QUALYA: 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.
QUALYA
Largest movements
- Current investments +€42,280
up €42,280 (+1,137%), from €3,720 to €46,000
- Receivables within one year +€20,210
up €20,210 (+13.3%), from €152,088 to €172,298
of which Other amounts receivable: +€11,014
- Cash -€18,377
down €18,377 (-100.0%), from €18,377 to €0
mainly Contributions, distributions and other (-€112,846) and Current investments (-€42,280)
- Tangible fixed assets -€15,647
down €15,647 (-29.5%), from €53,066 to €37,419
of which Furniture and vehicles: -€16,190
- Other debts +€112,846
up €112,846, from €0 to €112,846
- Reserves -€70,852
down €70,852 (-37.6%), from €188,417 to €117,565
- Current portion of long-term debt -€10,271
down €10,271 (-74.4%), from €13,802 to €3,530
- Debts after one year -€4,704
down €4,704 (-100%), from €4,704 to €0
- Gross operating margin +€16,281
up €16,281 (+26.2%), from €62,185 to €78,467
- Taxes +€5,510
up €5,510 (+44.3%), from €12,436 to €17,946
- Financial income +€3,154
up €3,154 (+109%), from €2,880 to €6,034
- Other operating charges +€2,259
up €2,259 (+109%), from €2,082 to €4,341
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 | €228,055 | €256,523 | +€28,468 | +12.5% |
| Fixed assets | 21/28 | €53,264 | €37,519 | -€15,745 | -29.6% |
| Tangible fixed assets | 22/27 | €53,066 | €37,419 | -€15,647 | -29.5% |
| Plant, machinery and equipment | 23 | €10,787 | €11,330 | +€543 | +5.0% |
| Furniture and vehicles | 24 | €42,279 | €26,089 | -€16,190 | -38.3% |
| Financial fixed assets | 28 | €198 | €100 | -€98 | -49.5% |
| Current assets | 29/58 | €174,791 | €219,004 | +€44,213 | +25.3% |
| Amounts receivable within one year | 40/41 | €152,088 | €172,298 | +€20,210 | +13.3% |
| Trade receivables | 40 | €28,314 | €37,510 | +€9,196 | +32.5% |
| Other amounts receivable | 41 | €123,774 | €134,788 | +€11,014 | +8.9% |
| Current investments | 50/53 | €3,720 | €46,000 | +€42,280 | +1,137% |
| Cash at bank and in hand | 54/58 | €18,377 | €0 | -€18,377 | -100.0% |
| Deferred charges and accrued income | 490/1 | €605 | €706 | +€101 | +16.6% |
| Total equity and liabilities | 10/49 | €228,055 | €256,523 | +€28,468 | +12.5% |
| Equity | 10/15 | €189,165 | €118,313 | -€70,852 | -37.5% |
| Contributions | 10/11 | €619 | €619 | = | 0.0% |
| Reserves | 13 | €188,417 | €117,565 | -€70,852 | -37.6% |
| Distributable reserves | 133 | €188,417 | €117,565 | -€70,852 | -37.6% |
| Profit (loss) carried forward | 14 | €129 | €129 | = | 0.0% |
| Amounts payable | 17/49 | €38,890 | €138,210 | +€99,320 | +255% |
| Amounts payable after more than one year | 17 | €4,704 | €0 | -€4,704 | -100% |
| Financial debts | 170/4 | €4,704 | €0 | -€4,704 | -100% |
| Amounts payable within one year | 42/48 | €34,186 | €138,210 | +€104,024 | +304% |
| Current portion of amounts payable after more than one year | 42 | €13,802 | €3,530 | -€10,271 | -74.4% |
| Financial debts | 43 | - | €292 | +€292 | |
| Credit institutions | 430/8 | - | €292 | +€292 | |
| Trade debts | 44 | €4,939 | €4,301 | -€638 | -12.9% |
| Suppliers | 440/4 | €4,939 | €4,301 | -€638 | -12.9% |
| Taxes, remuneration and social security | 45 | €15,445 | €17,240 | +€1,795 | +11.6% |
| Taxes | 450/3 | €15,445 | €17,240 | +€1,795 | +11.6% |
| Other amounts payable | 47/48 | €0 | €112,846 | +€112,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,167 | €19,639 | -€528 | -2.6% |
| Other operating charges | 640/8 | €2,082 | €4,341 | +€2,259 | +109% |
| Gross operating margin | 9900 | €62,185 | €78,467 | +€16,281 | +26.2% |
| Operating profit (loss) | 9901 | €39,936 | €54,486 | +€14,550 | +36.4% |
| Financial income | 75/76B | €2,880 | €6,034 | +€3,154 | +109% |
| Recurring financial income | 75 | €2,880 | €6,034 | +€3,154 | +109% |
| Financial charges | 65/66B | €1,110 | €579 | -€531 | -47.8% |
| Recurring financial charges | 65 | €1,110 | €579 | -€531 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €41,706 | €59,940 | +€18,234 | +43.7% |
| Income taxes | 67/77 | €12,436 | €17,946 | +€5,510 | +44.3% |
| Profit (loss) for the period | 9904 | €29,270 | €41,994 | +€12,724 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,270 | €41,994 | +€12,724 | +43.5% |
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 1 November 2026 via checked.be.