IQPRO: 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.
IQPRO
Largest movements
- Receivables after one year -€39,511
down €39,511 (-87.8%), from €45,000 to €5,489
- Receivables within one year -€6,349
down €6,349 (-48.9%), from €12,981 to €6,631
of which Trade receivables: -€6,536
- Cash -€1,423
down €1,423 (-75.6%), from €1,882 to €459
mainly Contributions, distributions and other (-€39,511) and Trade debts (-€4,007)
- Deferred charges and accrued income -€609
no longer reported in 2025 (was €609)
- Reserves -€39,511
no longer reported in 2025 (was €39,511)
- Trade debts -€4,007
down €4,007 (-41.8%), from €9,588 to €5,580
- Tax, wage and social debts -€2,285
down €2,285 (-25.4%), from €9,005 to €6,720
- Advances received -€1,118
no longer reported in 2025 (was €1,118)
- Profit (loss) carried forward -€971
new in 2025: -€971
- Gross operating margin -€16,027
down €16,027, from €15,465 to -€563
- Taxes -€2,979
down €2,979 (-75.2%), from €3,960 to €981
- Other operating charges -€1,654
down €1,654 (-69.9%), from €2,365 to €711
- Financial charges -€576
down €576 (-89.7%), from €642 to €66
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 | €60,471 | €12,580 | -€47,892 | -79.2% |
| Current assets | 29/58 | €60,471 | €12,580 | -€47,892 | -79.2% |
| Amounts receivable after more than one year | 29 | €45,000 | €5,489 | -€39,511 | -87.8% |
| Other amounts receivable | 291 | €45,000 | €5,489 | -€39,511 | -87.8% |
| Amounts receivable within one year | 40/41 | €12,981 | €6,631 | -€6,349 | -48.9% |
| Trade receivables | 40 | €11,333 | €4,797 | -€6,536 | -57.7% |
| Other amounts receivable | 41 | €1,648 | €1,834 | +€186 | +11.3% |
| Cash at bank and in hand | 54/58 | €1,882 | €459 | -€1,423 | -75.6% |
| Deferred charges and accrued income | 490/1 | €609 | - | -€609 | |
| Total equity and liabilities | 10/49 | €60,471 | €12,580 | -€47,892 | -79.2% |
| Equity | 10/15 | €40,761 | €279 | -€40,482 | -99.3% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €39,511 | - | -€39,511 | |
| Distributable reserves | 133 | €39,511 | - | -€39,511 | |
| Profit (loss) carried forward | 14 | - | -€971 | -€971 | |
| Amounts payable | 17/49 | €19,711 | €12,301 | -€7,410 | -37.6% |
| Amounts payable within one year | 42/48 | €19,711 | €12,301 | -€7,410 | -37.6% |
| Trade debts | 44 | €9,588 | €5,580 | -€4,007 | -41.8% |
| Suppliers | 440/4 | €9,588 | €5,580 | -€4,007 | -41.8% |
| Advances received on contracts in progress | 46 | €1,118 | - | -€1,118 | |
| Taxes, remuneration and social security | 45 | €9,005 | €6,720 | -€2,285 | -25.4% |
| Taxes | 450/3 | €9,005 | €6,720 | -€2,285 | -25.4% |
| Other operating charges | 640/8 | €2,365 | €711 | -€1,654 | -69.9% |
| Gross operating margin | 9900 | €15,465 | -€563 | -€16,027 | |
| Operating profit (loss) | 9901 | €13,100 | -€1,274 | -€14,373 | |
| Financial income | 75/76B | €1,373 | €1,350 | -€23 | -1.7% |
| Recurring financial income | 75 | €1,373 | €1,350 | -€23 | -1.7% |
| Financial charges | 65/66B | €642 | €66 | -€576 | -89.7% |
| Recurring financial charges | 65 | €642 | €66 | -€576 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €13,831 | €10 | -€13,821 | -99.9% |
| Income taxes | 67/77 | €3,960 | €981 | -€2,979 | -75.2% |
| Profit (loss) for the period | 9904 | €9,870 | -€971 | -€10,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,870 | -€971 | -€10,841 |
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 9 October 2026 via checked.be.