Pure Quality 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.
Pure Quality Consulting
Largest movements
- Cash +€25,819
up €25,819 (+10.7%), from €240,602 to €266,421
mainly Net result for the year (+€45,558) and Depreciation (+€3,146)
- Receivables within one year +€3,871
up €3,871 (+27.2%), from €14,230 to €18,100
- Tangible fixed assets -€3,146
down €3,146 (-95.6%), from €3,293 to €146
- Reserves +€21,067
up €21,067 (+9.2%), from €228,727 to €249,794
- Depreciation -€2,330
down €2,330 (-42.5%), from €5,477 to €3,146
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 | €261,241 | €288,235 | +€26,994 | +10.3% |
| Fixed assets | 21/28 | €3,543 | €396 | -€3,146 | -88.8% |
| Tangible fixed assets | 22/27 | €3,293 | €146 | -€3,146 | -95.6% |
| Furniture and vehicles | 24 | €3,293 | €146 | -€3,146 | -95.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €257,698 | €287,839 | +€30,140 | +11.7% |
| Amounts receivable within one year | 40/41 | €14,230 | €18,100 | +€3,871 | +27.2% |
| Trade receivables | 40 | €14,230 | €18,100 | +€3,871 | +27.2% |
| Cash at bank and in hand | 54/58 | €240,602 | €266,421 | +€25,819 | +10.7% |
| Deferred charges and accrued income | 490/1 | €2,867 | €3,317 | +€450 | +15.7% |
| Total equity and liabilities | 10/49 | €261,241 | €288,235 | +€26,994 | +10.3% |
| Equity | 10/15 | €241,127 | €262,194 | +€21,067 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €228,727 | €249,794 | +€21,067 | +9.2% |
| Distributable reserves | 133 | €228,727 | €249,794 | +€21,067 | +9.2% |
| Amounts payable | 17/49 | €20,114 | €26,041 | +€5,927 | +29.5% |
| Amounts payable within one year | 42/48 | €20,114 | €26,041 | +€5,927 | +29.5% |
| Trade debts | 44 | €960 | €3,577 | +€2,617 | +273% |
| Suppliers | 440/4 | €960 | €3,577 | +€2,617 | +273% |
| Taxes, remuneration and social security | 45 | €11,110 | €13,529 | +€2,419 | +21.8% |
| Taxes | 450/3 | €11,110 | €13,529 | +€2,419 | +21.8% |
| Other amounts payable | 47/48 | €8,044 | €8,935 | +€891 | +11.1% |
| Non-recurring operating income | 76A | €384 | €200 | -€184 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,477 | €3,146 | -€2,330 | -42.5% |
| Other operating charges | 640/8 | €684 | €697 | +€14 | +2.0% |
| Gross operating margin | 9900 | €69,006 | €68,537 | -€469 | -0.7% |
| Operating profit (loss) | 9901 | €62,846 | €64,694 | +€1,848 | +2.9% |
| Financial income | 75/76B | €563 | €0 | -€563 | -100.0% |
| Recurring financial income | 75 | €563 | €0 | -€563 | -100.0% |
| Financial charges | 65/66B | €234 | €250 | +€17 | +7.1% |
| Recurring financial charges | 65 | €234 | €250 | +€17 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €63,175 | €64,443 | +€1,268 | +2.0% |
| Income taxes | 67/77 | €18,336 | €18,885 | +€548 | +3.0% |
| Profit (loss) for the period | 9904 | €44,839 | €45,558 | +€720 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,839 | €45,558 | +€720 | +1.6% |
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 29 October 2026 via checked.be.