I.Q. TESTING & TRAINING: 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.
I.Q. TESTING & TRAINING
Largest movements
- Receivables within one year +€10,507
up €10,507 (+97.5%), from €10,781 to €21,288
of which Trade receivables: +€5,445
- Deferred charges and accrued income +€5,362
new in 2025: €5,362
- Tangible fixed assets +€3,578
up €3,578 (+34.8%), from €10,286 to €13,864
of which Furniture and vehicles: +€3,835
- Cash -€3,480
down €3,480 (-32.2%), from €10,807 to €7,327
mainly Receivables within one year (-€10,507) and Investment in fixed assets (net) (-€8,725)
- Profit (loss) carried forward +€14,247
up €14,247 (+42.2%), from -€33,736 to -€19,490
- Tax, wage and social debts +€2,093
up €2,093 (+31.2%), from €6,708 to €8,801
- Gross operating margin +€16,704
up €16,704 (+171.3%), from €9,753 to €26,457
- Taxes +€4,851
up €4,851 (+3277.8%), from €148 to €4,999
- Depreciation +€1,427
up €1,427 (+38.4%), from €3,720 to €5,147
- Other operating charges +€796
up €796 (+61.8%), from €1,286 to €2,082
- Financial charges +€497
up €497 (+396.3%), from €126 to €623
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 | €35,124 | €51,092 | +€15,968 | +45.5% |
| Fixed assets | 21/28 | €13,536 | €17,114 | +€3,578 | +26.4% |
| Tangible fixed assets | 22/27 | €10,286 | €13,864 | +€3,578 | +34.8% |
| Plant, machinery and equipment | 23 | €6,922 | €6,666 | -€256 | -3.7% |
| Furniture and vehicles | 24 | €3,364 | €7,199 | +€3,835 | +114.0% |
| Financial fixed assets | 28 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €21,588 | €33,978 | +€12,390 | +57.4% |
| Amounts receivable within one year | 40/41 | €10,781 | €21,288 | +€10,507 | +97.5% |
| Trade receivables | 40 | - | €5,445 | +€5,445 | |
| Other amounts receivable | 41 | €10,781 | €15,843 | +€5,062 | +47.0% |
| Cash at bank and in hand | 54/58 | €10,807 | €7,327 | -€3,480 | -32.2% |
| Deferred charges and accrued income | 490/1 | - | €5,362 | +€5,362 | |
| Total equity and liabilities | 10/49 | €35,124 | €51,092 | +€15,968 | +45.5% |
| Equity | 10/15 | €27,764 | €42,010 | +€14,247 | +51.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,736 | -€19,490 | +€14,247 | +42.2% |
| Amounts payable | 17/49 | €7,361 | €9,082 | +€1,721 | +23.4% |
| Amounts payable within one year | 42/48 | €7,361 | €9,082 | +€1,721 | +23.4% |
| Trade debts | 44 | €652 | €280 | -€372 | -57.0% |
| Suppliers | 440/4 | €652 | €280 | -€372 | -57.0% |
| Taxes, remuneration and social security | 45 | €6,708 | €8,801 | +€2,093 | +31.2% |
| Taxes | 450/3 | €6,708 | €8,801 | +€2,093 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,720 | €5,147 | +€1,427 | +38.4% |
| Other operating charges | 640/8 | €1,286 | €2,082 | +€796 | +61.8% |
| Gross operating margin | 9900 | €9,753 | €26,457 | +€16,704 | +171.3% |
| Operating profit (loss) | 9901 | €4,747 | €19,229 | +€14,481 | +305.1% |
| Financial income | 75/76B | €802 | €640 | -€162 | -20.2% |
| Recurring financial income | 75 | €802 | €640 | -€162 | -20.2% |
| Financial charges | 65/66B | €126 | €623 | +€497 | +396.3% |
| Recurring financial charges | 65 | €126 | €623 | +€497 | +396.3% |
| Profit (loss) for the period before taxes | 9903 | €5,424 | €19,246 | +€13,822 | +254.8% |
| Income taxes | 67/77 | €148 | €4,999 | +€4,851 | +3277.8% |
| Profit (loss) for the period | 9904 | €5,276 | €14,247 | +€8,971 | +170.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,276 | €14,247 | +€8,971 | +170.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.