Pro Qual-IT 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.
Pro Qual-IT Consulting
Largest movements
- Cash +€67,069
up €67,069 (+73.3%), from €91,505 to €158,574
mainly Net result for the year (+€72,055) and Depreciation (+€13,190)
- Tangible fixed assets -€13,190
down €13,190 (-24.3%), from €54,382 to €41,192
- Reserves +€71,222
up €71,222 (+91.7%), from €77,671 to €148,893
- Debts after one year -€13,204
down €13,204 (-44.8%), from €29,499 to €16,295
- Tax, wage and social debts -€5,781
down €5,781 (-14.0%), from €41,406 to €35,625
- Gross operating margin -€8,123
down €8,123 (-6.6%), from €123,943 to €115,819
- Taxes -€3,088
down €3,088 (-10.0%), from €30,869 to €27,781
- Depreciation +€1,622
up €1,622 (+14.0%), from €11,568 to €13,190
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 | €166,357 | €218,001 | +€51,644 | +31.0% |
| Fixed assets | 21/28 | €54,382 | €41,192 | -€13,190 | -24.3% |
| Tangible fixed assets | 22/27 | €54,382 | €41,192 | -€13,190 | -24.3% |
| Furniture and vehicles | 24 | €54,382 | €41,192 | -€13,190 | -24.3% |
| Current assets | 29/58 | €111,976 | €176,810 | +€64,834 | +57.9% |
| Amounts receivable within one year | 40/41 | €19,572 | €17,413 | -€2,159 | -11.0% |
| Trade receivables | 40 | €16,727 | €15,479 | -€1,248 | -7.5% |
| Other amounts receivable | 41 | €2,845 | €1,934 | -€911 | -32.0% |
| Cash at bank and in hand | 54/58 | €91,505 | €158,574 | +€67,069 | +73.3% |
| Deferred charges and accrued income | 490/1 | €899 | €823 | -€76 | -8.4% |
| Total equity and liabilities | 10/49 | €166,357 | €218,001 | +€51,644 | +31.0% |
| Equity | 10/15 | €79,671 | €150,893 | +€71,222 | +89.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €77,671 | €148,893 | +€71,222 | +91.7% |
| Distributable reserves | 133 | €77,671 | €148,893 | +€71,222 | +91.7% |
| Amounts payable | 17/49 | €86,687 | €67,108 | -€19,578 | -22.6% |
| Amounts payable after more than one year | 17 | €29,499 | €16,295 | -€13,204 | -44.8% |
| Financial debts | 170/4 | €29,499 | €16,295 | -€13,204 | -44.8% |
| Amounts payable within one year | 42/48 | €57,188 | €50,814 | -€6,374 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €12,538 | €13,204 | +€667 | +5.3% |
| Trade debts | 44 | €2,411 | €1,152 | -€1,260 | -52.2% |
| Suppliers | 440/4 | €2,411 | €1,152 | -€1,260 | -52.2% |
| Taxes, remuneration and social security | 45 | €41,406 | €35,625 | -€5,781 | -14.0% |
| Taxes | 450/3 | €41,406 | €35,625 | -€5,781 | -14.0% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,568 | €13,190 | +€1,622 | +14.0% |
| Other operating charges | 640/8 | €1,003 | €779 | -€224 | -22.3% |
| Gross operating margin | 9900 | €123,943 | €115,819 | -€8,123 | -6.6% |
| Operating profit (loss) | 9901 | €111,371 | €101,850 | -€9,521 | -8.5% |
| Financial income | 75/76B | €83 | €133 | +€50 | +59.7% |
| Recurring financial income | 75 | €83 | €133 | +€50 | +59.7% |
| Financial charges | 65/66B | €2,083 | €2,147 | +€64 | +3.1% |
| Recurring financial charges | 65 | €2,083 | €2,147 | +€64 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €109,372 | €99,836 | -€9,536 | -8.7% |
| Income taxes | 67/77 | €30,869 | €27,781 | -€3,088 | -10.0% |
| Profit (loss) for the period | 9904 | €78,504 | €72,055 | -€6,448 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,504 | €72,055 | -€6,448 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.