Q.H. COMPTA: 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.
Q.H. COMPTA
Largest movements
- Financial fixed assets +€250,078
new in 2025: €250,078
- Tangible fixed assets +€18,462
up €18,462 (+47.6%), from €38,776 to €57,238
of which Plant, machinery and equipment: +€25,170
- Receivables within one year -€8,349
down €8,349 (-58.9%), from €14,167 to €5,817
of which Other amounts receivable: -€8,144
- Debts after one year +€218,507
up €218,507 (+538%), from €40,613 to €259,119
- Current portion of long-term debt +€32,594
up €32,594 (+215%), from €15,127 to €47,722
- Profit (loss) carried forward +€7,668
up €7,668 (+5,916%), from €130 to €7,798
- Gross operating margin +€12,825
up €12,825 (+96.6%), from €13,278 to €26,103
- Depreciation +€3,636
up €3,636 (+54.4%), from €6,687 to €10,323
- Taxes +€3,538
new in 2025: €3,538
- Other operating charges -€3,435
down €3,435 (-83.6%), from €4,108 to €673
- Financial charges +€1,780
up €1,780 (+69.1%), from €2,577 to €4,356
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 | €67,117 | €329,508 | +€262,390 | +391% |
| Fixed assets | 21/28 | €38,776 | €307,316 | +€268,540 | +693% |
| Tangible fixed assets | 22/27 | €38,776 | €57,238 | +€18,462 | +47.6% |
| Land and buildings | 22 | €6,456 | €5,356 | -€1,100 | -17.0% |
| Plant, machinery and equipment | 23 | €11,200 | €36,370 | +€25,170 | +225% |
| Furniture and vehicles | 24 | €21,119 | €15,512 | -€5,607 | -26.6% |
| Financial fixed assets | 28 | - | €250,078 | +€250,078 | |
| Current assets | 29/58 | €28,342 | €22,192 | -€6,150 | -21.7% |
| Amounts receivable within one year | 40/41 | €14,167 | €5,817 | -€8,349 | -58.9% |
| Trade receivables | 40 | €5,678 | €5,472 | -€206 | -3.6% |
| Other amounts receivable | 41 | €8,488 | €345 | -€8,144 | -95.9% |
| Cash at bank and in hand | 54/58 | €12,562 | €14,626 | +€2,063 | +16.4% |
| Deferred charges and accrued income | 490/1 | €1,613 | €1,749 | +€136 | +8.4% |
| Total equity and liabilities | 10/49 | €67,117 | €329,508 | +€262,390 | +391% |
| Equity | 10/15 | €1,630 | €9,298 | +€7,668 | +471% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130 | €7,798 | +€7,668 | +5,916% |
| Amounts payable | 17/49 | €65,488 | €320,210 | +€254,722 | +389% |
| Amounts payable after more than one year | 17 | €40,613 | €259,119 | +€218,507 | +538% |
| Financial debts | 170/4 | €40,613 | €259,119 | +€218,507 | +538% |
| Amounts payable within one year | 42/48 | €24,816 | €61,090 | +€36,274 | +146% |
| Current portion of amounts payable after more than one year | 42 | €15,127 | €47,722 | +€32,594 | +215% |
| Trade debts | 44 | €893 | €1,602 | +€709 | +79.4% |
| Suppliers | 440/4 | €893 | €1,602 | +€709 | +79.4% |
| Taxes, remuneration and social security | 45 | €8,796 | €10,343 | +€1,548 | +17.6% |
| Taxes | 450/3 | €6,796 | €10,343 | +€3,548 | +52.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | - | €1,423 | +€1,423 | |
| Accrued charges and deferred income | 492/3 | €59 | - | -€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,687 | €10,323 | +€3,636 | +54.4% |
| Other operating charges | 640/8 | €4,108 | €673 | -€3,435 | -83.6% |
| Gross operating margin | 9900 | €13,278 | €26,103 | +€12,825 | +96.6% |
| Operating profit (loss) | 9901 | €2,483 | €15,108 | +€12,624 | +508% |
| Financial income | 75/76B | €223 | €455 | +€232 | +104% |
| Recurring financial income | 75 | €223 | €455 | +€232 | +104% |
| Financial charges | 65/66B | €2,577 | €4,356 | +€1,780 | +69.1% |
| Recurring financial charges | 65 | €2,577 | €4,356 | +€1,780 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | €130 | €11,207 | +€11,077 | +8,546% |
| Income taxes | 67/77 | - | €3,538 | +€3,538 | |
| Profit (loss) for the period | 9904 | €130 | €7,668 | +€7,539 | +5,816% |
| Profit (loss) for the period to be appropriated | 9905 | €130 | €7,668 | +€7,539 | +5,816% |
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 23 October 2026 via checked.be.