Q-ID: 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-ID
Largest movements
- Tangible fixed assets +€19,260
up €19,260 (+431%), from €4,466 to €23,726
of which Furniture and vehicles: +€14,783
- Cash -€5,923
down €5,923 (-84.7%), from €6,992 to €1,070
mainly Investment in fixed assets (net) (-€23,131) and Net result for the year (-€10,285)
- Receivables within one year -€5,786
down €5,786 (-45.3%), from €12,770 to €6,985
of which Trade receivables: -€6,436
- Stocks and contracts +€1,000
up €1,000 (+25.0%), from €4,000 to €5,000
- Profit (loss) carried forward -€10,285
down €10,285 (-19.0%), from -€54,082 to -€64,368
- Debts after one year +€8,699
new in 2025: €8,699
- Other debts +€3,926
up €3,926 (+6.5%), from €60,835 to €64,761
- Current portion of long-term debt +€3,889
new in 2025: €3,889
- Trade debts +€2,286
up €2,286 (+437%), from €523 to €2,809
- Gross operating margin -€11,286
down €11,286, from €5,863 to -€5,423
- Depreciation +€3,312
up €3,312 (+591%), from €560 to €3,872
- Financial charges +€848
up €848 (+3,085%), from €27 to €875
- Other operating charges +€115
new in 2025: €115
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 | €28,228 | €36,780 | +€8,552 | +30.3% |
| Fixed assets | 21/28 | €4,466 | €23,726 | +€19,260 | +431% |
| Tangible fixed assets | 22/27 | €4,466 | €23,726 | +€19,260 | +431% |
| Plant, machinery and equipment | 23 | €4,466 | €8,942 | +€4,476 | +100% |
| Furniture and vehicles | 24 | - | €14,783 | +€14,783 | |
| Current assets | 29/58 | €23,763 | €13,054 | -€10,708 | -45.1% |
| Stocks and contracts in progress | 3 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Contracts in progress | 37 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €12,770 | €6,985 | -€5,786 | -45.3% |
| Trade receivables | 40 | €12,081 | €5,645 | -€6,436 | -53.3% |
| Other amounts receivable | 41 | €690 | €1,340 | +€650 | +94.3% |
| Cash at bank and in hand | 54/58 | €6,992 | €1,070 | -€5,923 | -84.7% |
| Total equity and liabilities | 10/49 | €28,228 | €36,780 | +€8,552 | +30.3% |
| Equity | 10/15 | -€33,622 | -€43,908 | -€10,285 | -30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€54,082 | -€64,368 | -€10,285 | -19.0% |
| Amounts payable | 17/49 | €61,851 | €80,688 | +€18,837 | +30.5% |
| Amounts payable after more than one year | 17 | - | €8,699 | +€8,699 | |
| Financial debts | 170/4 | - | €8,699 | +€8,699 | |
| Amounts payable within one year | 42/48 | €61,851 | €71,989 | +€10,138 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,889 | +€3,889 | |
| Trade debts | 44 | €523 | €2,809 | +€2,286 | +437% |
| Suppliers | 440/4 | €523 | €2,809 | +€2,286 | +437% |
| Taxes, remuneration and social security | 45 | €492 | €530 | +€37 | +7.6% |
| Taxes | 450/3 | €492 | €530 | +€37 | +7.6% |
| Other amounts payable | 47/48 | €60,835 | €64,761 | +€3,926 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €3,872 | +€3,312 | +591% |
| Other operating charges | 640/8 | - | €115 | +€115 | |
| Gross operating margin | 9900 | €5,863 | -€5,423 | -€11,286 | |
| Operating profit (loss) | 9901 | €5,303 | -€9,410 | -€14,713 | |
| Financial charges | 65/66B | €27 | €875 | +€848 | +3,085% |
| Recurring financial charges | 65 | €27 | €875 | +€848 | +3,085% |
| Profit (loss) for the period before taxes | 9903 | €5,275 | -€10,285 | -€15,561 | |
| Profit (loss) for the period | 9904 | €5,275 | -€10,285 | -€15,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,275 | -€10,285 | -€15,561 |
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 20 October 2026 via checked.be.