €9,667
- Gross operating margin -€93,699
down €93,699 (-86.3%), from €108,594 to €14,895
- Financial charges -€35,636
down €35,636, from €26,871 to -€8,765
- Taxes -€18,027
down €18,027 (-73.5%), from €24,529 to €6,502
- Financial income +€8,125
up €8,125 (+39.6%), from €20,501 to €28,626
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 | €363,258 | €366,619 | +€3,361 | +0.9% |
| Fixed assets | 21/28 | €599 | €296 | -€304 | -50.7% |
| Tangible fixed assets | 22/27 | €599 | €296 | -€304 | -50.7% |
| Furniture and vehicles | 24 | €599 | €296 | -€304 | -50.7% |
| Current assets | 29/58 | €362,659 | €366,323 | +€3,664 | +1.0% |
| Amounts receivable within one year | 40/41 | €37,120 | €11,933 | -€25,187 | -67.9% |
| Trade receivables | 40 | €27,900 | €151 | -€27,749 | -99.5% |
| Other amounts receivable | 41 | €9,220 | €11,782 | +€2,562 | +27.8% |
| Current investments | 50/53 | €136,945 | €331,024 | +€194,078 | +141.7% |
| Cash at bank and in hand | 54/58 | €188,593 | €23,366 | -€165,227 | -87.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €363,258 | €366,619 | +€3,361 | +0.9% |
| Equity | 10/15 | €296,202 | €296,010 | -€192 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257,353 | €277,410 | +€20,057 | +7.8% |
| Distributable reserves | 133 | €257,353 | €277,410 | +€20,057 | +7.8% |
| Profit (loss) carried forward | 14 | €20,249 | €0 | -€20,249 | -100.0% |
| Amounts payable | 17/49 | €67,057 | €70,609 | +€3,552 | +5.3% |
| Amounts payable after more than one year | 17 | €1,941 | €0 | -€1,941 | -100.0% |
| Financial debts | 170/4 | €1,941 | €0 | -€1,941 | -100.0% |
| Amounts payable within one year | 42/48 | €65,087 | €70,594 | +€5,508 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €1,922 | €1,941 | +€19 | +1.0% |
| Trade debts | 44 | €538 | €315 | -€223 | -41.5% |
| Suppliers | 440/4 | €538 | €315 | -€223 | -41.5% |
| Taxes, remuneration and social security | 45 | €18,077 | €9,667 | -€8,410 | -46.5% |
| Taxes | 450/3 | €18,077 | €9,667 | -€8,410 | -46.5% |
| Other amounts payable | 47/48 | €44,550 | €58,671 | +€14,122 | +31.7% |
| Accrued charges and deferred income | 492/3 | €29 | €15 | -€14 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €304 | = | 0.0% |
| Other operating charges | 640/8 | €654 | €673 | +€19 | +2.9% |
| Gross operating margin | 9900 | €108,594 | €14,895 | -€93,699 | -86.3% |
| Operating profit (loss) | 9901 | €107,636 | €13,918 | -€93,717 | -87.1% |
| Financial income | 75/76B | €20,501 | €28,626 | +€8,125 | +39.6% |
| Recurring financial income | 75 | €20,501 | €28,626 | +€8,125 | +39.6% |
| Financial charges | 65/66B | €26,871 | -€8,765 | -€35,636 | |
| Recurring financial charges | 65 | €26,871 | -€8,765 | -€35,636 | |
| Profit (loss) for the period before taxes | 9903 | €101,266 | €51,309 | -€49,956 | -49.3% |
| Income taxes | 67/77 | €24,529 | €6,502 | -€18,027 | -73.5% |
| Profit (loss) for the period | 9904 | €76,737 | €44,807 | -€31,930 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,737 | €44,807 | -€31,930 | -41.6% |
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 2 October 2026 via checked.be.