LRQA België: 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.
What changed
LRQA België
NACE 71.209, Other technical testing and analysis
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€579,706
2024 · €136,009+€443,698
Equity
€1.5m
2024 · €965,078+€579,706
Cash
-
2024 · €0
Balance sheet total
€16.1m
2024 · €12.4m+€3.7m
Largest movements
Assets
- Receivables within one year +€3.7m
up €3.7m (+31.4%), from €11.7m to €15.3m
of which Other amounts receivable: +€2.7m
Equity and liabilities
- Trade debts +€2.8m
up €2.8m (+27.4%), from €10.4m to €13.2m
- Profit (loss) carried forward +€579,706
up €579,706 (+60.4%), from €960,512 to €1.5m
- Other debts +€463,878
up €463,878 (+118%), from €392,654 to €856,532
- Tax, wage and social debts -€271,462
down €271,462 (-41.5%), from €653,654 to €382,193
of which Remuneration and social security: -€159,029
Income statement
- Turnover -€7.7m
no longer reported in 2025 (was €7.7m)
- Goods and materials -€3.4m
no longer reported in 2025 (was €3.4m)
- Services and other goods -€2.3m
no longer reported in 2025 (was €2.3m)
- Gross operating margin +€2.0m
new in 2025: €2.0m
- Taxes -€184,892
down €184,892 (-78.6%), from €235,274 to €50,382
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.
Result 2024
€136,009
Turnover
-€7.7m
Other operating income
-€3,000
Goods and materials
+€3.4m
Services and other goods
+€2.3m
Staff costs
+€45,621
Write-downs
+€14,339
Other operating charges
+€25,088
Other operating items
+€2.0m
Financial income
+€129,390
Financial charges
+€74,738
Taxes
+€184,892
Result 2025
€579,706
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
€0
Investment
€0
Financing
€0
Cash 2024
€0
From operations (derived)
€0
Net result for the year
+€579,706
Depreciation
+€9,032
Stocks and contracts
+€2,219
Receivables within one year
-€3.7m
Deferred charges and accrued income
-€52,515
Trade debts
+€2.8m
Tax, wage and social debts
-€271,462
Other debts
+€463,878
Accrued charges and deferred income
+€84,031
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,407,932 | €16,106,510 | +€3.7m | +29.8% |
| Fixed assets | 21/28 | €43,819 | €34,787 | -€9,032 | -20.6% |
| Tangible fixed assets | 22/27 | €42,519 | €33,487 | -€9,032 | -21.2% |
| Plant, machinery and equipment | 23 | €40,795 | €32,355 | -€8,440 | -20.7% |
| Furniture and vehicles | 24 | €1,724 | €1,132 | -€592 | -34.3% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,300 | - | -€1,300 | |
| Amounts receivable and cash guarantees | 285/8 | €1,300 | - | -€1,300 | |
| Current assets | 29/58 | €12,364,113 | €16,071,723 | +€3.7m | +30.0% |
| Stocks and contracts in progress | 3 | €2,219 | €0 | -€2,219 | -100% |
| Contracts in progress | 37 | €2,219 | €0 | -€2,219 | -100% |
| Amounts receivable within one year | 40/41 | €11,665,089 | €15,322,403 | +€3.7m | +31.4% |
| Trade receivables | 40 | €4,485,386 | €5,411,206 | +€925,820 | +20.6% |
| Other amounts receivable | 41 | €7,179,703 | €9,911,197 | +€2.7m | +38.0% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €696,806 | €749,320 | +€52,515 | +7.5% |
| Total equity and liabilities | 10/49 | €12,407,932 | €16,106,510 | +€3.7m | +29.8% |
| Equity | 10/15 | €965,078 | €1,544,784 | +€579,706 | +60.1% |
| Contributions | 10/11 | €4,565 | €4,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | €960,512 | €1,540,219 | +€579,706 | +60.4% |
| Amounts payable | 17/49 | €11,442,855 | €14,561,726 | +€3.1m | +27.3% |
| Amounts payable within one year | 42/48 | €11,435,515 | €14,470,356 | +€3.0m | +26.5% |
| Trade debts | 44 | €10,389,206 | €13,231,631 | +€2.8m | +27.4% |
| Suppliers | 440/4 | €10,389,206 | €13,231,631 | +€2.8m | +27.4% |
| Taxes, remuneration and social security | 45 | €653,654 | €382,193 | -€271,462 | -41.5% |
| Taxes | 450/3 | €317,235 | €204,802 | -€112,433 | -35.4% |
| Remuneration and social security | 454/9 | €336,419 | €177,390 | -€159,029 | -47.3% |
| Other amounts payable | 47/48 | €392,654 | €856,532 | +€463,878 | +118% |
| Accrued charges and deferred income | 492/3 | €7,340 | €91,371 | +€84,031 | +1,145% |
| Operating income | 70/76A | €7,675,185 | - | -€7.7m | |
| Turnover | 70 | €7,673,775 | - | -€7.7m | |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,590 | - | +€1,590 | |
| Other operating income | 74 | €3,000 | - | -€3,000 | |
| Operating charges | 60/66A | €7,299,769 | - | -€7.3m | |
| Goods for resale, raw materials and consumables | 60 | €3,353,869 | - | -€3.4m | |
| Purchases | 600/8 | €3,353,869 | - | -€3.4m | |
| Services and other goods | 61 | €2,293,613 | - | -€2.3m | |
| Remuneration, social security and pensions | 62 | €1,523,601 | €1,477,980 | -€45,621 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,032 | €9,032 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,146 | -€11,194 | -€14,339 | |
| Other operating charges | 640/8 | €45,313 | €20,225 | -€25,088 | -55.4% |
| Non-recurring operating charges | 66A | €71,196 | €25,773 | -€45,423 | -63.8% |
| Gross operating margin | 9900 | - | €1,951,909 | +€2.0m | |
| Operating profit (loss) | 9901 | €375,416 | €430,093 | +€54,677 | +14.6% |
| Financial income | 75/76B | €81,295 | €210,686 | +€129,390 | +159% |
| Recurring financial income | 75 | €81,295 | €155,845 | +€74,550 | +91.7% |
| Income from financial fixed assets | 750 | €80,485 | - | -€80,485 | |
| Other financial income | 752/9 | €810 | - | -€810 | |
| Non-recurring financial income | 76B | - | €54,841 | +€54,841 | |
| Financial charges | 65/66B | €85,429 | €10,691 | -€74,738 | -87.5% |
| Recurring financial charges | 65 | €85,429 | €10,491 | -€74,938 | -87.7% |
| Other financial charges | 652/9 | €85,429 | - | -€85,429 | |
| Non-recurring financial charges | 66B | - | €200 | +€200 | |
| Profit (loss) for the period before taxes | 9903 | €371,283 | €630,088 | +€258,805 | +69.7% |
| Income taxes | 67/77 | €235,274 | €50,382 | -€184,892 | -78.6% |
| Taxes | 670/3 | €235,274 | - | -€235,274 | |
| Profit (loss) for the period | 9904 | €136,009 | €579,706 | +€443,698 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €136,009 | €579,706 | +€443,698 | +326% |
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 31 October 2026 via checked.be.