QUALIBIT: 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.
QUALIBIT
Largest movements
- Cash +€14,677
up €14,677 (+5187.5%), from €283 to €14,960
mainly Other debts (+€70,974) and Net result for the year (+€41,127)
- Tangible fixed assets -€14,424
down €14,424 (-5.5%), from €261,422 to €246,998
of which Land and buildings: -€14,342
- Receivables within one year +€11,061
up €11,061 (+6.3%), from €176,408 to €187,468
of which Other amounts receivable: +€23,975
- Other debts +€70,974
up €70,974 (+406.4%), from €17,464 to €88,439
- Reserves -€53,040
down €53,040 (-25.9%), from €204,997 to €151,957
- Debts after one year -€15,049
down €15,049 (-8.8%), from €170,278 to €155,230
- Tax, wage and social debts +€7,452
up €7,452 (+219.5%), from €3,394 to €10,847
- Gross operating margin +€14,403
up €14,403 (+23.7%), from €60,777 to €75,180
- Taxes +€3,846
up €3,846 (+28.6%), from €13,430 to €17,276
- Financial income +€1,574
up €1,574 (+24.3%), from €6,485 to €8,058
- Other operating charges +€1,189
up €1,189 (+52.5%), from €2,266 to €3,455
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 | €439,352 | €450,581 | +€11,230 | +2.6% |
| Fixed assets | 21/28 | €261,422 | €246,998 | -€14,424 | -5.5% |
| Tangible fixed assets | 22/27 | €261,422 | €246,998 | -€14,424 | -5.5% |
| Land and buildings | 22 | €261,339 | €246,998 | -€14,342 | -5.5% |
| Plant, machinery and equipment | 23 | €83 | €0 | -€83 | -100.0% |
| Current assets | 29/58 | €177,930 | €203,584 | +€25,654 | +14.4% |
| Amounts receivable within one year | 40/41 | €176,408 | €187,468 | +€11,061 | +6.3% |
| Trade receivables | 40 | €29,693 | €16,778 | -€12,915 | -43.5% |
| Other amounts receivable | 41 | €146,715 | €170,690 | +€23,975 | +16.3% |
| Cash at bank and in hand | 54/58 | €283 | €14,960 | +€14,677 | +5187.5% |
| Deferred charges and accrued income | 490/1 | €1,239 | €1,155 | -€84 | -6.8% |
| Total equity and liabilities | 10/49 | €439,352 | €450,581 | +€11,230 | +2.6% |
| Equity | 10/15 | €223,597 | €170,557 | -€53,040 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,997 | €151,957 | -€53,040 | -25.9% |
| Distributable reserves | 133 | €204,997 | €151,957 | -€53,040 | -25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €215,755 | €280,025 | +€64,270 | +29.8% |
| Amounts payable after more than one year | 17 | €170,278 | €155,230 | -€15,049 | -8.8% |
| Financial debts | 170/4 | €170,278 | €155,230 | -€15,049 | -8.8% |
| Amounts payable within one year | 42/48 | €45,476 | €124,795 | +€79,318 | +174.4% |
| Current portion of amounts payable after more than one year | 42 | €19,692 | €20,096 | +€404 | +2.1% |
| Trade debts | 44 | €4,925 | €5,413 | +€488 | +9.9% |
| Suppliers | 440/4 | €4,925 | €5,413 | +€488 | +9.9% |
| Taxes, remuneration and social security | 45 | €3,394 | €10,847 | +€7,452 | +219.5% |
| Taxes | 450/3 | €3,394 | €10,847 | +€7,452 | +219.5% |
| Other amounts payable | 47/48 | €17,464 | €88,439 | +€70,974 | +406.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,761 | €14,424 | -€337 | -2.3% |
| Other operating charges | 640/8 | €2,266 | €3,455 | +€1,189 | +52.5% |
| Gross operating margin | 9900 | €60,777 | €75,180 | +€14,403 | +23.7% |
| Operating profit (loss) | 9901 | €43,751 | €57,301 | +€13,551 | +31.0% |
| Financial income | 75/76B | €6,485 | €8,058 | +€1,574 | +24.3% |
| Recurring financial income | 75 | €6,485 | €8,058 | +€1,574 | +24.3% |
| Financial charges | 65/66B | €7,353 | €6,956 | -€397 | -5.4% |
| Recurring financial charges | 65 | €7,353 | €6,956 | -€397 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €42,883 | €58,404 | +€15,521 | +36.2% |
| Income taxes | 67/77 | €13,430 | €17,276 | +€3,846 | +28.6% |
| Profit (loss) for the period | 9904 | €29,452 | €41,127 | +€11,675 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,452 | €41,127 | +€11,675 | +39.6% |
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 11 October 2026 via checked.be.