QUIMA: 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.
QUIMA
Largest movements
- Cash -€91,140
down €91,140 (-95.7%), from €95,203 to €4,063
mainly Other debts (-€105,555) and Receivables within one year (-€25,366)
- Receivables within one year +€25,366
up €25,366 (+315.0%), from €8,053 to €33,419
- Tangible fixed assets -€15,005
down €15,005 (-5.5%), from €271,946 to €256,940
- Other debts -€105,555
down €105,555 (-58.8%), from €179,604 to €74,049
- Profit (loss) carried forward +€29,072
up €29,072 (+17.5%), from €165,890 to €194,962
- Financial charges -€7,428
down €7,428 (-57.1%), from €13,005 to €5,576
- Taxes +€4,982
up €4,982 (+54.6%), from €9,120 to €14,103
- Gross operating margin +€862
up €862 (+1.3%), from €64,648 to €65,510
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 | €375,202 | €294,423 | -€80,779 | -21.5% |
| Fixed assets | 21/28 | €271,946 | €256,940 | -€15,005 | -5.5% |
| Tangible fixed assets | 22/27 | €271,946 | €256,940 | -€15,005 | -5.5% |
| Land and buildings | 22 | €271,946 | €256,940 | -€15,005 | -5.5% |
| Current assets | 29/58 | €103,256 | €37,482 | -€65,774 | -63.7% |
| Amounts receivable within one year | 40/41 | €8,053 | €33,419 | +€25,366 | +315.0% |
| Trade receivables | 40 | €8,053 | €33,419 | +€25,366 | +315.0% |
| Cash at bank and in hand | 54/58 | €95,203 | €4,063 | -€91,140 | -95.7% |
| Total equity and liabilities | 10/49 | €375,202 | €294,423 | -€80,779 | -21.5% |
| Equity | 10/15 | €187,890 | €216,962 | +€29,072 | +15.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,890 | €194,962 | +€29,072 | +17.5% |
| Amounts payable | 17/49 | €187,312 | €77,461 | -€109,851 | -58.6% |
| Amounts payable within one year | 42/48 | €187,312 | €77,461 | -€109,851 | -58.6% |
| Trade debts | 44 | €3,221 | €1,579 | -€1,642 | -51.0% |
| Suppliers | 440/4 | €3,221 | €1,579 | -€1,642 | -51.0% |
| Taxes, remuneration and social security | 45 | €4,486 | €1,833 | -€2,654 | -59.1% |
| Taxes | 450/3 | €4,486 | €1,833 | -€2,654 | -59.1% |
| Other amounts payable | 47/48 | €179,604 | €74,049 | -€105,555 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,005 | €15,005 | = | 0.0% |
| Other operating charges | 640/8 | €2,256 | €2,325 | +€69 | +3.1% |
| Gross operating margin | 9900 | €64,648 | €65,510 | +€862 | +1.3% |
| Operating profit (loss) | 9901 | €47,386 | €48,179 | +€793 | +1.7% |
| Financial income | 75/76B | €123 | €572 | +€449 | +364.7% |
| Recurring financial income | 75 | €123 | €572 | +€449 | +364.7% |
| Financial charges | 65/66B | €13,005 | €5,576 | -€7,428 | -57.1% |
| Recurring financial charges | 65 | €13,005 | €5,576 | -€7,428 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €34,505 | €43,174 | +€8,670 | +25.1% |
| Income taxes | 67/77 | €9,120 | €14,103 | +€4,982 | +54.6% |
| Profit (loss) for the period | 9904 | €25,384 | €29,072 | +€3,687 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,384 | €29,072 | +€3,687 | +14.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.