QUERIDINHA: 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.
QUERIDINHA
Largest movements
- Tangible fixed assets -€12,066
down €12,066 (-34.0%), from €35,488 to €23,422
of which Furniture and vehicles: -€13,302
- Cash -€6,319
down €6,319 (-12.9%), from €49,046 to €42,728
mainly Contributions, distributions and other (-€55,000) and Tax, wage and social debts (-€10,231)
- Receivables within one year +€4,713
up €4,713 (+203%), from €2,317 to €7,029
of which Other amounts receivable: +€5,862
- Reserves -€45,208
down €45,208 (-77.4%), from €58,413 to €13,205
- Other debts +€36,877
up €36,877 (+8,819%), from €418 to €37,295
- Tax, wage and social debts -€10,231
down €10,231 (-75.9%), from €13,486 to €3,256
of which Taxes: -€10,231
- Trade debts +€5,918
up €5,918 (+156%), from €3,790 to €9,708
- Gross operating margin -€14,510
down €14,510 (-33.1%), from €43,775 to €29,265
- Taxes -€3,632
down €3,632 (-50.6%), from €7,180 to €3,549
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 | €89,562 | €76,219 | -€13,342 | -14.9% |
| Fixed assets | 21/28 | €35,488 | €23,422 | -€12,066 | -34.0% |
| Tangible fixed assets | 22/27 | €35,488 | €23,422 | -€12,066 | -34.0% |
| Land and buildings | 22 | €1,004 | €2,240 | +€1,236 | +123% |
| Furniture and vehicles | 24 | €34,484 | €21,182 | -€13,302 | -38.6% |
| Current assets | 29/58 | €54,074 | €52,797 | -€1,277 | -2.4% |
| Amounts receivable within one year | 40/41 | €2,317 | €7,029 | +€4,713 | +203% |
| Trade receivables | 40 | €1,452 | €303 | -€1,150 | -79.2% |
| Other amounts receivable | 41 | €865 | €6,727 | +€5,862 | +678% |
| Cash at bank and in hand | 54/58 | €49,046 | €42,728 | -€6,319 | -12.9% |
| Deferred charges and accrued income | 490/1 | €2,710 | €3,040 | +€330 | +12.2% |
| Total equity and liabilities | 10/49 | €89,562 | €76,219 | -€13,342 | -14.9% |
| Equity | 10/15 | €68,413 | €23,205 | -€45,208 | -66.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €58,413 | €13,205 | -€45,208 | -77.4% |
| Distributable reserves | 133 | €58,413 | €13,205 | -€45,208 | -77.4% |
| Amounts payable | 17/49 | €21,149 | €53,014 | +€31,865 | +151% |
| Amounts payable within one year | 42/48 | €17,695 | €50,259 | +€32,565 | +184% |
| Trade debts | 44 | €3,790 | €9,708 | +€5,918 | +156% |
| Suppliers | 440/4 | €3,790 | €9,708 | +€5,918 | +156% |
| Taxes, remuneration and social security | 45 | €13,486 | €3,256 | -€10,231 | -75.9% |
| Taxes | 450/3 | €12,109 | €1,879 | -€10,231 | -84.5% |
| Remuneration and social security | 454/9 | €1,377 | €1,377 | = | 0.0% |
| Other amounts payable | 47/48 | €418 | €37,295 | +€36,877 | +8,819% |
| Accrued charges and deferred income | 492/3 | €3,454 | €2,755 | -€699 | -20.2% |
| Non-recurring operating income | 76A | - | €926 | +€926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,765 | €13,765 | = | 0.0% |
| Other operating charges | 640/8 | €700 | €1,099 | +€399 | +57.0% |
| Gross operating margin | 9900 | €43,775 | €29,265 | -€14,510 | -33.1% |
| Operating profit (loss) | 9901 | €29,310 | €14,401 | -€14,909 | -50.9% |
| Financial charges | 65/66B | €1,011 | €1,060 | +€49 | +4.8% |
| Recurring financial charges | 65 | €1,011 | €1,060 | +€49 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €28,299 | €13,341 | -€14,958 | -52.9% |
| Income taxes | 67/77 | €7,180 | €3,549 | -€3,632 | -50.6% |
| Profit (loss) for the period | 9904 | €21,118 | €9,792 | -€11,326 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,118 | €9,792 | -€11,326 | -53.6% |
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 15 October 2026 via checked.be.