DQS 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.
DQS Consulting
Largest movements
- Current investments +€104,857
new in 2025: €104,857
- Cash -€30,166
down €30,166 (-24.0%), from €125,722 to €95,556
mainly Current investments (-€104,857) and Receivables within one year (-€26,749)
- Receivables within one year +€26,749
up €26,749 (+63.6%), from €42,067 to €68,816
of which Other amounts receivable: +€24,634
- Tangible fixed assets -€3,165
down €3,165 (-32.1%), from €9,869 to €6,704
of which Furniture and vehicles: -€3,165
- Profit (loss) carried forward +€75,878
up €75,878 (+50.4%), from €150,432 to €226,311
- Tax, wage and social debts +€23,115
up €23,115 (+96.7%), from €23,898 to €47,013
- Gross operating margin +€8,544
up €8,544 (+9.5%), from €90,175 to €98,719
- Taxes +€1,596
up €1,596 (+8.9%), from €18,018 to €19,614
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 | €178,195 | €276,578 | +€98,383 | +55.2% |
| Fixed assets | 21/28 | €9,869 | €6,704 | -€3,165 | -32.1% |
| Tangible fixed assets | 22/27 | €9,869 | €6,704 | -€3,165 | -32.1% |
| Furniture and vehicles | 24 | €6,569 | €3,404 | -€3,165 | -48.2% |
| Other tangible fixed assets | 26 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €168,326 | €269,873 | +€101,548 | +60.3% |
| Amounts receivable within one year | 40/41 | €42,067 | €68,816 | +€26,749 | +63.6% |
| Trade receivables | 40 | €26,070 | €28,185 | +€2,115 | +8.1% |
| Other amounts receivable | 41 | €15,997 | €40,632 | +€24,634 | +154% |
| Current investments | 50/53 | - | €104,857 | +€104,857 | |
| Cash at bank and in hand | 54/58 | €125,722 | €95,556 | -€30,166 | -24.0% |
| Deferred charges and accrued income | 490/1 | €536 | €644 | +€107 | +20.0% |
| Total equity and liabilities | 10/49 | €178,195 | €276,578 | +€98,383 | +55.2% |
| Equity | 10/15 | €153,432 | €229,311 | +€75,878 | +49.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,432 | €226,311 | +€75,878 | +50.4% |
| Amounts payable | 17/49 | €24,763 | €47,267 | +€22,505 | +90.9% |
| Amounts payable within one year | 42/48 | €24,763 | €47,267 | +€22,505 | +90.9% |
| Trade debts | 44 | €865 | €254 | -€611 | -70.6% |
| Suppliers | 440/4 | €865 | €254 | -€611 | -70.6% |
| Taxes, remuneration and social security | 45 | €23,898 | €47,013 | +€23,115 | +96.7% |
| Taxes | 450/3 | €23,898 | €47,013 | +€23,115 | +96.7% |
| Non-recurring operating income | 76A | - | €4,920 | +€4,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,872 | €3,165 | -€707 | -18.3% |
| Other operating charges | 640/8 | €173 | - | -€173 | |
| Gross operating margin | 9900 | €90,175 | €98,719 | +€8,544 | +9.5% |
| Operating profit (loss) | 9901 | €86,130 | €95,554 | +€9,424 | +10.9% |
| Financial income | 75/76B | €22 | €27 | +€6 | +25.7% |
| Recurring financial income | 75 | €22 | €27 | +€6 | +25.7% |
| Financial charges | 65/66B | €60 | €89 | +€29 | +48.2% |
| Recurring financial charges | 65 | €60 | €89 | +€29 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €86,092 | €95,493 | +€9,401 | +10.9% |
| Income taxes | 67/77 | €18,018 | €19,614 | +€1,596 | +8.9% |
| Profit (loss) for the period | 9904 | €68,073 | €75,878 | +€7,805 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,073 | €75,878 | +€7,805 | +11.5% |
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 13 October 2026 via checked.be.