CQM-IT: 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.
CQM-IT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,997
down €1,997 (-5.9%), from €33,992 to €31,995
- Tax, wage and social debts +€1,115
up €1,115 (+84.2%), from €1,324 to €2,439
- Depreciation -€243
down €243 (-57.2%), from €425 to €182
- Taxes +€232
up €232 (+26.2%), from €884 to €1,116
- Financial charges -€118
down €118 (-70.7%), from €167 to €49
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,800 | €79,569 | -€231 | -0.3% |
| Fixed assets | 21/28 | €182 | - | -€182 | |
| Tangible fixed assets | 22/27 | €182 | - | -€182 | |
| Plant, machinery and equipment | 23 | €182 | - | -€182 | |
| Current assets | 29/58 | €79,618 | €79,569 | -€49 | -0.1% |
| Amounts receivable within one year | 40/41 | €79,618 | €79,569 | -€49 | -0.1% |
| Other amounts receivable | 41 | €79,618 | €79,569 | -€49 | -0.1% |
| Total equity and liabilities | 10/49 | €79,800 | €79,569 | -€231 | -0.3% |
| Equity | 10/15 | €76,052 | €74,055 | -€1,997 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,860 | €35,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €34,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,992 | €31,995 | -€1,997 | -5.9% |
| Amounts payable | 17/49 | €3,748 | €5,514 | +€1,766 | +47.1% |
| Amounts payable within one year | 42/48 | €3,748 | €5,514 | +€1,766 | +47.1% |
| Trade debts | 44 | €2,424 | €3,075 | +€651 | +26.9% |
| Suppliers | 440/4 | €2,424 | €3,075 | +€651 | +26.9% |
| Taxes, remuneration and social security | 45 | €1,324 | €2,439 | +€1,115 | +84.2% |
| Taxes | 450/3 | €1,324 | €2,439 | +€1,115 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €182 | -€243 | -57.2% |
| Gross operating margin | 9900 | -€650 | -€650 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,075 | -€832 | +€243 | +22.6% |
| Financial charges | 65/66B | €167 | €49 | -€118 | -70.7% |
| Recurring financial charges | 65 | €167 | €49 | -€118 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,242 | -€881 | +€361 | +29.1% |
| Income taxes | 67/77 | €884 | €1,116 | +€232 | +26.2% |
| Profit (loss) for the period | 9904 | -€2,126 | -€1,997 | +€129 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,126 | -€1,997 | +€129 | +6.1% |
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 9 October 2026 via checked.be.