QOOZII: 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.
QOOZII
Largest movements
- Deferred charges and accrued income +€112,133
up €112,133 (+1276.6%), from €8,784 to €120,917
- Stocks and contracts +€34,686
up €34,686 (+34.3%), from €101,125 to €135,811
- Intangible fixed assets +€26,756
up €26,756 (+1168.0%), from €2,291 to €29,047
- Cash -€17,165
down €17,165 (-28.7%), from €59,732 to €42,568
mainly Deferred charges and accrued income (-€112,133) and Debts after one year (-€72,455)
- Short-term financial debts +€150,000
new in 2025: €150,000
- Debts after one year -€72,455
down €72,455 (-55.8%), from €129,749 to €57,294
- Other debts +€25,852
up €25,852 (+129.3%), from €20,000 to €45,852
- Profit (loss) carried forward +€21,116
up €21,116 (+148.9%), from €14,179 to €35,295
- Trade debts +€18,110
up €18,110 (+111.0%), from €16,316 to €34,427
- Gross operating margin +€16,051
up €16,051 (+46.7%), from €34,368 to €50,419
- Depreciation +€7,230
up €7,230 (+498.6%), from €1,450 to €8,681
- Financial charges +€3,141
up €3,141 (+24.2%), from €12,976 to €16,117
- Financial income +€1,949
new in 2025: €1,949
- Taxes +€1,444
up €1,444 (+35.8%), from €4,031 to €5,475
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 | €238,060 | €394,026 | +€155,966 | +65.5% |
| Formation expenses | 20 | €820 | €580 | -€240 | -29.3% |
| Fixed assets | 21/28 | €7,665 | €32,510 | +€24,845 | +324.1% |
| Intangible fixed assets | 21 | €2,291 | €29,047 | +€26,756 | +1168.0% |
| Tangible fixed assets | 22/27 | €5,374 | €3,463 | -€1,912 | -35.6% |
| Plant, machinery and equipment | 23 | €5,374 | €3,463 | -€1,912 | -35.6% |
| Current assets | 29/58 | €229,576 | €360,937 | +€131,361 | +57.2% |
| Stocks and contracts in progress | 3 | €101,125 | €135,811 | +€34,686 | +34.3% |
| Stocks | 30/36 | €101,125 | €135,811 | +€34,686 | +34.3% |
| Amounts receivable within one year | 40/41 | €59,935 | €61,641 | +€1,707 | +2.8% |
| Trade receivables | 40 | €59,935 | €61,641 | +€1,707 | +2.8% |
| Cash at bank and in hand | 54/58 | €59,732 | €42,568 | -€17,165 | -28.7% |
| Deferred charges and accrued income | 490/1 | €8,784 | €120,917 | +€112,133 | +1276.6% |
| Total equity and liabilities | 10/49 | €238,060 | €394,026 | +€155,966 | +65.5% |
| Equity | 10/15 | €44,179 | €65,295 | +€21,116 | +47.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,179 | €35,295 | +€21,116 | +148.9% |
| Amounts payable | 17/49 | €193,881 | €328,731 | +€134,850 | +69.6% |
| Amounts payable after more than one year | 17 | €129,749 | €57,294 | -€72,455 | -55.8% |
| Financial debts | 170/4 | €129,749 | €57,294 | -€72,455 | -55.8% |
| Amounts payable within one year | 42/48 | €63,936 | €269,794 | +€205,858 | +322.0% |
| Current portion of amounts payable after more than one year | 42 | €9,600 | €19,415 | +€9,815 | +102.2% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €16,316 | €34,427 | +€18,110 | +111.0% |
| Suppliers | 440/4 | €16,316 | €34,427 | +€18,110 | +111.0% |
| Taxes, remuneration and social security | 45 | €18,020 | €20,100 | +€2,080 | +11.5% |
| Taxes | 450/3 | €18,020 | €20,100 | +€2,080 | +11.5% |
| Other amounts payable | 47/48 | €20,000 | €45,852 | +€25,852 | +129.3% |
| Accrued charges and deferred income | 492/3 | €196 | €1,644 | +€1,448 | +739.5% |
| Remuneration, social security and pensions | 62 | - | €492 | +€492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,450 | €8,681 | +€7,230 | +498.6% |
| Other operating charges | 640/8 | €1,733 | €489 | -€1,244 | -71.8% |
| Gross operating margin | 9900 | €34,368 | €50,419 | +€16,051 | +46.7% |
| Operating profit (loss) | 9901 | €31,186 | €40,758 | +€9,572 | +30.7% |
| Financial income | 75/76B | - | €1,949 | +€1,949 | |
| Recurring financial income | 75 | - | €1,949 | +€1,949 | |
| Financial charges | 65/66B | €12,976 | €16,117 | +€3,141 | +24.2% |
| Recurring financial charges | 65 | €12,976 | €16,117 | +€3,141 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €18,210 | €26,590 | +€8,380 | +46.0% |
| Income taxes | 67/77 | €4,031 | €5,475 | +€1,444 | +35.8% |
| Profit (loss) for the period | 9904 | €14,179 | €21,116 | +€6,937 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,179 | €21,116 | +€6,937 | +48.9% |
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 12 October 2026 via checked.be.