Qapla: 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.
Qapla
Largest movements
- Receivables within one year +€44,524
up €44,524 (+444.8%), from €10,010 to €54,534
of which Trade receivables: +€38,894
- Tangible fixed assets -€7,569
down €7,569 (-18.8%), from €40,337 to €32,768
of which Furniture and vehicles: -€8,116
- Cash +€3,776
up €3,776 (+16.1%), from €23,476 to €27,252
mainly Net result for the year (+€39,880) and Depreciation (+€10,663)
- Profit (loss) carried forward +€39,880
up €39,880 (+107.4%), from €37,133 to €77,014
- Debts after one year -€7,474
down €7,474 (-48.8%), from €15,304 to €7,830
- Tax, wage and social debts +€6,792
up €6,792 (+102.2%), from €6,644 to €13,435
- Trade debts +€1,304
up €1,304 (+37.3%), from €3,496 to €4,800
- Gross operating margin +€23,204
up €23,204 (+55.4%), from €41,899 to €65,104
- Depreciation +€5,430
up €5,430 (+103.8%), from €5,233 to €10,663
- Taxes +€4,915
up €4,915 (+73.8%), from €6,660 to €11,575
- Other operating charges -€2,045
down €2,045 (-59.8%), from €3,418 to €1,373
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 | €74,140 | €114,553 | +€40,413 | +54.5% |
| Fixed assets | 21/28 | €40,337 | €32,768 | -€7,569 | -18.8% |
| Tangible fixed assets | 22/27 | €40,337 | €32,768 | -€7,569 | -18.8% |
| Plant, machinery and equipment | 23 | €2,863 | €3,410 | +€547 | +19.1% |
| Furniture and vehicles | 24 | €37,474 | €29,358 | -€8,116 | -21.7% |
| Current assets | 29/58 | €33,803 | €81,785 | +€47,982 | +141.9% |
| Amounts receivable within one year | 40/41 | €10,010 | €54,534 | +€44,524 | +444.8% |
| Trade receivables | 40 | €8,085 | €46,979 | +€38,894 | +481.1% |
| Other amounts receivable | 41 | €1,925 | €7,554 | +€5,630 | +292.5% |
| Cash at bank and in hand | 54/58 | €23,476 | €27,252 | +€3,776 | +16.1% |
| Deferred charges and accrued income | 490/1 | €317 | - | -€317 | |
| Total equity and liabilities | 10/49 | €74,140 | €114,553 | +€40,413 | +54.5% |
| Equity | 10/15 | €41,133 | €81,014 | +€39,880 | +97.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,133 | €77,014 | +€39,880 | +107.4% |
| Amounts payable | 17/49 | €33,006 | €33,539 | +€533 | +1.6% |
| Amounts payable after more than one year | 17 | €15,304 | €7,830 | -€7,474 | -48.8% |
| Financial debts | 170/4 | €15,304 | €7,830 | -€7,474 | -48.8% |
| Amounts payable within one year | 42/48 | €17,702 | €25,710 | +€8,008 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €7,562 | €7,474 | -€88 | -1.2% |
| Trade debts | 44 | €3,496 | €4,800 | +€1,304 | +37.3% |
| Suppliers | 440/4 | €3,496 | €4,800 | +€1,304 | +37.3% |
| Taxes, remuneration and social security | 45 | €6,644 | €13,435 | +€6,792 | +102.2% |
| Taxes | 450/3 | €6,644 | €13,435 | +€6,792 | +102.2% |
| Remuneration, social security and pensions | 62 | - | €278 | +€278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,233 | €10,663 | +€5,430 | +103.8% |
| Other operating charges | 640/8 | €3,418 | €1,373 | -€2,045 | -59.8% |
| Non-recurring operating charges | 66A | €5,456 | - | -€5,456 | |
| Gross operating margin | 9900 | €41,899 | €65,104 | +€23,204 | +55.4% |
| Operating profit (loss) | 9901 | €27,792 | €52,789 | +€24,997 | +89.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,494 | €1,333 | -€160 | -10.7% |
| Recurring financial charges | 65 | €1,494 | €1,333 | -€160 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €26,298 | €51,455 | +€25,157 | +95.7% |
| Income taxes | 67/77 | €6,660 | €11,575 | +€4,915 | +73.8% |
| Profit (loss) for the period | 9904 | €19,638 | €39,880 | +€20,242 | +103.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,638 | €39,880 | +€20,242 | +103.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.