AQS&Consulting: 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.
AQS&Consulting
Largest movements
- Cash -€12,623
down €12,623 (-87.3%), from €14,458 to €1,834
mainly Other debts (-€9,579) and Trade debts (-€3,844)
- Receivables within one year -€1,246
down €1,246 (-40.7%), from €3,063 to €1,817
of which Other amounts receivable: -€1,544
- Other debts -€9,579
down €9,579 (-96.1%), from €9,972 to €393
- Trade debts -€3,844
down €3,844 (-87.6%), from €4,389 to €545
- Profit (loss) carried forward -€507
down €507 (-3.0%), from -€16,853 to -€17,360
- Tax, wage and social debts +€200
up €200 (+1.4%), from €14,400 to €14,600
- Gross operating margin -€29,048
down €29,048 (-86.1%), from €33,748 to €4,699
- Taxes -€8,915
down €8,915 (-74.7%), from €11,937 to €3,023
- Other operating charges -€468
no longer reported in 2025 (was €468)
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 | €18,108 | €4,378 | -€13,730 | -75.8% |
| Fixed assets | 21/28 | €587 | €726 | +€139 | +23.6% |
| Tangible fixed assets | 22/27 | €587 | €726 | +€139 | +23.6% |
| Plant, machinery and equipment | 23 | €587 | €726 | +€139 | +23.6% |
| Current assets | 29/58 | €17,520 | €3,652 | -€13,869 | -79.2% |
| Amounts receivable within one year | 40/41 | €3,063 | €1,817 | -€1,246 | -40.7% |
| Trade receivables | 40 | €1,154 | €1,452 | +€298 | +25.8% |
| Other amounts receivable | 41 | €1,909 | €365 | -€1,544 | -80.9% |
| Cash at bank and in hand | 54/58 | €14,458 | €1,834 | -€12,623 | -87.3% |
| Total equity and liabilities | 10/49 | €18,108 | €4,378 | -€13,730 | -75.8% |
| Equity | 10/15 | -€10,653 | -€11,160 | -€507 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,853 | -€17,360 | -€507 | -3.0% |
| Amounts payable | 17/49 | €28,760 | €15,537 | -€13,223 | -46.0% |
| Amounts payable within one year | 42/48 | €28,760 | €15,537 | -€13,223 | -46.0% |
| Trade debts | 44 | €4,389 | €545 | -€3,844 | -87.6% |
| Suppliers | 440/4 | €4,389 | €545 | -€3,844 | -87.6% |
| Taxes, remuneration and social security | 45 | €14,400 | €14,600 | +€200 | +1.4% |
| Taxes | 450/3 | €14,400 | €14,600 | +€200 | +1.4% |
| Other amounts payable | 47/48 | €9,972 | €393 | -€9,579 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €711 | €950 | +€239 | +33.6% |
| Other operating charges | 640/8 | €468 | - | -€468 | |
| Non-recurring operating charges | 66A | - | €954 | +€954 | |
| Gross operating margin | 9900 | €33,748 | €4,699 | -€29,048 | -86.1% |
| Operating profit (loss) | 9901 | €32,569 | €2,795 | -€29,773 | -91.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €109 | €279 | +€170 | +155% |
| Recurring financial charges | 65 | €109 | €279 | +€170 | +155% |
| Profit (loss) for the period before taxes | 9903 | €32,460 | €2,516 | -€29,944 | -92.2% |
| Income taxes | 67/77 | €11,937 | €3,023 | -€8,915 | -74.7% |
| Profit (loss) for the period | 9904 | €20,523 | -€507 | -€21,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,523 | -€507 | -€21,029 |
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 25 October 2026 via checked.be.