IQN 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.
IQN CONSULTING
Largest movements
- Cash -€173,946
down €173,946 (-98.6%), from €176,354 to €2,408
mainly Other debts (-€137,992) and Tax, wage and social debts (-€50,035)
- Tangible fixed assets -€19,088
down €19,088 (-50.0%), from €38,155 to €19,067
- Other debts -€137,992
down €137,992 (-91.0%), from €151,638 to €13,646
- Tax, wage and social debts -€50,035
down €50,035 (-67.1%), from €74,613 to €24,577
of which Taxes: -€54,579
- Trade debts -€6,414
down €6,414 (-86.7%), from €7,395 to €980
- Gross operating margin -€75,489
down €75,489 (-35.7%), from €211,706 to €136,218
- Staff costs -€71,531
down €71,531 (-38.6%), from €185,372 to €113,842
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 | €238,645 | €44,325 | -€194,319 | -81.4% |
| Fixed assets | 21/28 | €38,399 | €19,311 | -€19,088 | -49.7% |
| Tangible fixed assets | 22/27 | €38,155 | €19,067 | -€19,088 | -50.0% |
| Furniture and vehicles | 24 | €38,155 | €19,067 | -€19,088 | -50.0% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €200,246 | €25,015 | -€175,231 | -87.5% |
| Amounts receivable within one year | 40/41 | €21,714 | €20,965 | -€750 | -3.5% |
| Trade receivables | 40 | €21,714 | €20,965 | -€750 | -3.5% |
| Cash at bank and in hand | 54/58 | €176,354 | €2,408 | -€173,946 | -98.6% |
| Deferred charges and accrued income | 490/1 | €2,178 | €1,642 | -€535 | -24.6% |
| Total equity and liabilities | 10/49 | €238,645 | €44,325 | -€194,319 | -81.4% |
| Equity | 10/15 | €5,000 | €5,094 | +€94 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €94 | +€94 | |
| Amounts payable | 17/49 | €233,645 | €39,231 | -€194,414 | -83.2% |
| Amounts payable within one year | 42/48 | €233,645 | €39,203 | -€194,442 | -83.2% |
| Trade debts | 44 | €7,395 | €980 | -€6,414 | -86.7% |
| Suppliers | 440/4 | €7,395 | €980 | -€6,414 | -86.7% |
| Taxes, remuneration and social security | 45 | €74,613 | €24,577 | -€50,035 | -67.1% |
| Taxes | 450/3 | €60,724 | €6,146 | -€54,579 | -89.9% |
| Remuneration and social security | 454/9 | €13,889 | €18,432 | +€4,543 | +32.7% |
| Other amounts payable | 47/48 | €151,638 | €13,646 | -€137,992 | -91.0% |
| Accrued charges and deferred income | 492/3 | - | €28 | +€28 | |
| Remuneration, social security and pensions | 62 | €185,372 | €113,842 | -€71,531 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,088 | €19,088 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,589 | €796 | -€794 | -49.9% |
| Gross operating margin | 9900 | €211,706 | €136,218 | -€75,489 | -35.7% |
| Operating profit (loss) | 9901 | €5,656 | €2,492 | -€3,164 | -55.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €583 | €540 | -€43 | -7.4% |
| Recurring financial charges | 65 | €583 | €540 | -€43 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €5,074 | €1,957 | -€3,116 | -61.4% |
| Income taxes | 67/77 | €2,893 | €1,863 | -€1,030 | -35.6% |
| Profit (loss) for the period | 9904 | €2,180 | €94 | -€2,086 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,180 | €94 | -€2,086 | -95.7% |
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 20 October 2026 via checked.be.