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Quadrum: 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

Quadrum

BE 0649.805.869
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€95,727
2024 · €89,790+€5,938
Equity
€540,310
2024 · €444,583+€95,727
Cash
€26,404
2024 · €100,365-€73,961
Balance sheet total
€2.9m
2024 · €3.1m-€260,587

Largest movements

2024 to 2025
Assets
  • Receivables after one year -€159,600

    no longer reported in 2025 (was €159,600)

  • Cash -€73,961

    down €73,961 (-73.7%), from €100,365 to €26,404

    mainly Debts after one year (-€361,363) and Receivables within one year (-€30,204)

  • Tangible fixed assets -€54,251

    down €54,251 (-1.9%), from €2.8m to €2.8m

Equity and liabilities
  • Debts after one year -€361,363

    down €361,363 (-16.7%), from €2.2m to €1.8m

    of which Other amounts payable: -€210,000

  • Reserves +€95,727

    up €95,727 (+25.0%), from €383,083 to €478,810

    of which Distributable reserves: +€95,727

Income statement
  • Financial charges -€11,108

    down €11,108 (-15.7%), from €70,964 to €59,856

  • Taxes +€2,876

    up €2,876 (+9.9%), from €29,033 to €31,909

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 €89,790
Gross operating margin +€258
Depreciation -€0
Other operating charges -€344
Financial income -€2,209
Financial charges +€11,108
Taxes -€2,876
Result 2025 €95,727

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 +€284,464
Investment €0
Financing -€358,425
Cash 2024 €100,365
Net result for the year +€95,727
Depreciation +€54,251
Receivables after one year +€159,600
Receivables within one year -€30,204
Deferred charges and accrued income +€2,979
Trade debts -€1
Tax, wage and social debts +€2,873
Other debts +€3,864
Accrued charges and deferred income -€4,625
Debts after one year -€361,363
Current portion of long-term debt +€2,938
Cash 2025 €26,404
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,111,481 €2,850,894 -€260,587 -8.4%
Fixed assets 21/28 €2,812,775 €2,758,525 -€54,251 -1.9%
Tangible fixed assets 22/27 €2,812,775 €2,758,525 -€54,251 -1.9%
Land and buildings 22 €2,812,775 €2,758,525 -€54,251 -1.9%
Current assets 29/58 €298,705 €92,369 -€206,336 -69.1%
Amounts receivable after more than one year 29 €159,600 - -€159,600
Trade receivables 290 €159,600 - -€159,600
Amounts receivable within one year 40/41 €35,761 €65,965 +€30,204 +84.5%
Trade receivables 40 €32,791 €65,841 +€33,050 +100.8%
Other amounts receivable 41 €2,970 €124 -€2,846 -95.8%
Cash at bank and in hand 54/58 €100,365 €26,404 -€73,961 -73.7%
Deferred charges and accrued income 490/1 €2,979 - -€2,979
Total equity and liabilities 10/49 €3,111,481 €2,850,894 -€260,587 -8.4%
Equity 10/15 €444,583 €540,310 +€95,727 +21.5%
Contributions 10/11 €61,500 €61,500 = 0.0%
Capital 10 €61,500 €61,500 = 0.0%
Issued capital 100 €61,500 €61,500 = 0.0%
Reserves 13 €383,083 €478,810 +€95,727 +25.0%
Non-distributable reserves 130/1 €6,150 €6,150 = 0.0%
Legal reserve 130 €6,150 €6,150 = 0.0%
Distributable reserves 133 €376,933 €472,660 +€95,727 +25.4%
Amounts payable 17/49 €2,666,898 €2,310,584 -€356,314 -13.4%
Amounts payable after more than one year 17 €2,157,773 €1,796,410 -€361,363 -16.7%
Financial debts 170/4 €1,907,773 €1,756,410 -€151,363 -7.9%
Other amounts payable 178/9 €250,000 €40,000 -€210,000 -84.0%
Amounts payable within one year 42/48 €503,700 €513,374 +€9,674 +1.9%
Current portion of amounts payable after more than one year 42 €148,425 €151,363 +€2,938 +2.0%
Trade debts 44 €322,941 €322,940 -€1 0.0%
Suppliers 440/4 €322,941 €322,940 -€1 0.0%
Taxes, remuneration and social security 45 €32,334 €35,207 +€2,873 +8.9%
Taxes 450/3 €32,334 €35,207 +€2,873 +8.9%
Other amounts payable 47/48 - €3,864 +€3,864
Accrued charges and deferred income 492/3 €5,425 €800 -€4,625 -85.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €54,251 €54,251 +€0 0.0%
Other operating charges 640/8 €9,519 €9,863 +€344 +3.6%
Gross operating margin 9900 €251,348 €251,606 +€258 +0.1%
Operating profit (loss) 9901 €187,578 €187,493 -€86 0.0%
Financial income 75/76B €2,209 - -€2,209
Recurring financial income 75 €2,209 - -€2,209
Financial charges 65/66B €70,964 €59,856 -€11,108 -15.7%
Recurring financial charges 65 €70,964 €59,856 -€11,108 -15.7%
Profit (loss) for the period before taxes 9903 €118,823 €127,636 +€8,814 +7.4%
Income taxes 67/77 €29,033 €31,909 +€2,876 +9.9%
Profit (loss) for the period 9904 €89,790 €95,727 +€5,938 +6.6%
Profit (loss) for the period to be appropriated 9905 €89,790 €95,727 +€5,938 +6.6%

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 28 September 2026 via checked.be.