Q-Assist: 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-Assist
Largest movements
- Cash +€104,176
up €104,176 (+99.5%), from €104,660 to €208,837
mainly Net result for the year (+€81,181) and Current investments (+€60,000)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Receivables within one year +€22,833
up €22,833 (+105%), from €21,675 to €44,507
of which Trade receivables: +€16,636
- Tangible fixed assets +€8,813
up €8,813 (+296%), from €2,975 to €11,789
of which Furniture and vehicles: +€6,910
- Reserves +€80,340
up €80,340 (+60.1%), from €133,730 to €214,070
- Other debts -€5,379
down €5,379 (-86.6%), from €6,212 to €833
- Tax, wage and social debts +€4,131
up €4,131 (+9.1%), from €45,398 to €49,528
- Gross operating margin -€2,180
down €2,180 (-2.0%), from €110,302 to €108,122
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 | €193,028 | €270,111 | +€77,083 | +39.9% |
| Fixed assets | 21/28 | €2,975 | €11,789 | +€8,813 | +296% |
| Tangible fixed assets | 22/27 | €2,975 | €11,789 | +€8,813 | +296% |
| Furniture and vehicles | 24 | €2,975 | €9,886 | +€6,910 | +232% |
| Other tangible fixed assets | 26 | - | €1,903 | +€1,903 | |
| Current assets | 29/58 | €190,053 | €258,322 | +€68,269 | +35.9% |
| Amounts receivable within one year | 40/41 | €21,675 | €44,507 | +€22,833 | +105% |
| Trade receivables | 40 | €21,675 | €38,310 | +€16,636 | +76.8% |
| Other amounts receivable | 41 | - | €6,197 | +€6,197 | |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €104,660 | €208,837 | +€104,176 | +99.5% |
| Deferred charges and accrued income | 490/1 | €3,718 | €4,978 | +€1,260 | +33.9% |
| Total equity and liabilities | 10/49 | €193,028 | €270,111 | +€77,083 | +39.9% |
| Equity | 10/15 | €136,736 | €217,084 | +€80,348 | +58.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €133,730 | €214,070 | +€80,340 | +60.1% |
| Distributable reserves | 133 | €133,730 | €214,070 | +€80,340 | +60.1% |
| Profit (loss) carried forward | 14 | €6 | €14 | +€8 | +135% |
| Amounts payable | 17/49 | €56,292 | €53,026 | -€3,265 | -5.8% |
| Amounts payable within one year | 42/48 | €55,670 | €52,777 | -€2,893 | -5.2% |
| Trade debts | 44 | €4,060 | €2,416 | -€1,644 | -40.5% |
| Suppliers | 440/4 | €4,060 | €2,416 | -€1,644 | -40.5% |
| Taxes, remuneration and social security | 45 | €45,398 | €49,528 | +€4,131 | +9.1% |
| Taxes | 450/3 | €45,398 | €49,528 | +€4,131 | +9.1% |
| Other amounts payable | 47/48 | €6,212 | €833 | -€5,379 | -86.6% |
| Accrued charges and deferred income | 492/3 | €622 | €249 | -€373 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | €2,069 | +€904 | +77.7% |
| Other operating charges | 640/8 | €377 | €395 | +€18 | +4.8% |
| Gross operating margin | 9900 | €110,302 | €108,122 | -€2,180 | -2.0% |
| Operating profit (loss) | 9901 | €108,761 | €105,659 | -€3,102 | -2.9% |
| Financial income | 75/76B | €917 | €853 | -€64 | -6.9% |
| Recurring financial income | 75 | €917 | €853 | -€64 | -6.9% |
| Financial charges | 65/66B | €2,765 | €3,164 | +€398 | +14.4% |
| Recurring financial charges | 65 | €2,765 | €3,164 | +€398 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €106,912 | €103,348 | -€3,564 | -3.3% |
| Income taxes | 67/77 | €23,232 | €22,167 | -€1,065 | -4.6% |
| Profit (loss) for the period | 9904 | €83,681 | €81,181 | -€2,499 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,681 | €81,181 | -€2,499 | -3.0% |
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.