Sprl B.Q.M.: 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.
Sprl B.Q.M.
Largest movements
- Stocks and contracts +€3,101
up €3,101 (+21.2%), from €14,612 to €17,713
- Cash +€1,659
up €1,659 (+7.2%), from €22,941 to €24,600
mainly Net result for the year (+€3,807) and Other debts (+€3,648)
- Trade debts -€4,240
down €4,240 (-46.3%), from €9,162 to €4,922
- Profit (loss) carried forward +€3,807
up €3,807 (+99.6%), from -€3,821 to -€13
- Other debts +€3,648
up €3,648 (+24.4%), from €14,980 to €18,628
- Tax, wage and social debts +€1,277
up €1,277 (+202%), from €631 to €1,908
- Other operating charges -€551
down €551 (-60.3%), from €914 to €363
- Gross operating margin -€536
down €536 (-10.8%), from €4,964 to €4,427
- Financial income -€85
down €85 (-86.7%), from €99 to €13
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 | €38,463 | €42,955 | +€4,492 | +11.7% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €38,413 | €42,905 | +€4,492 | +11.7% |
| Stocks and contracts in progress | 3 | €14,612 | €17,713 | +€3,101 | +21.2% |
| Stocks | 30/36 | €14,612 | €17,713 | +€3,101 | +21.2% |
| Amounts receivable within one year | 40/41 | €860 | €592 | -€267 | -31.1% |
| Trade receivables | 40 | €616 | - | -€616 | |
| Other amounts receivable | 41 | €243 | €592 | +€349 | +144% |
| Cash at bank and in hand | 54/58 | €22,941 | €24,600 | +€1,659 | +7.2% |
| Total equity and liabilities | 10/49 | €38,463 | €42,955 | +€4,492 | +11.7% |
| Equity | 10/15 | €13,689 | €17,497 | +€3,807 | +27.8% |
| Contributions | 10/11 | €17,510 | €17,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,821 | -€13 | +€3,807 | +99.6% |
| Amounts payable | 17/49 | €24,774 | €25,459 | +€685 | +2.8% |
| Amounts payable within one year | 42/48 | €24,774 | €25,459 | +€685 | +2.8% |
| Trade debts | 44 | €9,162 | €4,922 | -€4,240 | -46.3% |
| Suppliers | 440/4 | €9,162 | €4,922 | -€4,240 | -46.3% |
| Taxes, remuneration and social security | 45 | €631 | €1,908 | +€1,277 | +202% |
| Taxes | 450/3 | €631 | €1,908 | +€1,277 | +202% |
| Other amounts payable | 47/48 | €14,980 | €18,628 | +€3,648 | +24.4% |
| Other operating charges | 640/8 | €914 | €363 | -€551 | -60.3% |
| Gross operating margin | 9900 | €4,964 | €4,427 | -€536 | -10.8% |
| Operating profit (loss) | 9901 | €4,050 | €4,064 | +€14 | +0.3% |
| Financial income | 75/76B | €99 | €13 | -€85 | -86.7% |
| Recurring financial income | 75 | €99 | €13 | -€85 | -86.7% |
| Financial charges | 65/66B | €187 | €222 | +€35 | +19.0% |
| Recurring financial charges | 65 | €187 | €222 | +€35 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €3,962 | €3,855 | -€107 | -2.7% |
| Income taxes | 67/77 | - | €48 | +€48 | |
| Profit (loss) for the period | 9904 | €3,962 | €3,807 | -€155 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,962 | €3,807 | -€155 | -3.9% |
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 29 October 2026 via checked.be.