Qualitax-Clepkens: 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.
Qualitax-Clepkens
Largest movements
- Cash -€8,082
down €8,082 (-58.0%), from €13,943 to €5,861
mainly Contributions, distributions and other (-€32,517) and Trade debts (-€8,249)
- Receivables within one year +€1,218
up €1,218 (+4.2%), from €29,198 to €30,415
of which Trade receivables: +€1,213
- Trade debts -€8,249
down €8,249 (-100%), from €8,249 to €0
- Other debts +€7,716
up €7,716 (+31.1%), from €24,802 to €32,517
- Profit (loss) carried forward -€6,738
down €6,738 (-100%), from €6,738 to €0
- Gross operating margin +€2,994
up €2,994 (+12.0%), from €24,907 to €27,901
- Depreciation -€458
down €458 (-100%), from €458 to €0
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 | €43,140 | €36,276 | -€6,864 | -15.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €43,140 | €36,276 | -€6,864 | -15.9% |
| Amounts receivable within one year | 40/41 | €29,198 | €30,415 | +€1,218 | +4.2% |
| Trade receivables | 40 | €29,193 | €30,406 | +€1,213 | +4.2% |
| Other amounts receivable | 41 | €4 | €9 | +€5 | +103% |
| Cash at bank and in hand | 54/58 | €13,943 | €5,861 | -€8,082 | -58.0% |
| Total equity and liabilities | 10/49 | €43,140 | €36,276 | -€6,864 | -15.9% |
| Equity | 10/15 | €7,738 | €1,000 | -€6,738 | -87.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,738 | €0 | -€6,738 | -100% |
| Amounts payable | 17/49 | €35,403 | €35,276 | -€126 | -0.4% |
| Amounts payable within one year | 42/48 | €35,403 | €35,276 | -€126 | -0.4% |
| Trade debts | 44 | €8,249 | €0 | -€8,249 | -100% |
| Suppliers | 440/4 | €8,249 | €0 | -€8,249 | -100% |
| Taxes, remuneration and social security | 45 | €2,352 | €2,759 | +€407 | +17.3% |
| Taxes | 450/3 | €2,352 | €2,759 | +€407 | +17.3% |
| Other amounts payable | 47/48 | €24,802 | €32,517 | +€7,716 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €458 | €0 | -€458 | -100% |
| Other operating charges | 640/8 | €912 | €767 | -€145 | -15.9% |
| Gross operating margin | 9900 | €24,907 | €27,901 | +€2,994 | +12.0% |
| Operating profit (loss) | 9901 | €23,536 | €27,134 | +€3,598 | +15.3% |
| Financial income | 75/76B | €250 | €14 | -€236 | -94.3% |
| Recurring financial income | 75 | €250 | €14 | -€236 | -94.3% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +7.4% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €23,717 | €27,074 | +€3,357 | +14.2% |
| Income taxes | 67/77 | €1,243 | €1,294 | +€51 | +4.1% |
| Profit (loss) for the period | 9904 | €22,474 | €25,780 | +€3,306 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,474 | €25,780 | +€3,306 | +14.7% |
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 31 October 2026 via checked.be.