Q Lagom NBV: 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 Lagom NBV
Largest movements
- Cash -€19,257
down €19,257 (-51.1%), from €37,677 to €18,420
mainly Tax, wage and social debts (-€11,001) and Receivables within one year (-€10,584)
- Receivables within one year +€10,584
up €10,584 (+76.1%), from €13,905 to €24,489
of which Other amounts receivable: +€11,478
- Deferred charges and accrued income -€4,255
down €4,255 (-95.9%), from €4,438 to €183
- Tangible fixed assets +€1,823
up €1,823 (+36.4%), from €5,014 to €6,837
- Tax, wage and social debts -€11,001
down €11,001 (-61.6%), from €17,846 to €6,845
of which Taxes: -€11,132
- Reserves +€1,763
up €1,763 (+4.5%), from €39,084 to €40,847
- Trade debts -€1,024
down €1,024 (-68.4%), from €1,498 to €474
- Other debts -€843
down €843 (-100%), from €843 to €0
- Gross operating margin -€18,423
down €18,423 (-72.8%), from €25,319 to €6,896
- Taxes -€3,397
down €3,397 (-66.6%), from €5,105 to €1,707
- Depreciation +€786
up €786 (+35.0%), from €2,244 to €3,030
- Other operating charges -€393
down €393 (-61.4%), from €640 to €247
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 | €62,270 | €51,166 | -€11,104 | -17.8% |
| Fixed assets | 21/28 | €5,014 | €6,837 | +€1,823 | +36.4% |
| Tangible fixed assets | 22/27 | €5,014 | €6,837 | +€1,823 | +36.4% |
| Furniture and vehicles | 24 | €5,014 | €6,837 | +€1,823 | +36.4% |
| Current assets | 29/58 | €57,256 | €44,329 | -€12,927 | -22.6% |
| Amounts receivable after more than one year | 29 | €1,236 | €1,236 | = | 0.0% |
| Other amounts receivable | 291 | €1,236 | €1,236 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,905 | €24,489 | +€10,584 | +76.1% |
| Trade receivables | 40 | €13,703 | €12,809 | -€894 | -6.5% |
| Other amounts receivable | 41 | €202 | €11,680 | +€11,478 | +5,694% |
| Cash at bank and in hand | 54/58 | €37,677 | €18,420 | -€19,257 | -51.1% |
| Deferred charges and accrued income | 490/1 | €4,438 | €183 | -€4,255 | -95.9% |
| Total equity and liabilities | 10/49 | €62,270 | €51,166 | -€11,104 | -17.8% |
| Equity | 10/15 | €42,084 | €43,847 | +€1,763 | +4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,084 | €40,847 | +€1,763 | +4.5% |
| Distributable reserves | 133 | €39,084 | €40,847 | +€1,763 | +4.5% |
| Amounts payable | 17/49 | €20,186 | €7,319 | -€12,867 | -63.7% |
| Amounts payable within one year | 42/48 | €20,186 | €7,319 | -€12,867 | -63.7% |
| Trade debts | 44 | €1,498 | €474 | -€1,024 | -68.4% |
| Suppliers | 440/4 | €1,498 | €474 | -€1,024 | -68.4% |
| Taxes, remuneration and social security | 45 | €17,846 | €6,845 | -€11,001 | -61.6% |
| Taxes | 450/3 | €17,846 | €6,714 | -€11,132 | -62.4% |
| Remuneration and social security | 454/9 | - | €132 | +€132 | |
| Other amounts payable | 47/48 | €843 | €0 | -€843 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,244 | €3,030 | +€786 | +35.0% |
| Other operating charges | 640/8 | €640 | €247 | -€393 | -61.4% |
| Gross operating margin | 9900 | €25,319 | €6,896 | -€18,423 | -72.8% |
| Operating profit (loss) | 9901 | €22,435 | €3,620 | -€18,816 | -83.9% |
| Financial income | 75/76B | €0 | €79 | +€79 | |
| Recurring financial income | 75 | €0 | €79 | +€79 | |
| Financial charges | 65/66B | €44 | €228 | +€185 | +424% |
| Recurring financial charges | 65 | €44 | €228 | +€185 | +424% |
| Profit (loss) for the period before taxes | 9903 | €22,392 | €3,471 | -€18,921 | -84.5% |
| Income taxes | 67/77 | €5,105 | €1,707 | -€3,397 | -66.6% |
| Profit (loss) for the period | 9904 | €17,287 | €1,763 | -€15,524 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,287 | €1,763 | -€15,524 | -89.8% |
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 29 October 2026 via checked.be.