Quality & Action Communication: 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.
Quality & Action Communication
Largest movements
- Cash -€14,644
down €14,644 (-46.7%), from €31,361 to €16,717
mainly Contributions, distributions and other (-€19,200) and Net result for the year (-€8,541)
- Receivables within one year +€2,546
up €2,546 (+8.9%), from €28,748 to €31,294
of which Trade receivables: +€1,578
- Deferred charges and accrued income -€2,217
down €2,217 (-39.2%), from €5,651 to €3,434
- Tangible fixed assets -€769
down €769 (-96.5%), from €797 to €28
of which Furniture and vehicles: -€518
- Reserves -€19,200
down €19,200 (-37.4%), from €51,300 to €32,100
of which Distributable reserves: -€19,200
- Other debts +€13,463
up €13,463 (+304%), from €4,428 to €17,891
- Profit (loss) carried forward -€8,541
down €8,541 (-242%), from -€3,534 to -€12,075
- Tax, wage and social debts -€2,011
down €2,011 (-28.9%), from €6,964 to €4,953
of which Remuneration and social security: -€1,299
- Trade debts +€1,205
up €1,205 (+61.8%), from €1,949 to €3,154
- Gross operating margin -€25,787
down €25,787, from €19,961 to -€5,826
- Write-downs -€21,139
no longer reported in 2025 (was €21,139)
- Depreciation -€439
down €439 (-36.3%), from €1,208 to €769
- Financial charges -€244
down €244 (-18.6%), from €1,314 to €1,070
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 | €67,307 | €52,223 | -€15,084 | -22.4% |
| Fixed assets | 21/28 | €1,547 | €778 | -€769 | -49.7% |
| Tangible fixed assets | 22/27 | €797 | €28 | -€769 | -96.5% |
| Furniture and vehicles | 24 | €534 | €16 | -€518 | -97.0% |
| Other tangible fixed assets | 26 | €263 | €12 | -€251 | -95.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €65,760 | €51,445 | -€14,315 | -21.8% |
| Amounts receivable within one year | 40/41 | €28,748 | €31,294 | +€2,546 | +8.9% |
| Trade receivables | 40 | €28,748 | €30,326 | +€1,578 | +5.5% |
| Other amounts receivable | 41 | - | €968 | +€968 | |
| Cash at bank and in hand | 54/58 | €31,361 | €16,717 | -€14,644 | -46.7% |
| Deferred charges and accrued income | 490/1 | €5,651 | €3,434 | -€2,217 | -39.2% |
| Total equity and liabilities | 10/49 | €67,307 | €52,223 | -€15,084 | -22.4% |
| Equity | 10/15 | €53,966 | €26,225 | -€27,741 | -51.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,300 | €32,100 | -€19,200 | -37.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €49,445 | €30,245 | -€19,200 | -38.8% |
| Profit (loss) carried forward | 14 | -€3,534 | -€12,075 | -€8,541 | -242% |
| Amounts payable | 17/49 | €13,341 | €25,998 | +€12,657 | +94.9% |
| Amounts payable within one year | 42/48 | €13,341 | €25,998 | +€12,657 | +94.9% |
| Trade debts | 44 | €1,949 | €3,154 | +€1,205 | +61.8% |
| Suppliers | 440/4 | €1,949 | €3,154 | +€1,205 | +61.8% |
| Taxes, remuneration and social security | 45 | €6,964 | €4,953 | -€2,011 | -28.9% |
| Taxes | 450/3 | €4,017 | €3,305 | -€712 | -17.7% |
| Remuneration and social security | 454/9 | €2,947 | €1,648 | -€1,299 | -44.1% |
| Other amounts payable | 47/48 | €4,428 | €17,891 | +€13,463 | +304% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,208 | €769 | -€439 | -36.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,139 | - | -€21,139 | |
| Other operating charges | 640/8 | €626 | €745 | +€119 | +19.0% |
| Gross operating margin | 9900 | €19,961 | -€5,826 | -€25,787 | |
| Operating profit (loss) | 9901 | -€3,012 | -€7,340 | -€4,328 | -144% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,314 | €1,070 | -€244 | -18.6% |
| Recurring financial charges | 65 | €1,314 | €1,070 | -€244 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,326 | -€8,409 | -€4,083 | -94.4% |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.7% |
| Profit (loss) for the period | 9904 | -€4,466 | -€8,541 | -€4,075 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,466 | -€8,541 | -€4,075 | -91.2% |
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 15 October 2026 via checked.be.