QB GASTROENTEROLOGY: what changed
QB GASTROENTEROLOGY
Largest movements
- Tangible fixed assets +€145,694
up €145,694 (+10,002%), from €1,457 to €147,150
- Cash -€32,937
down €32,937 (-27.6%), from €119,382 to €86,445
mainly Investment in fixed assets (net) (-€171,638) and Deferred charges and accrued income (-€2,321)
- Profit (loss) carried forward +€105,832
up €105,832 (+116%), from €91,302 to €197,134
- Tax, wage and social debts +€6,689
up €6,689 (+25.2%), from €26,591 to €33,280
of which Taxes: +€5,439
- Gross operating margin +€44,814
up €44,814 (+37.9%), from €118,365 to €163,179
- Depreciation +€25,114
up €25,114 (+2,382%), from €1,054 to €26,169
- Taxes +€5,189
up €5,189 (+20.0%), from €25,962 to €31,152
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,064 | €235,917 | +€114,853 | +94.9% |
| Formation expenses | 20 | €225 | - | -€225 | |
| Fixed assets | 21/28 | €1,457 | €147,150 | +€145,694 | +10,002% |
| Tangible fixed assets | 22/27 | €1,457 | €147,150 | +€145,694 | +10,002% |
| Furniture and vehicles | 24 | €1,457 | €147,150 | +€145,694 | +10,002% |
| Current assets | 29/58 | €119,382 | €88,767 | -€30,616 | -25.6% |
| Cash at bank and in hand | 54/58 | €119,382 | €86,445 | -€32,937 | -27.6% |
| Deferred charges and accrued income | 490/1 | - | €2,321 | +€2,321 | |
| Total equity and liabilities | 10/49 | €121,064 | €235,917 | +€114,853 | +94.9% |
| Equity | 10/15 | €94,302 | €200,134 | +€105,832 | +112% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,302 | €197,134 | +€105,832 | +116% |
| Amounts payable | 17/49 | €26,762 | €35,783 | +€9,021 | +33.7% |
| Amounts payable within one year | 42/48 | €26,762 | €35,783 | +€9,021 | +33.7% |
| Trade debts | 44 | €154 | €798 | +€644 | +417% |
| Suppliers | 440/4 | €154 | €798 | +€644 | +417% |
| Taxes, remuneration and social security | 45 | €26,591 | €33,280 | +€6,689 | +25.2% |
| Taxes | 450/3 | €26,212 | €31,652 | +€5,439 | +20.8% |
| Remuneration and social security | 454/9 | €378 | €1,628 | +€1,250 | +331% |
| Other amounts payable | 47/48 | €16 | €1,704 | +€1,688 | +10,280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €26,169 | +€25,114 | +2,382% |
| Gross operating margin | 9900 | €118,365 | €163,179 | +€44,814 | +37.9% |
| Operating profit (loss) | 9901 | €117,311 | €137,010 | +€19,699 | +16.8% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €46 | €72 | +€26 | +56.8% |
| Recurring financial charges | 65 | €46 | €72 | +€26 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €117,265 | €136,984 | +€19,719 | +16.8% |
| Income taxes | 67/77 | €25,962 | €31,152 | +€5,189 | +20.0% |
| Profit (loss) for the period | 9904 | €91,302 | €105,832 | +€14,530 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,302 | €105,832 | +€14,530 | +15.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.