QUINTILIANUS: 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.
QUINTILIANUS
Largest movements
- Cash -€98,145
down €98,145 (-99.2%), from €98,962 to €817
mainly Debts after one year (-€62,863) and Investment in fixed assets (net) (-€61,142)
- Receivables within one year +€49,425
up €49,425 (+224%), from €22,020 to €71,445
of which Other amounts receivable: +€26,388
- Receivables after one year +€39,279
up €39,279 (+39.9%), from €98,337 to €137,616
of which Other amounts receivable: +€39,279
- Tangible fixed assets +€21,452
up €21,452 (+8.5%), from €252,663 to €274,115
of which Furniture and vehicles: +€42,866
- Debts after one year -€62,863
down €62,863 (-13.1%), from €480,893 to €418,030
of which Other amounts payable: -€62,863
- Profit (loss) carried forward +€38,809
up €38,809 (+44.3%), from -€87,540 to -€48,731
- Accrued charges and deferred income +€20,975
up €20,975 (+1,291%), from €1,625 to €22,600
- Tax, wage and social debts +€15,372
up €15,372 (+232%), from €6,613 to €21,984
- Gross operating margin -€101,199
down €101,199 (-51.1%), from €198,114 to €96,915
- Depreciation +€8,229
up €8,229 (+26.2%), from €31,462 to €39,690
- Financial income +€6,487
up €6,487 (+143%), from €4,522 to €11,008
- Taxes +€5,963
up €5,963 (+61.1%), from €9,754 to €15,717
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 | €472,324 | €484,805 | +€12,480 | +2.6% |
| Fixed assets | 21/28 | €252,863 | €274,315 | +€21,452 | +8.5% |
| Tangible fixed assets | 22/27 | €252,663 | €274,115 | +€21,452 | +8.5% |
| Land and buildings | 22 | €220,037 | €197,968 | -€22,069 | -10.0% |
| Plant, machinery and equipment | 23 | €1,542 | €2,197 | +€654 | +42.4% |
| Furniture and vehicles | 24 | €31,084 | €73,950 | +€42,866 | +138% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €219,462 | €210,490 | -€8,972 | -4.1% |
| Amounts receivable after more than one year | 29 | €98,337 | €137,616 | +€39,279 | +39.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €98,337 | €137,616 | +€39,279 | +39.9% |
| Amounts receivable within one year | 40/41 | €22,020 | €71,445 | +€49,425 | +224% |
| Trade receivables | 40 | €1,527 | €24,564 | +€23,037 | +1,508% |
| Other amounts receivable | 41 | €20,493 | €46,881 | +€26,388 | +129% |
| Cash at bank and in hand | 54/58 | €98,962 | €817 | -€98,145 | -99.2% |
| Deferred charges and accrued income | 490/1 | €142 | €612 | +€469 | +329% |
| Total equity and liabilities | 10/49 | €472,324 | €484,805 | +€12,480 | +2.6% |
| Equity | 10/15 | -€26,040 | €12,769 | +€38,809 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,540 | -€48,731 | +€38,809 | +44.3% |
| Amounts payable | 17/49 | €498,364 | €472,036 | -€26,328 | -5.3% |
| Amounts payable after more than one year | 17 | €480,893 | €418,030 | -€62,863 | -13.1% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €405,893 | €343,030 | -€62,863 | -15.5% |
| Amounts payable within one year | 42/48 | €15,846 | €31,406 | +€15,560 | +98.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,578 | €4,485 | -€2,093 | -31.8% |
| Suppliers | 440/4 | €6,578 | €4,485 | -€2,093 | -31.8% |
| Taxes, remuneration and social security | 45 | €6,613 | €21,984 | +€15,372 | +232% |
| Taxes | 450/3 | €6,613 | €21,984 | +€15,372 | +232% |
| Other amounts payable | 47/48 | €2,655 | €4,937 | +€2,281 | +85.9% |
| Accrued charges and deferred income | 492/3 | €1,625 | €22,600 | +€20,975 | +1,291% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,462 | €39,690 | +€8,229 | +26.2% |
| Other operating charges | 640/8 | €2,680 | €3,121 | +€441 | +16.4% |
| Non-recurring operating charges | 66A | €15,372 | €0 | -€15,372 | -100% |
| Gross operating margin | 9900 | €198,114 | €96,915 | -€101,199 | -51.1% |
| Operating profit (loss) | 9901 | €148,600 | €54,104 | -€94,496 | -63.6% |
| Financial income | 75/76B | €4,522 | €11,008 | +€6,487 | +143% |
| Recurring financial income | 75 | €4,522 | €11,008 | +€6,487 | +143% |
| Financial charges | 65/66B | €12,104 | €10,586 | -€1,517 | -12.5% |
| Recurring financial charges | 65 | €12,104 | €10,586 | -€1,517 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €141,018 | €54,526 | -€86,492 | -61.3% |
| Income taxes | 67/77 | €9,754 | €15,717 | +€5,963 | +61.1% |
| Profit (loss) for the period | 9904 | €131,264 | €38,809 | -€92,455 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €131,264 | €38,809 | -€92,455 | -70.4% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.