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QSLD: 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.

What changed

QSLD

BE 0726.936.410
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,329
2024 · €6,477+€8,853
Equity
€94,673
2024 · €79,344+€15,329
Cash
€34,163
2024 · €20,441+€13,722
Balance sheet total
€343,621
2024 · €266,909+€76,712

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€75,662

    up €75,662 (+43.2%), from €175,298 to €250,960

    of which Other tangible fixed assets: +€183,276

  • Cash +€13,722

    up €13,722 (+67.1%), from €20,441 to €34,163

    mainly Other debts (+€65,089) and Depreciation (+€27,962)

  • Intangible fixed assets -€8,000

    down €8,000 (-22.4%), from €35,738 to €27,738

Equity and liabilities
  • Other debts +€65,089

    up €65,089 (+73.2%), from €88,862 to €153,951

  • Profit (loss) carried forward +€15,329

    up €15,329, from -€11,656 to €3,673

  • Debts after one year -€10,645

    down €10,645 (-17.9%), from €59,331 to €48,686

  • Tax, wage and social debts +€8,703

    up €8,703 (+44.1%), from €19,753 to €28,456

    of which Remuneration and social security: +€5,268

  • Trade debts -€4,654

    down €4,654 (-51.1%), from €9,100 to €4,445

Income statement
  • Staff costs -€10,340

    down €10,340 (-3.7%), from €278,670 to €268,330

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €6,477
Gross operating margin +€841
Staff costs +€10,340
Depreciation -€2,164
Other operating charges -€282
Financial income +€176
Financial charges -€50
Taxes -€9
Result 2025 €15,329

Cash bridge derived

cash 2024 to 2025

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.

From operations +€119,685
Investment -€95,624
Financing -€10,339
Cash 2024 €20,441
Net result for the year +€15,329
Depreciation +€27,962
Stocks and contracts +€702
Receivables within one year +€2,325
Deferred charges and accrued income +€1,645
Trade debts -€4,654
Tax, wage and social debts +€8,703
Advances received +€2,584
Other debts +€65,089
Investment in fixed assets (net) -€95,624
Debts after one year -€10,645
Current portion of long-term debt +€306
Cash 2025 €34,163
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €266,909 €343,621 +€76,712 +28.7%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 €211,035 €278,697 +€67,662 +32.1%
Intangible fixed assets 21 €35,738 €27,738 -€8,000 -22.4%
Tangible fixed assets 22/27 €175,298 €250,960 +€75,662 +43.2%
Plant, machinery and equipment 23 €61,976 €54,272 -€7,704 -12.4%
Furniture and vehicles 24 €6,893 €8,259 +€1,366 +19.8%
Other tangible fixed assets 26 €5,152 €188,428 +€183,276 +3557.3%
Assets under construction and advance payments 27 €101,277 - -€101,277
Current assets 29/58 €55,874 €64,924 +€9,050 +16.2%
Stocks and contracts in progress 3 €16,461 €15,758 -€702 -4.3%
Stocks 30/36 €16,461 €15,758 -€702 -4.3%
Amounts receivable within one year 40/41 €4,552 €2,227 -€2,325 -51.1%
Trade receivables 40 €4,022 €1,418 -€2,605 -64.8%
Other amounts receivable 41 €529 €809 +€280 +52.9%
Cash at bank and in hand 54/58 €20,441 €34,163 +€13,722 +67.1%
Deferred charges and accrued income 490/1 €14,420 €12,775 -€1,645 -11.4%
Total equity and liabilities 10/49 €266,909 €343,621 +€76,712 +28.7%
Equity 10/15 €79,344 €94,673 +€15,329 +19.3%
Contributions 10/11 €51,000 €51,000 = 0.0%
Reserves 13 €40,000 €40,000 = 0.0%
Distributable reserves 133 €40,000 €40,000 = 0.0%
Profit (loss) carried forward 14 -€11,656 €3,673 +€15,329
Amounts payable 17/49 €187,565 €248,948 +€61,383 +32.7%
Amounts payable after more than one year 17 €59,331 €48,686 -€10,645 -17.9%
Financial debts 170/4 €59,331 €48,686 -€10,645 -17.9%
Amounts payable within one year 42/48 €128,234 €200,261 +€72,027 +56.2%
Current portion of amounts payable after more than one year 42 €10,339 €10,645 +€306 +3.0%
Trade debts 44 €9,100 €4,445 -€4,654 -51.1%
Suppliers 440/4 €9,100 €4,445 -€4,654 -51.1%
Advances received on contracts in progress 46 €180 €2,764 +€2,584 +1435.6%
Taxes, remuneration and social security 45 €19,753 €28,456 +€8,703 +44.1%
Taxes 450/3 €9,732 €13,167 +€3,434 +35.3%
Remuneration and social security 454/9 €10,021 €15,289 +€5,268 +52.6%
Other amounts payable 47/48 €88,862 €153,951 +€65,089 +73.2%
Remuneration, social security and pensions 62 €278,670 €268,330 -€10,340 -3.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €25,798 €27,962 +€2,164 +8.4%
Other operating charges 640/8 €343 €624 +€282 +82.2%
Gross operating margin 9900 €314,853 €315,695 +€841 +0.3%
Operating profit (loss) 9901 €10,043 €18,779 +€8,736 +87.0%
Financial income 75/76B €10 €187 +€176 +1679.6%
Recurring financial income 75 €10 €187 +€176 +1679.6%
Financial charges 65/66B €3,586 €3,636 +€50 +1.4%
Recurring financial charges 65 €3,586 €3,636 +€50 +1.4%
Profit (loss) for the period before taxes 9903 €6,467 €15,329 +€8,862 +137.0%
Income taxes 67/77 -€9 - +€9
Profit (loss) for the period 9904 €6,477 €15,329 +€8,853 +136.7%
Profit (loss) for the period to be appropriated 9905 €6,477 €15,329 +€8,853 +136.7%

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 29 September 2026 via checked.be.