IQUESS CONSULTING: what changed
IQUESS CONSULTING
Largest movements
- Cash +€75,651
up €75,651 (+143%), from €52,759 to €128,410
mainly Net result for the year (+€60,411) and Current investments (+€35,044)
- Current investments -€35,044
down €35,044 (-8.2%), from €428,410 to €393,366
- Tangible fixed assets -€14,108
down €14,108 (-6.7%), from €212,068 to €197,961
of which Furniture and vehicles: -€16,032
- Reserves +€60,000
up €60,000 (+24.8%), from €241,970 to €301,970
of which Distributable reserves: +€60,000
- Other debts -€28,245
down €28,245 (-87.0%), from €32,462 to €4,217
- Debts after one year -€12,304
down €12,304 (-62.8%), from €19,583 to €7,279
- Gross operating margin +€31,890
up €31,890 (+51.4%), from €62,022 to €93,912
- Financial income -€7,342
down €7,342 (-20.7%), from €35,450 to €28,107
of which Non-recurring financial income: -€7,586
- Taxes +€6,976
up €6,976 (+35.9%), from €19,447 to €26,423
- Financial charges -€1,311
down €1,311 (-46.1%), from €2,846 to €1,535
of which Financial charges: -€1,305
- Staff costs +€1,018
new in 2025: €1,018
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €696,294 | €722,787 | +€26,493 | +3.8% |
| Fixed assets | 21/28 | €212,068 | €197,961 | -€14,108 | -6.7% |
| Tangible fixed assets | 22/27 | €212,068 | €197,961 | -€14,108 | -6.7% |
| Land and buildings | 22 | €164,082 | €166,164 | +€2,081 | +1.3% |
| Plant, machinery and equipment | 23 | €236 | €80 | -€157 | -66.4% |
| Furniture and vehicles | 24 | €47,750 | €31,717 | -€16,032 | -33.6% |
| Current assets | 29/58 | €484,226 | €524,827 | +€40,601 | +8.4% |
| Amounts receivable within one year | 40/41 | €560 | - | -€560 | |
| Other amounts receivable | 41 | €560 | - | -€560 | |
| Current investments | 50/53 | €428,410 | €393,366 | -€35,044 | -8.2% |
| Cash at bank and in hand | 54/58 | €52,759 | €128,410 | +€75,651 | +143% |
| Deferred charges and accrued income | 490/1 | €2,497 | €3,051 | +€554 | +22.2% |
| Total equity and liabilities | 10/49 | €696,294 | €722,787 | +€26,493 | +3.8% |
| Equity | 10/15 | €564,127 | €624,537 | +€60,411 | +10.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €241,970 | €301,970 | +€60,000 | +24.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,115 | €3,115 | = | 0.0% |
| Distributable reserves | 133 | €237,000 | €297,000 | +€60,000 | +25.3% |
| Profit (loss) carried forward | 14 | €303,606 | €304,017 | +€411 | +0.1% |
| Provisions and deferred taxes | 16 | €62,005 | €62,005 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,005 | €62,005 | = | 0.0% |
| Pensions and similar obligations | 160 | €62,005 | €62,005 | = | 0.0% |
| Amounts payable | 17/49 | €70,163 | €36,245 | -€33,918 | -48.3% |
| Amounts payable after more than one year | 17 | €19,583 | €7,279 | -€12,304 | -62.8% |
| Financial debts | 170/4 | €19,583 | €7,279 | -€12,304 | -62.8% |
| Amounts payable within one year | 42/48 | €50,580 | €28,966 | -€21,614 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €12,086 | €12,304 | +€217 | +1.8% |
| Trade debts | 44 | €2,135 | €3,175 | +€1,041 | +48.8% |
| Suppliers | 440/4 | €2,135 | €3,175 | +€1,041 | +48.8% |
| Taxes, remuneration and social security | 45 | €3,897 | €9,270 | +€5,373 | +138% |
| Taxes | 450/3 | €3,897 | €9,270 | +€5,373 | +138% |
| Other amounts payable | 47/48 | €32,462 | €4,217 | -€28,245 | -87.0% |
| Remuneration, social security and pensions | 62 | - | €1,018 | +€1,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,482 | €27,229 | -€253 | -0.9% |
| Other operating charges | 640/8 | €6,215 | €5,404 | -€811 | -13.1% |
| Gross operating margin | 9900 | €62,022 | €93,912 | +€31,890 | +51.4% |
| Operating profit (loss) | 9901 | €28,325 | €60,262 | +€31,937 | +113% |
| Financial income | 75/76B | €35,450 | €28,107 | -€7,342 | -20.7% |
| Recurring financial income | 75 | €8,898 | €9,141 | +€244 | +2.7% |
| Non-recurring financial income | 76B | €26,552 | €18,966 | -€7,586 | -28.6% |
| Financial charges | 65/66B | €2,846 | €1,535 | -€1,311 | -46.1% |
| Recurring financial charges | 65 | €2,840 | €1,535 | -€1,305 | -45.9% |
| Non-recurring financial charges | 66B | €7 | - | -€7 | |
| Profit (loss) for the period before taxes | 9903 | €60,928 | €86,834 | +€25,906 | +42.5% |
| Income taxes | 67/77 | €19,447 | €26,423 | +€6,976 | +35.9% |
| Profit (loss) for the period | 9904 | €41,481 | €60,411 | +€18,930 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,481 | €60,411 | +€18,930 | +45.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.