DW QA 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.
DW QA CONSULTING
Largest movements
- Cash +€13,485
up €13,485 (+2,979%), from €453 to €13,938
mainly Net result for the year (+€17,538) and Other debts (+€11,224)
- Receivables within one year +€3,778
up €3,778 (+14.0%), from €27,035 to €30,813
of which Trade receivables: +€3,683
- Deferred charges and accrued income -€3,650
down €3,650 (-70.8%), from €5,153 to €1,502
- Tangible fixed assets +€913
new in 2025: €913
- Reserves +€16,705
up €16,705 (+1,201%), from €1,390 to €18,095
- Trade debts -€12,918
down €12,918 (-86.4%), from €14,957 to €2,039
- Other debts +€11,224
up €11,224 (+169%), from €6,650 to €17,874
- Tax, wage and social debts -€1,414
down €1,414 (-16.4%), from €8,619 to €7,206
- Accrued charges and deferred income +€928
up €928 (+177%), from €524 to €1,453
- Gross operating margin +€16,040
up €16,040 (+175%), from €9,181 to €25,222
- Taxes +€3,905
up €3,905 (+260%), from €1,500 to €5,405
- Depreciation -€2,551
down €2,551 (-98.6%), from €2,589 to €37
- Financial charges -€660
down €660 (-28.2%), from €2,343 to €1,683
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 | €32,640 | €47,166 | +€14,526 | +44.5% |
| Fixed assets | 21/28 | - | €913 | +€913 | |
| Tangible fixed assets | 22/27 | - | €913 | +€913 | |
| Furniture and vehicles | 24 | - | €913 | +€913 | |
| Current assets | 29/58 | €32,640 | €46,253 | +€13,613 | +41.7% |
| Amounts receivable within one year | 40/41 | €27,035 | €30,813 | +€3,778 | +14.0% |
| Trade receivables | 40 | €25,035 | €28,719 | +€3,683 | +14.7% |
| Other amounts receivable | 41 | €2,000 | €2,095 | +€95 | +4.7% |
| Cash at bank and in hand | 54/58 | €453 | €13,938 | +€13,485 | +2,979% |
| Deferred charges and accrued income | 490/1 | €5,153 | €1,502 | -€3,650 | -70.8% |
| Total equity and liabilities | 10/49 | €32,640 | €47,166 | +€14,526 | +44.5% |
| Equity | 10/15 | €1,890 | €18,595 | +€16,705 | +884% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €1,390 | €18,095 | +€16,705 | +1,201% |
| Distributable reserves | 133 | €1,390 | €18,095 | +€16,705 | +1,201% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,750 | €28,571 | -€2,179 | -7.1% |
| Amounts payable within one year | 42/48 | €30,226 | €27,119 | -€3,107 | -10.3% |
| Trade debts | 44 | €14,957 | €2,039 | -€12,918 | -86.4% |
| Suppliers | 440/4 | €14,957 | €2,039 | -€12,918 | -86.4% |
| Taxes, remuneration and social security | 45 | €8,619 | €7,206 | -€1,414 | -16.4% |
| Taxes | 450/3 | €8,619 | €7,206 | -€1,414 | -16.4% |
| Other amounts payable | 47/48 | €6,650 | €17,874 | +€11,224 | +169% |
| Accrued charges and deferred income | 492/3 | €524 | €1,453 | +€928 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,589 | €37 | -€2,551 | -98.6% |
| Other operating charges | 640/8 | €526 | €558 | +€32 | +6.1% |
| Gross operating margin | 9900 | €9,181 | €25,222 | +€16,040 | +175% |
| Operating profit (loss) | 9901 | €6,066 | €24,626 | +€18,560 | +306% |
| Financial charges | 65/66B | €2,343 | €1,683 | -€660 | -28.2% |
| Recurring financial charges | 65 | €2,343 | €1,683 | -€660 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €3,723 | €22,943 | +€19,220 | +516% |
| Income taxes | 67/77 | €1,500 | €5,405 | +€3,905 | +260% |
| Profit (loss) for the period | 9904 | €2,223 | €17,538 | +€15,314 | +689% |
| Profit (loss) for the period to be appropriated | 9905 | €2,223 | €17,538 | +€15,314 | +689% |
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 26 October 2026 via checked.be.