F²QA 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.
F²QA CONSULTING
Largest movements
- Cash -€66,386
down €66,386 (-77.8%), from €85,380 to €18,994
mainly Contributions, distributions and other (-€93,113) and Receivables within one year (-€16,984)
- Receivables within one year +€16,984
up €16,984 (+209%), from €8,139 to €25,123
- Profit (loss) carried forward -€66,399
down €66,399 (-90.8%), from €73,113 to €6,714
- Other debts +€17,719
up €17,719 (+2,630%), from €674 to €18,392
- Gross operating margin -€19,208
down €19,208 (-34.5%), from €55,610 to €36,402
- Depreciation -€8,609
down €8,609 (-88.8%), from €9,694 to €1,086
- Taxes -€2,072
down €2,072 (-21.3%), from €9,715 to €7,643
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 | €95,771 | €47,209 | -€48,562 | -50.7% |
| Fixed assets | 21/28 | €1,694 | €2,533 | +€838 | +49.5% |
| Tangible fixed assets | 22/27 | €1,444 | €2,283 | +€838 | +58.1% |
| Plant, machinery and equipment | 23 | €1,189 | €1,233 | +€44 | +3.7% |
| Furniture and vehicles | 24 | €255 | €1,050 | +€795 | +312% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €94,077 | €44,677 | -€49,400 | -52.5% |
| Amounts receivable within one year | 40/41 | €8,139 | €25,123 | +€16,984 | +209% |
| Trade receivables | 40 | €8,139 | €25,123 | +€16,984 | +209% |
| Cash at bank and in hand | 54/58 | €85,380 | €18,994 | -€66,386 | -77.8% |
| Deferred charges and accrued income | 490/1 | €559 | €560 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €95,771 | €47,209 | -€48,562 | -50.7% |
| Equity | 10/15 | €76,113 | €9,714 | -€66,399 | -87.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,113 | €6,714 | -€66,399 | -90.8% |
| Amounts payable | 17/49 | €19,658 | €37,496 | +€17,838 | +90.7% |
| Amounts payable within one year | 42/48 | €19,658 | €37,496 | +€17,838 | +90.7% |
| Trade debts | 44 | €2,483 | €2,738 | +€255 | +10.3% |
| Suppliers | 440/4 | €2,483 | €2,738 | +€255 | +10.3% |
| Taxes, remuneration and social security | 45 | €16,501 | €16,365 | -€136 | -0.8% |
| Taxes | 450/3 | €16,501 | €16,365 | -€136 | -0.8% |
| Other amounts payable | 47/48 | €674 | €18,392 | +€17,719 | +2,630% |
| Non-recurring operating income | 76A | - | €8,786 | +€8,786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,694 | €1,086 | -€8,609 | -88.8% |
| Other operating charges | 640/8 | €337 | €856 | +€519 | +154% |
| Gross operating margin | 9900 | €55,610 | €36,402 | -€19,208 | -34.5% |
| Operating profit (loss) | 9901 | €45,579 | €34,461 | -€11,118 | -24.4% |
| Financial charges | 65/66B | €406 | €103 | -€303 | -74.5% |
| Recurring financial charges | 65 | €406 | €103 | -€303 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €45,172 | €34,357 | -€10,815 | -23.9% |
| Income taxes | 67/77 | €9,715 | €7,643 | -€2,072 | -21.3% |
| Profit (loss) for the period | 9904 | €35,457 | €26,714 | -€8,743 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,457 | €26,714 | -€8,743 | -24.7% |
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.