Qi2B: 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.
Qi2B
Largest movements
- Receivables within one year +€43,684
up €43,684 (+53.9%), from €81,024 to €124,708
of which Trade receivables: +€43,646
- Tangible fixed assets -€32,804
down €32,804 (-5.2%), from €631,233 to €598,429
- Other debts +€61,190
up €61,190 (+76.6%), from €79,846 to €141,036
- Debts after one year -€27,874
down €27,874 (-6.1%), from €453,483 to €425,609
- Tax, wage and social debts -€17,155
down €17,155 (-43.7%), from €39,297 to €22,142
- Gross operating margin -€7,386
down €7,386 (-13.8%), from €53,374 to €45,988
- Taxes -€5,000
down €5,000 (-100%), from €5,000 to €0
- Other operating charges -€738
down €738 (-26.3%), from €2,805 to €2,067
- Financial charges -€677
down €677 (-6.8%), from €9,940 to €9,263
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 | €712,984 | €729,384 | +€16,400 | +2.3% |
| Fixed assets | 21/28 | €631,233 | €598,429 | -€32,804 | -5.2% |
| Tangible fixed assets | 22/27 | €631,233 | €598,429 | -€32,804 | -5.2% |
| Land and buildings | 22 | €631,233 | €598,429 | -€32,804 | -5.2% |
| Current assets | 29/58 | €81,751 | €130,955 | +€49,204 | +60.2% |
| Amounts receivable within one year | 40/41 | €81,024 | €124,708 | +€43,684 | +53.9% |
| Trade receivables | 40 | €81,023 | €124,669 | +€43,646 | +53.9% |
| Other amounts receivable | 41 | €1 | €39 | +€37 | +2,665% |
| Cash at bank and in hand | 54/58 | €726 | €6,247 | +€5,520 | +760% |
| Total equity and liabilities | 10/49 | €712,984 | €729,384 | +€16,400 | +2.3% |
| Equity | 10/15 | €105,517 | €107,371 | +€1,854 | +1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,117 | €94,971 | +€1,854 | +2.0% |
| Non-distributable reserves | 130/1 | €2,860 | €2,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,860 | €2,860 | = | 0.0% |
| Distributable reserves | 133 | €90,257 | €92,111 | +€1,854 | +2.1% |
| Amounts payable | 17/49 | €607,467 | €622,013 | +€14,546 | +2.4% |
| Amounts payable after more than one year | 17 | €453,483 | €425,609 | -€27,874 | -6.1% |
| Financial debts | 170/4 | €453,483 | €425,609 | -€27,874 | -6.1% |
| Amounts payable within one year | 42/48 | €153,984 | €196,404 | +€42,420 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €27,348 | €27,874 | +€526 | +1.9% |
| Trade debts | 44 | €7,493 | €5,352 | -€2,141 | -28.6% |
| Suppliers | 440/4 | €7,493 | €5,352 | -€2,141 | -28.6% |
| Taxes, remuneration and social security | 45 | €39,297 | €22,142 | -€17,155 | -43.7% |
| Taxes | 450/3 | €39,297 | €22,142 | -€17,155 | -43.7% |
| Other amounts payable | 47/48 | €79,846 | €141,036 | +€61,190 | +76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,804 | €32,804 | = | 0.0% |
| Other operating charges | 640/8 | €2,805 | €2,067 | -€738 | -26.3% |
| Gross operating margin | 9900 | €53,374 | €45,988 | -€7,386 | -13.8% |
| Operating profit (loss) | 9901 | €17,765 | €11,117 | -€6,648 | -37.4% |
| Financial charges | 65/66B | €9,940 | €9,263 | -€677 | -6.8% |
| Recurring financial charges | 65 | €9,940 | €9,263 | -€677 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €7,825 | €1,854 | -€5,971 | -76.3% |
| Income taxes | 67/77 | €5,000 | €0 | -€5,000 | -100% |
| Profit (loss) for the period | 9904 | €2,825 | €1,854 | -€971 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,825 | €1,854 | -€971 | -34.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.