BELGIAN QUALITY 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.
BELGIAN QUALITY CONSULTING
Largest movements
- Receivables within one year +€15,293
up €15,293 (+528%), from €2,899 to €18,192
of which Trade receivables: +€17,351
- Tangible fixed assets -€1,731
down €1,731 (-34.7%), from €4,982 to €3,251
of which Plant, machinery and equipment: -€941
- Cash +€418
up €418 (+2.8%), from €15,105 to €15,523
mainly Net result for the year (+€14,241) and Depreciation (+€1,731)
- Reserves +€14,241
up €14,241 (+118%), from €12,077 to €26,318
- Other debts -€518
down €518 (-57.0%), from €909 to €391
- Taxes -€1,294
down €1,294 (-22.7%), from €5,692 to €4,397
- Gross operating margin +€739
up €739 (+3.7%), from €19,783 to €20,522
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 | €22,986 | €36,966 | +€13,980 | +60.8% |
| Fixed assets | 21/28 | €4,982 | €3,251 | -€1,731 | -34.7% |
| Tangible fixed assets | 22/27 | €4,982 | €3,251 | -€1,731 | -34.7% |
| Plant, machinery and equipment | 23 | €1,723 | €782 | -€941 | -54.6% |
| Furniture and vehicles | 24 | €3,259 | €2,469 | -€790 | -24.2% |
| Current assets | 29/58 | €18,004 | €33,715 | +€15,711 | +87.3% |
| Amounts receivable within one year | 40/41 | €2,899 | €18,192 | +€15,293 | +528% |
| Trade receivables | 40 | - | €17,351 | +€17,351 | |
| Other amounts receivable | 41 | €2,899 | €841 | -€2,058 | -71.0% |
| Cash at bank and in hand | 54/58 | €15,105 | €15,523 | +€418 | +2.8% |
| Total equity and liabilities | 10/49 | €22,986 | €36,966 | +€13,980 | +60.8% |
| Equity | 10/15 | €22,077 | €36,318 | +€14,241 | +64.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,077 | €26,318 | +€14,241 | +118% |
| Distributable reserves | 133 | €12,077 | €26,318 | +€14,241 | +118% |
| Amounts payable | 17/49 | €909 | €648 | -€261 | -28.7% |
| Amounts payable within one year | 42/48 | €909 | €648 | -€261 | -28.7% |
| Trade debts | 44 | - | €257 | +€257 | |
| Suppliers | 440/4 | - | €257 | +€257 | |
| Other amounts payable | 47/48 | €909 | €391 | -€518 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,791 | €1,731 | -€60 | -3.3% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €19,783 | €20,522 | +€739 | +3.7% |
| Operating profit (loss) | 9901 | €17,930 | €18,790 | +€861 | +4.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €161 | €152 | -€9 | -5.5% |
| Recurring financial charges | 65 | €161 | €152 | -€9 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €17,769 | €18,638 | +€870 | +4.9% |
| Income taxes | 67/77 | €5,692 | €4,397 | -€1,294 | -22.7% |
| Profit (loss) for the period | 9904 | €12,077 | €14,241 | +€2,164 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,077 | €14,241 | +€2,164 | +17.9% |
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 24 October 2026 via checked.be.