QUALITE A: 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.
QUALITE A
Largest movements
- Cash +€27,551
up €27,551 (+29603.0%), from €93 to €27,645
mainly Depreciation (+€23,628) and Net result for the year (+€15,529)
- Tangible fixed assets -€22,259
down €22,259 (-31.2%), from €71,356 to €49,096
of which Furniture and vehicles: -€21,243
- Reserves +€15,000
up €15,000 (+62.2%), from €24,103 to €39,103
- Debts after one year -€8,638
down €8,638 (-33.1%), from €26,072 to €17,434
- Other debts -€7,500
down €7,500 (-100.0%), from €7,500 to €0
- Tax, wage and social debts +€6,786
up €6,786 (+75.5%), from €8,993 to €15,779
- Gross operating margin +€32,860
up €32,860 (+126.3%), from €26,019 to €58,879
- Taxes +€7,936
up €7,936 (+111.9%), from €7,092 to €15,029
- Depreciation +€6,121
up €6,121 (+35.0%), from €17,507 to €23,628
- Financial charges -€925
down €925 (-24.7%), from €3,749 to €2,825
- Financial income -€855
down €855 (-49.4%), from €1,731 to €876
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 | €94,747 | €100,026 | +€5,280 | +5.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €71,356 | €49,096 | -€22,259 | -31.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €71,356 | €49,096 | -€22,259 | -31.2% |
| Plant, machinery and equipment | 23 | €12,062 | €11,045 | -€1,017 | -8.4% |
| Furniture and vehicles | 24 | €59,294 | €38,051 | -€21,243 | -35.8% |
| Current assets | 29/58 | €23,391 | €50,930 | +€27,539 | +117.7% |
| Amounts receivable within one year | 40/41 | €23,298 | €22,842 | -€456 | -2.0% |
| Trade receivables | 40 | €7,414 | €6,997 | -€417 | -5.6% |
| Other amounts receivable | 41 | €15,884 | €15,845 | -€38 | -0.2% |
| Cash at bank and in hand | 54/58 | €93 | €27,645 | +€27,551 | +29603.0% |
| Deferred charges and accrued income | 490/1 | - | €443 | +€443 | |
| Total equity and liabilities | 10/49 | €94,747 | €100,026 | +€5,280 | +5.6% |
| Equity | 10/15 | €42,404 | €57,933 | +€15,529 | +36.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €24,103 | €39,103 | +€15,000 | +62.2% |
| Distributable reserves | 133 | €24,103 | €39,103 | +€15,000 | +62.2% |
| Profit (loss) carried forward | 14 | -€249 | €280 | +€529 | |
| Amounts payable | 17/49 | €52,343 | €42,093 | -€10,250 | -19.6% |
| Amounts payable after more than one year | 17 | €26,072 | €17,434 | -€8,638 | -33.1% |
| Financial debts | 170/4 | €26,072 | €17,434 | -€8,638 | -33.1% |
| Amounts payable within one year | 42/48 | €26,271 | €24,566 | -€1,705 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €8,073 | €8,638 | +€564 | +7.0% |
| Financial debts | 43 | €806 | €0 | -€806 | -100.0% |
| Credit institutions | 430/8 | €806 | €0 | -€806 | -100.0% |
| Trade debts | 44 | €899 | €149 | -€750 | -83.4% |
| Suppliers | 440/4 | €899 | €149 | -€750 | -83.4% |
| Taxes, remuneration and social security | 45 | €8,993 | €15,779 | +€6,786 | +75.5% |
| Taxes | 450/3 | €8,993 | €15,779 | +€6,786 | +75.5% |
| Other amounts payable | 47/48 | €7,500 | €0 | -€7,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €93 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,507 | €23,628 | +€6,121 | +35.0% |
| Other operating charges | 640/8 | €2,644 | €2,744 | +€100 | +3.8% |
| Gross operating margin | 9900 | €26,019 | €58,879 | +€32,860 | +126.3% |
| Operating profit (loss) | 9901 | €5,868 | €32,507 | +€26,639 | +454.0% |
| Financial income | 75/76B | €1,731 | €876 | -€855 | -49.4% |
| Recurring financial income | 75 | €1,731 | €876 | -€855 | -49.4% |
| Financial charges | 65/66B | €3,749 | €2,825 | -€925 | -24.7% |
| Recurring financial charges | 65 | €3,749 | €2,825 | -€925 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €3,850 | €30,558 | +€26,708 | +693.7% |
| Income taxes | 67/77 | €7,092 | €15,029 | +€7,936 | +111.9% |
| Profit (loss) for the period | 9904 | -€3,242 | €15,529 | +€18,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,242 | €15,529 | +€18,772 |
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 4 October 2026 via checked.be.