Q - SYSTEMS: what changed
Two fiscal 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 - SYSTEMS
Largest movements
- Cash -€75
down €75 (-88.0%), from €85 to €10
mainly Net result for the year (-€75)
- Profit (loss) carried forward -€75
down €75 (-0.1%), from -€53,504 to -€53,579
- Gross operating margin +€1,391
no longer reported in 2025 (was -€1,391)
- Other operating charges -€903
down €903 (-92.3%), from €978 to €75
- Financial charges -€59
no longer reported in 2025 (was €59)
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.
Cash bridge derived
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 | €85 | €10 | -€75 | -88.0% |
| Current assets | 29/58 | €85 | €10 | -€75 | -88.0% |
| Cash at bank and in hand | 54/58 | €85 | €10 | -€75 | -88.0% |
| Total equity and liabilities | 10/49 | €85 | €10 | -€75 | -88.0% |
| Equity | 10/15 | -€21,715 | -€21,790 | -€75 | -0.3% |
| Contributions | 10/11 | €21,200 | €21,200 | = | 0.0% |
| Reserves | 13 | €10,589 | €10,589 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €8,110 | €8,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,504 | -€53,579 | -€75 | -0.1% |
| Amounts payable | 17/49 | €21,800 | €21,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,800 | €21,800 | = | 0.0% |
| Trade debts | 44 | €1,000 | €1,000 | = | 0.0% |
| Suppliers | 440/4 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,800 | €20,800 | = | 0.0% |
| Other operating charges | 640/8 | €978 | €75 | -€903 | -92.3% |
| Gross operating margin | 9900 | -€1,391 | - | +€1,391 | |
| Operating profit (loss) | 9901 | -€2,369 | -€75 | +€2,294 | +96.8% |
| Financial charges | 65/66B | €59 | - | -€59 | |
| Recurring financial charges | 65 | €59 | - | -€59 | |
| Profit (loss) for the period before taxes | 9903 | -€2,428 | -€75 | +€2,353 | +96.9% |
| Profit (loss) for the period | 9904 | -€2,428 | -€75 | +€2,353 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,428 | -€75 | +€2,353 | +96.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.