BUREAU COMPTABLE QUERSON: 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.
BUREAU COMPTABLE QUERSON
Largest movements
- Cash +€56,183
up €56,183 (+12.2%), from €458,727 to €514,910
mainly Net result for the year (+€141,501) and Current portion of long-term debt (+€39,546)
- Tangible fixed assets +€34,004
up €34,004 (+61.7%), from €55,148 to €89,152
of which Other tangible fixed assets: +€35,401
- Receivables within one year +€19,488
up €19,488 (+11.6%), from €167,995 to €187,483
of which Trade receivables: +€66,739
- Current portion of long-term debt +€39,546
up €39,546 (+81.8%), from €48,321 to €87,867
- Tax, wage and social debts +€36,548
up €36,548 (+53.6%), from €68,246 to €104,794
of which Taxes: +€30,181
- Profit (loss) carried forward +€33,710
up €33,710 (+6.7%), from €500,559 to €534,269
- Debts after one year -€9,269
down €9,269 (-25.0%), from €37,133 to €27,865
- Trade debts +€8,837
up €8,837 (+48.6%), from €18,177 to €27,014
- Turnover +€23,798
up €23,798 (+4.9%), from €489,101 to €512,899
- Purchases and services +€16,675
up €16,675 (+10.0%), from €165,979 to €182,654
- Taxes +€13,195
up €13,195 (+46.6%), from €28,305 to €41,500
- Gross operating margin +€7,123
up €7,123 (+2.2%), from €323,122 to €330,245
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €694,295 | €804,429 | +€110,133 | +15.9% |
| Fixed assets | 21/28 | €65,948 | €100,952 | +€35,004 | +53.1% |
| Intangible fixed assets | 21 | €10,800 | €11,800 | +€1,000 | +9.3% |
| Tangible fixed assets | 22/27 | €55,148 | €89,152 | +€34,004 | +61.7% |
| Land and buildings | 22 | €3,792 | €3,006 | -€786 | -20.7% |
| Furniture and vehicles | 24 | €3,934 | €3,323 | -€611 | -15.5% |
| Other tangible fixed assets | 26 | €47,422 | €82,823 | +€35,401 | +74.7% |
| Current assets | 29/58 | €628,347 | €703,476 | +€75,129 | +12.0% |
| Amounts receivable within one year | 40/41 | €167,995 | €187,483 | +€19,488 | +11.6% |
| Trade receivables | 40 | €114,766 | €181,505 | +€66,739 | +58.2% |
| Other amounts receivable | 41 | €53,229 | €5,979 | -€47,250 | -88.8% |
| Cash at bank and in hand | 54/58 | €458,727 | €514,910 | +€56,183 | +12.2% |
| Deferred charges and accrued income | 490/1 | €1,625 | €1,083 | -€542 | -33.3% |
| Total equity and liabilities | 10/49 | €694,295 | €804,429 | +€110,133 | +15.9% |
| Equity | 10/15 | €522,419 | €556,129 | +€33,710 | +6.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €500,559 | €534,269 | +€33,710 | +6.7% |
| Amounts payable | 17/49 | €171,877 | €248,300 | +€76,423 | +44.5% |
| Amounts payable after more than one year | 17 | €37,133 | €27,865 | -€9,269 | -25.0% |
| Financial debts | 170/4 | €37,133 | €27,865 | -€9,269 | -25.0% |
| Amounts payable within one year | 42/48 | €134,743 | €220,435 | +€85,692 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €48,321 | €87,867 | +€39,546 | +81.8% |
| Trade debts | 44 | €18,177 | €27,014 | +€8,837 | +48.6% |
| Suppliers | 440/4 | €18,177 | €27,014 | +€8,837 | +48.6% |
| Taxes, remuneration and social security | 45 | €68,246 | €104,794 | +€36,548 | +53.6% |
| Taxes | 450/3 | €68,246 | €98,427 | +€30,181 | +44.2% |
| Remuneration and social security | 454/9 | - | €6,367 | +€6,367 | |
| Other amounts payable | 47/48 | - | €761 | +€761 | |
| Turnover | 70 | €489,101 | €512,899 | +€23,798 | +4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €165,979 | €182,654 | +€16,675 | +10.0% |
| Remuneration, social security and pensions | 62 | €122,949 | €118,062 | -€4,887 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,216 | €17,200 | -€4,016 | -18.9% |
| Other operating charges | 640/8 | €7,866 | €2,972 | -€4,894 | -62.2% |
| Gross operating margin | 9900 | €323,122 | €330,245 | +€7,123 | +2.2% |
| Operating profit (loss) | 9901 | €171,091 | €192,012 | +€20,921 | +12.2% |
| Financial income | 75/76B | €527 | €345 | -€182 | -34.5% |
| Recurring financial income | 75 | €527 | €345 | -€182 | -34.5% |
| Financial charges | 65/66B | €6,565 | €9,356 | +€2,791 | +42.5% |
| Recurring financial charges | 65 | €6,565 | €9,356 | +€2,791 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €165,054 | €183,001 | +€17,948 | +10.9% |
| Income taxes | 67/77 | €28,305 | €41,500 | +€13,195 | +46.6% |
| Profit (loss) for the period | 9904 | €136,749 | €141,501 | +€4,753 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,749 | €141,501 | +€4,753 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.