FourQ Consulting: what changed
Two fiscal 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.
FourQ Consulting
Largest movements
- Tangible fixed assets +€14,065
up €14,065 (+107.4%), from €13,098 to €27,163
of which Furniture and vehicles: +€11,108
- Receivables within one year -€8,956
down €8,956 (-21.3%), from €42,078 to €33,122
of which Other amounts receivable: -€8,295
- Reserves +€11,780
up €11,780 (+32.5%), from €36,290 to €48,070
- Tax, wage and social debts -€7,041
down €7,041 (-62.5%), from €11,265 to €4,224
of which Taxes: -€7,041
- Other debts +€2,377
up €2,377 (+9.4%), from €25,225 to €27,602
- Trade debts -€2,236
down €2,236 (-77.5%), from €2,883 to €647
- Gross operating margin +€38,202
up €38,202 (+107.5%), from €35,539 to €73,741
- Financial charges +€6,914
up €6,914 (+54.4%), from €12,707 to €19,621
- Taxes +€5,843
up €5,843 (+116.8%), from €5,004 to €10,847
- Depreciation +€1,956
up €1,956 (+47.6%), from €4,108 to €6,064
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.
Cash bridge derived
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 | €80,664 | €85,544 | +€4,880 | +6.0% |
| Fixed assets | 21/28 | €13,098 | €27,163 | +€14,065 | +107.4% |
| Tangible fixed assets | 22/27 | €13,098 | €27,163 | +€14,065 | +107.4% |
| Land and buildings | 22 | €3,463 | €4,915 | +€1,451 | +41.9% |
| Plant, machinery and equipment | 23 | €5,811 | €7,317 | +€1,506 | +25.9% |
| Furniture and vehicles | 24 | €3,824 | €14,932 | +€11,108 | +290.5% |
| Current assets | 29/58 | €67,566 | €58,381 | -€9,185 | -13.6% |
| Amounts receivable within one year | 40/41 | €42,078 | €33,122 | -€8,956 | -21.3% |
| Trade receivables | 40 | €33,192 | €32,532 | -€660 | -2.0% |
| Other amounts receivable | 41 | €8,886 | €591 | -€8,295 | -93.4% |
| Cash at bank and in hand | 54/58 | €25,488 | €25,258 | -€230 | -0.9% |
| Total equity and liabilities | 10/49 | €80,664 | €85,544 | +€4,880 | +6.0% |
| Equity | 10/15 | €41,290 | €53,070 | +€11,780 | +28.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,290 | €48,070 | +€11,780 | +32.5% |
| Distributable reserves | 133 | €36,290 | €48,070 | +€11,780 | +32.5% |
| Amounts payable | 17/49 | €39,374 | €32,474 | -€6,900 | -17.5% |
| Amounts payable within one year | 42/48 | €39,374 | €32,474 | -€6,900 | -17.5% |
| Trade debts | 44 | €2,883 | €647 | -€2,236 | -77.5% |
| Suppliers | 440/4 | €2,883 | €647 | -€2,236 | -77.5% |
| Taxes, remuneration and social security | 45 | €11,265 | €4,224 | -€7,041 | -62.5% |
| Taxes | 450/3 | €8,815 | €1,774 | -€7,041 | -79.9% |
| Remuneration and social security | 454/9 | €2,450 | €2,450 | = | 0.0% |
| Other amounts payable | 47/48 | €25,225 | €27,602 | +€2,377 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,108 | €6,064 | +€1,956 | +47.6% |
| Other operating charges | 640/8 | €248 | €528 | +€280 | +113.1% |
| Gross operating margin | 9900 | €35,539 | €73,741 | +€38,202 | +107.5% |
| Operating profit (loss) | 9901 | €31,183 | €67,149 | +€35,966 | +115.3% |
| Financial income | 75/76B | €520 | €99 | -€421 | -81.0% |
| Recurring financial income | 75 | €520 | €99 | -€421 | -81.0% |
| Financial charges | 65/66B | €12,707 | €19,621 | +€6,914 | +54.4% |
| Recurring financial charges | 65 | €12,707 | €19,621 | +€6,914 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €18,996 | €47,627 | +€28,631 | +150.7% |
| Income taxes | 67/77 | €5,004 | €10,847 | +€5,843 | +116.8% |
| Profit (loss) for the period | 9904 | €13,992 | €36,780 | +€22,787 | +162.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,992 | €36,780 | +€22,787 | +162.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.