QUARTIER LIBRE: 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.
QUARTIER LIBRE
Largest movements
- Tangible fixed assets -€23,760
down €23,760 (-79.3%), from €29,977 to €6,217
of which Land and buildings: -€22,600
- Receivables within one year +€21,469
up €21,469 (+26.0%), from €82,417 to €103,886
of which Other amounts receivable: +€25,376
- Cash +€2,493
up €2,493 (+56.3%), from €4,428 to €6,921
mainly Depreciation (+€25,394) and Net result for the year (+€18,746)
- Profit (loss) carried forward +€18,746
up €18,746 (+24.4%), from €76,826 to €95,571
- Tax, wage and social debts -€13,056
down €13,056 (-45.7%), from €28,568 to €15,512
- Trade debts -€4,004
down €4,004 (-81.4%), from €4,922 to €918
- Current portion of long-term debt -€2,606
no longer reported in 2025 (was €2,606)
- Gross operating margin -€18,887
down €18,887 (-27.3%), from €69,175 to €50,288
- Depreciation -€5,153
down €5,153 (-16.9%), from €30,547 to €25,394
- Taxes -€3,718
down €3,718 (-27.6%), from €13,481 to €9,763
- Financial charges -€2,862
down €2,862 (-81.1%), from €3,528 to €667
- Other operating charges -€1,984
down €1,984 (-68.3%), from €2,906 to €922
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 | €119,122 | €118,201 | -€921 | -0.8% |
| Fixed assets | 21/28 | €29,977 | €6,217 | -€23,760 | -79.3% |
| Tangible fixed assets | 22/27 | €29,977 | €6,217 | -€23,760 | -79.3% |
| Land and buildings | 22 | €22,822 | €222 | -€22,600 | -99.0% |
| Furniture and vehicles | 24 | €2,357 | €1,197 | -€1,160 | -49.2% |
| Other tangible fixed assets | 26 | €4,799 | €4,799 | = | 0.0% |
| Current assets | 29/58 | €89,145 | €111,983 | +€22,839 | +25.6% |
| Amounts receivable within one year | 40/41 | €82,417 | €103,886 | +€21,469 | +26.0% |
| Trade receivables | 40 | €4,635 | €728 | -€3,907 | -84.3% |
| Other amounts receivable | 41 | €77,782 | €103,158 | +€25,376 | +32.6% |
| Cash at bank and in hand | 54/58 | €4,428 | €6,921 | +€2,493 | +56.3% |
| Deferred charges and accrued income | 490/1 | €2,300 | €1,177 | -€1,124 | -48.8% |
| Total equity and liabilities | 10/49 | €119,122 | €118,201 | -€921 | -0.8% |
| Equity | 10/15 | €83,026 | €101,771 | +€18,746 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,826 | €95,571 | +€18,746 | +24.4% |
| Amounts payable | 17/49 | €36,096 | €16,429 | -€19,667 | -54.5% |
| Amounts payable within one year | 42/48 | €36,096 | €16,429 | -€19,667 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €2,606 | - | -€2,606 | |
| Trade debts | 44 | €4,922 | €918 | -€4,004 | -81.4% |
| Suppliers | 440/4 | €4,922 | €918 | -€4,004 | -81.4% |
| Taxes, remuneration and social security | 45 | €28,568 | €15,512 | -€13,056 | -45.7% |
| Taxes | 450/3 | €28,568 | €15,512 | -€13,056 | -45.7% |
| Non-recurring operating income | 76A | - | €2,980 | +€2,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,547 | €25,394 | -€5,153 | -16.9% |
| Other operating charges | 640/8 | €2,906 | €922 | -€1,984 | -68.3% |
| Gross operating margin | 9900 | €69,175 | €50,288 | -€18,887 | -27.3% |
| Operating profit (loss) | 9901 | €35,721 | €23,972 | -€11,750 | -32.9% |
| Financial income | 75/76B | €3,918 | €5,204 | +€1,286 | +32.8% |
| Recurring financial income | 75 | €3,918 | €5,204 | +€1,286 | +32.8% |
| Financial charges | 65/66B | €3,528 | €667 | -€2,862 | -81.1% |
| Recurring financial charges | 65 | €3,528 | €667 | -€2,862 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €36,111 | €28,509 | -€7,602 | -21.1% |
| Income taxes | 67/77 | €13,481 | €9,763 | -€3,718 | -27.6% |
| Profit (loss) for the period | 9904 | €22,630 | €18,746 | -€3,884 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,630 | €18,746 | -€3,884 | -17.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.