Q Construct & 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 Construct & Consulting
Largest movements
- Cash +€11,921
up €11,921 (+153%), from €7,775 to €19,696
mainly Trade debts (+€7,639) and Other debts (+€7,493)
- Tangible fixed assets -€3,959
down €3,959 (-21.8%), from €18,191 to €14,232
- Financial fixed assets +€3,000
new in 2025: €3,000
- Receivables within one year +€676
up €676 (+8.9%), from €7,628 to €8,304
of which Other amounts receivable: +€3,004
- Trade debts +€7,639
up €7,639 (+6,438%), from €119 to €7,758
- Other debts +€7,493
up €7,493 (+591%), from €1,268 to €8,761
- Reserves +€4,028
up €4,028 (+56.3%), from €7,161 to €11,189
- Debts after one year -€3,837
down €3,837 (-25.2%), from €15,214 to €11,377
- Tax, wage and social debts -€3,125
down €3,125 (-45.2%), from €6,912 to €3,787
of which Remuneration and social security: -€4,000
- Depreciation +€2,354
up €2,354 (+147%), from €1,605 to €3,959
- Gross operating margin -€1,500
down €1,500 (-12.5%), from €11,981 to €10,481
- Taxes -€497
down €497 (-23.2%), from €2,142 to €1,645
- Other operating charges -€267
down €267 (-55.9%), from €478 to €211
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 | €34,298 | €46,300 | +€12,002 | +35.0% |
| Fixed assets | 21/28 | €18,191 | €17,232 | -€959 | -5.3% |
| Tangible fixed assets | 22/27 | €18,191 | €14,232 | -€3,959 | -21.8% |
| Furniture and vehicles | 24 | €18,191 | €14,232 | -€3,959 | -21.8% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €16,107 | €29,068 | +€12,962 | +80.5% |
| Amounts receivable within one year | 40/41 | €7,628 | €8,304 | +€676 | +8.9% |
| Trade receivables | 40 | €7,628 | €5,300 | -€2,328 | -30.5% |
| Other amounts receivable | 41 | - | €3,004 | +€3,004 | |
| Cash at bank and in hand | 54/58 | €7,775 | €19,696 | +€11,921 | +153% |
| Deferred charges and accrued income | 490/1 | €704 | €1,068 | +€364 | +51.7% |
| Total equity and liabilities | 10/49 | €34,298 | €46,300 | +€12,002 | +35.0% |
| Equity | 10/15 | €7,161 | €11,189 | +€4,028 | +56.3% |
| Reserves | 13 | €7,161 | €11,189 | +€4,028 | +56.3% |
| Distributable reserves | 133 | €7,161 | €11,189 | +€4,028 | +56.3% |
| Amounts payable | 17/49 | €27,137 | €35,111 | +€7,974 | +29.4% |
| Amounts payable after more than one year | 17 | €15,214 | €11,377 | -€3,837 | -25.2% |
| Financial debts | 170/4 | €15,214 | €11,377 | -€3,837 | -25.2% |
| Amounts payable within one year | 42/48 | €11,923 | €23,734 | +€11,811 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €3,623 | €3,428 | -€195 | -5.4% |
| Trade debts | 44 | €119 | €7,758 | +€7,639 | +6,438% |
| Suppliers | 440/4 | €119 | €7,758 | +€7,639 | +6,438% |
| Taxes, remuneration and social security | 45 | €6,912 | €3,787 | -€3,125 | -45.2% |
| Taxes | 450/3 | €2,912 | €3,787 | +€875 | +30.0% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100% |
| Other amounts payable | 47/48 | €1,268 | €8,761 | +€7,493 | +591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,605 | €3,959 | +€2,354 | +147% |
| Other operating charges | 640/8 | €478 | €211 | -€267 | -55.9% |
| Gross operating margin | 9900 | €11,981 | €10,481 | -€1,500 | -12.5% |
| Operating profit (loss) | 9901 | €9,898 | €6,311 | -€3,587 | -36.2% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €595 | €662 | +€67 | +11.3% |
| Recurring financial charges | 65 | €595 | €662 | +€67 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €9,303 | €5,673 | -€3,630 | -39.0% |
| Income taxes | 67/77 | €2,142 | €1,645 | -€497 | -23.2% |
| Profit (loss) for the period | 9904 | €7,161 | €4,028 | -€3,133 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,161 | €4,028 | -€3,133 | -43.7% |
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 13 October 2026 via checked.be.