Que Tapa: 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.
Que Tapa
Largest movements
- Receivables within one year +€26,555
up €26,555 (+1,739%), from €1,527 to €28,082
of which Trade receivables: +€20,773
- Tangible fixed assets -€14,724
down €14,724 (-4.9%), from €300,915 to €286,191
- Cash -€10,871
down €10,871 (-40.2%), from €27,039 to €16,168
mainly Debts after one year (-€30,421) and Receivables within one year (-€26,555)
- Debts after one year -€30,421
down €30,421 (-12.1%), from €251,432 to €221,011
of which Financial debts: -€25,416
- Other debts +€20,358
up €20,358 (+1,185%), from €1,718 to €22,076
- Reserves +€13,039
up €13,039 (+53.6%), from €24,337 to €37,376
of which Distributable reserves: +€13,039
- Staff costs +€28,744
up €28,744 (+164%), from €17,496 to €46,240
- Gross operating margin +€20,675
up €20,675 (+28.5%), from €72,472 to €93,147
- Depreciation +€1,572
up €1,572 (+11.2%), from €14,057 to €15,629
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 | €337,411 | €338,562 | +€1,152 | +0.3% |
| Fixed assets | 21/28 | €303,392 | €286,416 | -€16,976 | -5.6% |
| Intangible fixed assets | 21 | €270 | €225 | -€45 | -16.7% |
| Tangible fixed assets | 22/27 | €300,915 | €286,191 | -€14,724 | -4.9% |
| Land and buildings | 22 | €276,716 | €269,902 | -€6,813 | -2.5% |
| Plant, machinery and equipment | 23 | €8,832 | €3,947 | -€4,885 | -55.3% |
| Furniture and vehicles | 24 | €796 | €370 | -€426 | -53.5% |
| Other tangible fixed assets | 26 | €14,572 | €11,972 | -€2,600 | -17.8% |
| Financial fixed assets | 28 | €2,207 | - | -€2,207 | |
| Current assets | 29/58 | €34,018 | €52,146 | +€18,128 | +53.3% |
| Stocks and contracts in progress | 3 | €4,269 | €7,341 | +€3,071 | +71.9% |
| Stocks | 30/36 | €4,269 | €7,341 | +€3,071 | +71.9% |
| Amounts receivable within one year | 40/41 | €1,527 | €28,082 | +€26,555 | +1,739% |
| Trade receivables | 40 | €1,527 | €22,300 | +€20,773 | +1,360% |
| Other amounts receivable | 41 | - | €5,782 | +€5,782 | |
| Cash at bank and in hand | 54/58 | €27,039 | €16,168 | -€10,871 | -40.2% |
| Deferred charges and accrued income | 490/1 | €1,183 | €556 | -€627 | -53.0% |
| Total equity and liabilities | 10/49 | €337,411 | €338,562 | +€1,152 | +0.3% |
| Equity | 10/15 | €30,537 | €43,576 | +€13,039 | +42.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,337 | €37,376 | +€13,039 | +53.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,477 | €35,516 | +€13,039 | +58.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €306,873 | €294,986 | -€11,888 | -3.9% |
| Amounts payable after more than one year | 17 | €251,432 | €221,011 | -€30,421 | -12.1% |
| Financial debts | 170/4 | €246,427 | €221,011 | -€25,416 | -10.3% |
| Other amounts payable | 178/9 | €5,005 | - | -€5,005 | |
| Amounts payable within one year | 42/48 | €53,851 | €72,831 | +€18,980 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €24,570 | €25,416 | +€846 | +3.4% |
| Financial debts | 43 | €2,942 | €4,398 | +€1,456 | +49.5% |
| Credit institutions | 430/8 | €2,942 | €4,398 | +€1,456 | +49.5% |
| Trade debts | 44 | €17,912 | €15,806 | -€2,106 | -11.8% |
| Suppliers | 440/4 | €17,912 | €15,806 | -€2,106 | -11.8% |
| Taxes, remuneration and social security | 45 | €6,709 | €5,136 | -€1,574 | -23.5% |
| Taxes | 450/3 | €2,596 | €5,136 | +€2,539 | +97.8% |
| Remuneration and social security | 454/9 | €4,113 | €0 | -€4,113 | -100% |
| Other amounts payable | 47/48 | €1,718 | €22,076 | +€20,358 | +1,185% |
| Accrued charges and deferred income | 492/3 | €1,590 | €1,143 | -€447 | -28.1% |
| Non-recurring operating income | 76A | €236 | €0 | -€236 | -100% |
| Remuneration, social security and pensions | 62 | €17,496 | €46,240 | +€28,744 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,057 | €15,629 | +€1,572 | +11.2% |
| Other operating charges | 640/8 | €1,153 | €1,794 | +€641 | +55.6% |
| Non-recurring operating charges | 66A | €14,967 | €1,321 | -€13,645 | -91.2% |
| Gross operating margin | 9900 | €72,472 | €93,147 | +€20,675 | +28.5% |
| Operating profit (loss) | 9901 | €24,799 | €28,162 | +€3,363 | +13.6% |
| Financial income | 75/76B | €587 | €966 | +€379 | +64.5% |
| Recurring financial income | 75 | €587 | €966 | +€379 | +64.5% |
| Financial charges | 65/66B | €7,941 | €8,710 | +€769 | +9.7% |
| Recurring financial charges | 65 | €7,941 | €8,710 | +€769 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €17,446 | €20,419 | +€2,973 | +17.0% |
| Income taxes | 67/77 | €6,982 | €7,380 | +€398 | +5.7% |
| Profit (loss) for the period | 9904 | €10,464 | €13,039 | +€2,575 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,464 | €13,039 | +€2,575 | +24.6% |
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 20 October 2026 via checked.be.