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QUALIDOR: 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

QUALIDOR

BE 0861.899.042
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,508
2024 · €90,108-€79,601
Equity
-€10,102
2024 · -€20,609+€10,508
Cash
€8,120
2024 · €34,303-€26,182
Balance sheet total
€162,362
2024 · €215,042-€52,681

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€28,028

    down €28,028 (-18.7%), from €149,910 to €121,882

  • Cash -€26,182

    down €26,182 (-76.3%), from €34,303 to €8,120

    mainly Debts after one year (-€40,110) and Other debts (-€27,239)

  • Stocks and contracts +€2,250

    up €2,250 (+12.2%), from €18,500 to €20,750

Equity and liabilities
  • Debts after one year -€40,110

    down €40,110 (-25.4%), from €157,941 to €117,831

  • Other debts -€27,239

    down €27,239 (-56.0%), from €48,608 to €21,369

  • Profit (loss) carried forward +€10,508

    up €10,508 (+25.6%), from -€41,069 to -€30,562

  • Tax, wage and social debts +€9,638

    up €9,638 (+257.5%), from €3,742 to €13,381

    of which Remuneration and social security: +€9,991

  • Trade debts -€5,904

    down €5,904 (-37.7%), from €15,677 to €9,773

Income statement
  • Gross operating margin -€42,583

    down €42,583 (-15.9%), from €267,509 to €224,925

  • Staff costs +€31,154

    up €31,154 (+20.9%), from €148,999 to €180,153

  • Depreciation +€6,739

    up €6,739 (+29.4%), from €22,939 to €29,678

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 €90,108
Gross operating margin -€42,583
Staff costs -€31,154
Depreciation -€6,739
Other operating charges +€1,219
Financial income +€189
Financial charges +€536
Taxes -€1,069
Result 2025 €10,508

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 +€15,151
Investment -€1,650
Financing -€39,683
Cash 2024 €34,303
Net result for the year +€10,508
Depreciation +€29,678
Stocks and contracts -€2,250
Receivables within one year +€940
Deferred charges and accrued income -€220
Trade debts -€5,904
Tax, wage and social debts +€9,638
Other debts -€27,239
Investment in fixed assets (net) -€1,650
Debts after one year -€40,110
Current portion of long-term debt +€426
Cash 2025 €8,120
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €215,042 €162,362 -€52,681 -24.5%
Fixed assets 21/28 €154,410 €126,382 -€28,028 -18.2%
Tangible fixed assets 22/27 €149,910 €121,882 -€28,028 -18.7%
Land and buildings 22 €6,923 €6,065 -€858 -12.4%
Plant, machinery and equipment 23 €70,823 €60,328 -€10,495 -14.8%
Furniture and vehicles 24 €17,187 €12,890 -€4,297 -25.0%
Leasing and similar rights 25 €54,977 €42,598 -€12,379 -22.5%
Financial fixed assets 28 €4,500 €4,500 = 0.0%
Current assets 29/58 €60,632 €35,980 -€24,652 -40.7%
Stocks and contracts in progress 3 €18,500 €20,750 +€2,250 +12.2%
Stocks 30/36 €18,500 €20,750 +€2,250 +12.2%
Amounts receivable within one year 40/41 €5,553 €4,613 -€940 -16.9%
Trade receivables 40 €5,240 €989 -€4,251 -81.1%
Other amounts receivable 41 €313 €3,623 +€3,310 +1058.1%
Cash at bank and in hand 54/58 €34,303 €8,120 -€26,182 -76.3%
Deferred charges and accrued income 490/1 €2,277 €2,497 +€220 +9.7%
Total equity and liabilities 10/49 €215,042 €162,362 -€52,681 -24.5%
Equity 10/15 -€20,609 -€10,102 +€10,508 +51.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 - -€1,860
Reserves not available under the articles 1311 €1,860 - -€1,860
Distributable reserves 133 - €1,860 +€1,860
Profit (loss) carried forward 14 -€41,069 -€30,562 +€10,508 +25.6%
Amounts payable 17/49 €235,652 €172,464 -€63,188 -26.8%
Amounts payable after more than one year 17 €157,941 €117,831 -€40,110 -25.4%
Financial debts 170/4 €157,941 €117,831 -€40,110 -25.4%
Amounts payable within one year 42/48 €77,711 €54,633 -€23,078 -29.7%
Current portion of amounts payable after more than one year 42 €9,683 €10,110 +€426 +4.4%
Trade debts 44 €15,677 €9,773 -€5,904 -37.7%
Suppliers 440/4 €15,677 €9,773 -€5,904 -37.7%
Taxes, remuneration and social security 45 €3,742 €13,381 +€9,638 +257.5%
Taxes 450/3 €3,742 €3,390 -€353 -9.4%
Remuneration and social security 454/9 - €9,991 +€9,991
Other amounts payable 47/48 €48,608 €21,369 -€27,239 -56.0%
Remuneration, social security and pensions 62 €148,999 €180,153 +€31,154 +20.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €22,939 €29,678 +€6,739 +29.4%
Other operating charges 640/8 €2,558 €1,339 -€1,219 -47.7%
Gross operating margin 9900 €267,509 €224,925 -€42,583 -15.9%
Operating profit (loss) 9901 €93,013 €13,755 -€79,258 -85.2%
Financial income 75/76B €234 €423 +€189 +80.9%
Recurring financial income 75 €234 €423 +€189 +80.9%
Financial charges 65/66B €2,830 €2,294 -€536 -19.0%
Recurring financial charges 65 €2,830 €2,294 -€536 -19.0%
Profit (loss) for the period before taxes 9903 €90,416 €11,884 -€78,532 -86.9%
Income taxes 67/77 €308 €1,377 +€1,069 +347.3%
Profit (loss) for the period 9904 €90,108 €10,508 -€79,601 -88.3%
Profit (loss) for the period to be appropriated 9905 €90,108 €10,508 -€79,601 -88.3%

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.