Studio Qbiek: 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.
Studio Qbiek
Largest movements
- Receivables within one year +€123,440
up €123,440 (+60.1%), from €205,443 to €328,883
of which Trade receivables: +€135,511
- Tangible fixed assets +€8,199
up €8,199 (+24.6%), from €33,292 to €41,491
of which Land and buildings: +€5,104
- Cash -€7,471
down €7,471 (-37.5%), from €19,931 to €12,460
mainly Receivables within one year (-€123,440) and Advances received (-€73,378)
- Stocks and contracts +€6,214
new in 2024: €6,214
- Intangible fixed assets -€5,000
down €5,000 (-11.5%), from €43,329 to €38,329
- Profit (loss) carried forward +€87,535
up €87,535 (+145%), from €60,532 to €148,067
- Advances received -€73,378
down €73,378 (-100%), from €73,378 to €0
- Trade debts +€52,943
up €52,943 (+52.9%), from €100,087 to €153,030
- Other debts +€37,285
up €37,285 (+87.7%), from €42,499 to €79,783
- Tax, wage and social debts +€29,462
up €29,462 (+604%), from €4,878 to €34,340
of which Taxes: +€29,462
- Gross operating margin +€55,722
up €55,722 (+69.3%), from €80,446 to €136,167
- Taxes +€13,055
up €13,055 (+97.5%), from €13,389 to €26,443
- Depreciation +€3,911
up €3,911 (+31.8%), from €12,301 to €16,212
- Financial charges +€3,163
up €3,163 (+158%), from €2,005 to €5,168
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €304,715 | €430,068 | +€125,354 | +41.1% |
| Fixed assets | 21/28 | €76,620 | €79,820 | +€3,199 | +4.2% |
| Intangible fixed assets | 21 | €43,329 | €38,329 | -€5,000 | -11.5% |
| Tangible fixed assets | 22/27 | €33,292 | €41,491 | +€8,199 | +24.6% |
| Land and buildings | 22 | €2,510 | €7,614 | +€5,104 | +203% |
| Plant, machinery and equipment | 23 | €19,356 | €22,666 | +€3,310 | +17.1% |
| Furniture and vehicles | 24 | €11,426 | €11,212 | -€215 | -1.9% |
| Current assets | 29/58 | €228,094 | €350,249 | +€122,154 | +53.6% |
| Stocks and contracts in progress | 3 | - | €6,214 | +€6,214 | |
| Stocks | 30/36 | - | €6,214 | +€6,214 | |
| Amounts receivable within one year | 40/41 | €205,443 | €328,883 | +€123,440 | +60.1% |
| Trade receivables | 40 | €166,693 | €302,204 | +€135,511 | +81.3% |
| Other amounts receivable | 41 | €38,750 | €26,680 | -€12,070 | -31.1% |
| Cash at bank and in hand | 54/58 | €19,931 | €12,460 | -€7,471 | -37.5% |
| Deferred charges and accrued income | 490/1 | €2,720 | €2,692 | -€29 | -1.1% |
| Total equity and liabilities | 10/49 | €304,715 | €430,068 | +€125,354 | +41.1% |
| Equity | 10/15 | €65,532 | €153,067 | +€87,535 | +134% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,532 | €148,067 | +€87,535 | +145% |
| Amounts payable | 17/49 | €239,183 | €277,001 | +€37,818 | +15.8% |
| Amounts payable after more than one year | 17 | €9,448 | €744 | -€8,704 | -92.1% |
| Financial debts | 170/4 | €9,448 | €744 | -€8,704 | -92.1% |
| Amounts payable within one year | 42/48 | €229,135 | €275,857 | +€46,722 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €8,293 | €8,704 | +€410 | +4.9% |
| Trade debts | 44 | €100,087 | €153,030 | +€52,943 | +52.9% |
| Suppliers | 440/4 | €100,087 | €153,030 | +€52,943 | +52.9% |
| Advances received on contracts in progress | 46 | €73,378 | €0 | -€73,378 | -100% |
| Taxes, remuneration and social security | 45 | €4,878 | €34,340 | +€29,462 | +604% |
| Taxes | 450/3 | €4,878 | €34,340 | +€29,462 | +604% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,499 | €79,783 | +€37,285 | +87.7% |
| Accrued charges and deferred income | 492/3 | €600 | €400 | -€200 | -33.3% |
| Non-recurring operating income | 76A | - | €467 | +€467 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,301 | €16,212 | +€3,911 | +31.8% |
| Other operating charges | 640/8 | €1,023 | €1,813 | +€790 | +77.2% |
| Gross operating margin | 9900 | €80,446 | €136,167 | +€55,722 | +69.3% |
| Operating profit (loss) | 9901 | €67,122 | €118,142 | +€51,021 | +76.0% |
| Financial income | 75/76B | €20 | €1,005 | +€984 | +4,808% |
| Recurring financial income | 75 | €20 | €1,005 | +€984 | +4,808% |
| Financial charges | 65/66B | €2,005 | €5,168 | +€3,163 | +158% |
| Recurring financial charges | 65 | €2,005 | €5,168 | +€3,163 | +158% |
| Profit (loss) for the period before taxes | 9903 | €65,137 | €113,979 | +€48,842 | +75.0% |
| Income taxes | 67/77 | €13,389 | €26,443 | +€13,055 | +97.5% |
| Profit (loss) for the period | 9904 | €51,748 | €87,535 | +€35,787 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,748 | €87,535 | +€35,787 | +69.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.