Q&A 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.
Q&A CONSULTING
Largest movements
- Cash +€22,215
up €22,215 (+28.9%), from €76,890 to €99,105
mainly Provisions (+€58,898) and Depreciation (+€6,393)
- Receivables within one year +€15,778
up €15,778 (+320%), from €4,935 to €20,713
of which Trade receivables: +€17,138
- Tangible fixed assets -€3,490
down €3,490 (-31.2%), from €11,170 to €7,680
of which Furniture and vehicles: -€2,370
- Deferred charges and accrued income +€2,014
new in 2025: €2,014
- Provisions +€58,898
new in 2025: €58,898
- Profit (loss) carried forward -€13,406
down €13,406 (-23.9%), from €56,203 to €42,797
- Tax, wage and social debts -€10,526
down €10,526 (-83.6%), from €12,587 to €2,061
of which Remuneration and social security: -€6,587
- Trade debts +€4,491
up €4,491 (+751%), from €598 to €5,089
- Other debts -€2,940
down €2,940 (-93.4%), from €3,147 to €207
- Provisions +€58,898
new in 2025: €58,898
- Staff costs -€23,575
down €23,575 (-83.1%), from €28,382 to €4,807
- Taxes +€4,623
up €4,623 (+62.1%), from €7,438 to €12,061
- Gross operating margin +€4,566
up €4,566 (+7.0%), from €65,055 to €69,621
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 | €92,995 | €129,512 | +€36,517 | +39.3% |
| Fixed assets | 21/28 | €11,170 | €7,680 | -€3,490 | -31.2% |
| Tangible fixed assets | 22/27 | €11,170 | €7,680 | -€3,490 | -31.2% |
| Furniture and vehicles | 24 | €10,050 | €7,680 | -€2,370 | -23.6% |
| Other tangible fixed assets | 26 | €1,120 | €0 | -€1,120 | -100% |
| Current assets | 29/58 | €81,825 | €121,833 | +€40,008 | +48.9% |
| Amounts receivable within one year | 40/41 | €4,935 | €20,713 | +€15,778 | +320% |
| Trade receivables | 40 | - | €17,138 | +€17,138 | |
| Other amounts receivable | 41 | €4,935 | €3,575 | -€1,360 | -27.6% |
| Cash at bank and in hand | 54/58 | €76,890 | €99,105 | +€22,215 | +28.9% |
| Deferred charges and accrued income | 490/1 | - | €2,014 | +€2,014 | |
| Total equity and liabilities | 10/49 | €92,995 | €129,512 | +€36,517 | +39.3% |
| Equity | 10/15 | €76,663 | €63,257 | -€13,406 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,203 | €42,797 | -€13,406 | -23.9% |
| Provisions and deferred taxes | 16 | - | €58,898 | +€58,898 | |
| Provisions for liabilities and charges | 160/5 | - | €58,898 | +€58,898 | |
| Other liabilities and charges | 164/5 | - | €58,898 | +€58,898 | |
| Amounts payable | 17/49 | €16,332 | €7,357 | -€8,975 | -55.0% |
| Amounts payable within one year | 42/48 | €16,332 | €7,357 | -€8,975 | -55.0% |
| Trade debts | 44 | €598 | €5,089 | +€4,491 | +751% |
| Suppliers | 440/4 | €598 | €5,089 | +€4,491 | +751% |
| Taxes, remuneration and social security | 45 | €12,587 | €2,061 | -€10,526 | -83.6% |
| Taxes | 450/3 | €6,000 | €2,061 | -€3,939 | -65.7% |
| Remuneration and social security | 454/9 | €6,587 | €0 | -€6,587 | -100% |
| Other amounts payable | 47/48 | €3,147 | €207 | -€2,940 | -93.4% |
| Remuneration, social security and pensions | 62 | €28,382 | €4,807 | -€23,575 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,325 | €6,393 | +€68 | +1.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €58,898 | +€58,898 | |
| Other operating charges | 640/8 | €465 | €814 | +€349 | +75.0% |
| Gross operating margin | 9900 | €65,055 | €69,621 | +€4,566 | +7.0% |
| Operating profit (loss) | 9901 | €29,883 | -€1,292 | -€31,175 | |
| Financial income | 75/76B | €275 | €0 | -€275 | -100% |
| Recurring financial income | 75 | €275 | €0 | -€275 | -100% |
| Financial charges | 65/66B | €53 | €53 | -€0 | 0.0% |
| Recurring financial charges | 65 | €53 | €53 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €30,105 | -€1,345 | -€31,450 | |
| Income taxes | 67/77 | €7,438 | €12,061 | +€4,623 | +62.1% |
| Profit (loss) for the period | 9904 | €22,667 | -€13,406 | -€36,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,667 | -€13,406 | -€36,073 |
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 25 October 2026 via checked.be.