Qual - Constructions bois: 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.
Qual - Constructions bois
Largest movements
- Receivables within one year +€32,925
up €32,925 (+202%), from €16,279 to €49,204
of which Trade receivables: +€34,212
- Cash -€16,818
down €16,818 (-36.2%), from €46,476 to €29,658
mainly Receivables within one year (-€32,925) and Trade debts (-€10,601)
- Tangible fixed assets -€10,945
down €10,945 (-27.1%), from €40,368 to €29,423
of which Leasing and similar rights: -€6,517
- Profit (loss) carried forward +€17,270
up €17,270, from -€12,743 to €4,527
- Trade debts -€10,601
down €10,601 (-54.9%), from €19,322 to €8,721
- Debts after one year -€8,100
down €8,100 (-36.2%), from €22,376 to €14,276
- Tax, wage and social debts +€7,735
up €7,735 (+59.8%), from €12,930 to €20,665
of which Taxes: +€7,439
- Other debts -€1,773
down €1,773 (-92.0%), from €1,928 to €155
- Gross operating margin +€23,802
up €23,802 (+12.0%), from €198,875 to €222,677
- Purchases and services -€18,794
down €18,794 (-5.3%), from €354,671 to €335,877
- Staff costs -€8,535
down €8,535 (-4.4%), from €195,613 to €187,078
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 | €109,624 | €114,603 | +€4,979 | +4.5% |
| Fixed assets | 21/28 | €42,468 | €31,523 | -€10,945 | -25.8% |
| Tangible fixed assets | 22/27 | €40,368 | €29,423 | -€10,945 | -27.1% |
| Plant, machinery and equipment | 23 | €8,202 | €5,930 | -€2,272 | -27.7% |
| Furniture and vehicles | 24 | €10,117 | €7,961 | -€2,156 | -21.3% |
| Leasing and similar rights | 25 | €22,049 | €15,532 | -€6,517 | -29.6% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €67,156 | €83,080 | +€15,924 | +23.7% |
| Amounts receivable within one year | 40/41 | €16,279 | €49,204 | +€32,925 | +202% |
| Trade receivables | 40 | €14,992 | €49,204 | +€34,212 | +228% |
| Other amounts receivable | 41 | €1,287 | - | -€1,287 | |
| Cash at bank and in hand | 54/58 | €46,476 | €29,658 | -€16,818 | -36.2% |
| Deferred charges and accrued income | 490/1 | €4,401 | €4,218 | -€183 | -4.2% |
| Total equity and liabilities | 10/49 | €109,624 | €114,603 | +€4,979 | +4.5% |
| Equity | 10/15 | €45,117 | €62,387 | +€17,270 | +38.3% |
| Reserves | 13 | €57,860 | €57,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,000 | €56,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,743 | €4,527 | +€17,270 | |
| Amounts payable | 17/49 | €64,507 | €52,216 | -€12,291 | -19.1% |
| Amounts payable after more than one year | 17 | €22,376 | €14,276 | -€8,100 | -36.2% |
| Financial debts | 170/4 | €22,376 | €14,276 | -€8,100 | -36.2% |
| Amounts payable within one year | 42/48 | €42,131 | €37,940 | -€4,191 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €7,951 | €8,399 | +€448 | +5.6% |
| Trade debts | 44 | €19,322 | €8,721 | -€10,601 | -54.9% |
| Suppliers | 440/4 | €19,322 | €8,721 | -€10,601 | -54.9% |
| Taxes, remuneration and social security | 45 | €12,930 | €20,665 | +€7,735 | +59.8% |
| Taxes | 450/3 | €2,734 | €10,173 | +€7,439 | +272% |
| Remuneration and social security | 454/9 | €10,196 | €10,492 | +€296 | +2.9% |
| Other amounts payable | 47/48 | €1,928 | €155 | -€1,773 | -92.0% |
| Turnover | 70 | €553,546 | €557,626 | +€4,080 | +0.7% |
| Non-recurring operating income | 76A | - | €928 | +€928 | |
| Goods, raw materials, services and sundry goods | 60/61 | €354,671 | €335,877 | -€18,794 | -5.3% |
| Remuneration, social security and pensions | 62 | €195,613 | €187,078 | -€8,535 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,660 | €14,700 | +€1,040 | +7.6% |
| Other operating charges | 640/8 | €5,640 | €1,896 | -€3,744 | -66.4% |
| Gross operating margin | 9900 | €198,875 | €222,677 | +€23,802 | +12.0% |
| Operating profit (loss) | 9901 | -€16,038 | €19,003 | +€35,041 | |
| Financial income | 75/76B | €3 | €9 | +€6 | +200% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +200% |
| Financial charges | 65/66B | €6,449 | €1,742 | -€4,707 | -73.0% |
| Recurring financial charges | 65 | €6,449 | €1,742 | -€4,707 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,484 | €17,270 | +€39,754 | |
| Profit (loss) for the period | 9904 | -€22,484 | €17,270 | +€39,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,484 | €17,270 | +€39,754 |
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 17 October 2026 via checked.be.